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National audienceThe legitimacy of the international accounting standards (IFRS) – Comments on « International accounting standardisation: is politics back? »Burlaud and Colasse (2010) have expressed very strong views by calling into question the legitimacy of the IASB in three areas : political, process and substance. After discussing their arguments, we conclude that if the IASB is not a perfect organization, and is likely to be improved by enhancing its accountability to every stakeholder, it has nevertheless a real legitimacy in the three areas discussed.Burlaud et Colasse (2010) ont adopté une position très forte de mise en cause de la légitimité de l’IASB sur le plan de la légitimité politique, procédurale et substantielle. En reprenant leurs arguments, nous concluons que si l’IASB est un organisme imparfait, susceptible d’être amélioré par une meilleure prise en compte des parties prenantes, il dispose néanmoins d’une réelle légitimité sur les trois domaines sus-cités

Normalisation comptable internationale et légitimité – Commentaires sur « Normalisation comptable internationale : le retour du politique ? »