Contrôle du périmètre et périmètre de contrôle – Réflexion sur le système d'information comptable des groupes

François Meyssonnier and Frédéric Pourtier

ACCRA, 2013, vol. 19, issue 3, 117-146

Abstract: Several groups extend the arm of their control over partner entities beyond their scope of consolidation by using information systems and reporting mechanisms. To have a faithful image of the economic reality of these groups, it is then necessary to get accounting information relative to the territory they have an impact on. Based on real examples as well as on a fictitious case, this paper shows that among several solutions, one seems quite relevant. It is a prospective and argued reflection complementing traditional group accounting consolidation methods and notably IFRS 10.

Keywords: scope of consolidation; interorganizational control; sphere of influence; accounting representation of the groups (search for similar items in EconPapers)
Date: 2013
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