Business Model et normalisation comptable: quelle intégration du modèle économique par les IFRS ?

Charlotte Disle, Stéphane Périer, Frédéric Bertrand, Nathalie Gonthier-Besacier and Philippe Protin

ACCRA, 2016, vol. 22, issue 1, 85-119

Abstract: Use of the Business Model (BM) concept in the academic and professional literature has increased substantially in recent years. The concept is addressed at different levels in the literature, and this article analyses the extent to which the IFRS framework takes into account the BM concept in its broadest sense. An in-depth study of the full corpus of IFRS texts shows that BM components are only weakly reflected in these texts. The present article also discusses potential ways in which the BM concept could be included in the IFRS framework: either through the disclosure of additional information or by adopting methods of recognition based on the entity?s BM.

Keywords: financial reporting; business model; regulation; accounting standards; IFRS (search for similar items in EconPapers)
Date: 2016
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.cairn.info/load_pdf.php?ID_ARTICLE=CCA_221_0085 (application/pdf)
http://www.cairn.info/revue-comptabilite-controle-audit-2016-1-page-85.htm (text/html)
free

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:cai:accafc:cca_221_0085

Access Statistics for this article

More articles in ACCRA from Association francophone de comptabilité
Bibliographic data for series maintained by Jean-Baptiste de Vathaire ().