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- W2048924217 abstract "Une analyse ex ante d’un changement de norme comptable: l’exemple des coentreprisesLa norme IFRS 11, obligatoire a partir du 1er Janvier 2013, necessite la mise en equivalence pour comptabiliser les coentreprises et conduit de nombreuses entreprises a passer de la consolidation proportionnelle a cette methode de mise en equivalence. Notre recherche vise a completer l’analyse faite par l’IASB sur les effets de l’introduction de l’IFRS 11. Cet article consiste en une recherche simulant les impacts de la mise en œuvre de l’IFRS 11 sur les etats financiers et les ratios financiers issus de la desagregation du ROE de grandes entreprises europeennes. Contrairement aux principales conclusions de l’analyse de l’IASB, nos resultats suggerent un impact significatif du changement de methode sur les etats et les ratios financiers des entreprises de notre echantillon. Ce type d’analyse d’effet n’est donc pas suffisant pour soutenir l’adoption d’une norme comptable mais elle est necessaire afin de comprendre toutes les questions sous-jacentes." @default.
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- W2048924217 date "2015-02-03" @default.
- W2048924217 modified "2023-10-17" @default.
- W2048924217 title "An ex ante analysis of change in reporting methods: the example of Joint Ventures" @default.
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- W2048924217 doi "https://doi.org/10.3917/g2000.314.0065" @default.
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