La consécration du modèle de l’entité par les IFRS: perspectives critiques après un siècle d’évolution des modèles de consolidation des groupes

Frederic Pourtier
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Frederic Pourtier: IRGO - Institut de Recherche en Gestion des Organisations - UB - Université de Bordeaux - Institut d'Administration des Entreprises (IAE) - Bordeaux

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Abstract: IFRS are based on the entity concept consistent with the theory as written by M. Moontiz, who first established as an axiom the entity concept for consolidated statements, whereas groups were compared to firms with branches. Today, groups have blurred and flexible boundaries, using legal vehicles to control their revenues. Their field of influence is larger than the scope of their consolidation, raising the question of whether IFRS can translate this reality and are able to understand its changes.

Date: 2017-05-02
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Published in Revue management & avenir, 2017, 92 (2), pp.113-132. ⟨10.3917/mav.092.0113⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-03258142

DOI: 10.3917/mav.092.0113

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