La consolidation des co-entreprises en IFRS: étude de l'impact du changement de méthodes pour les sociétés européennes

David Alexander, Pascale Delvaille (), Frédéric Demerens (), Anne Le Manh-Béna () and Chiara Saccon
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David Alexander: Department of Accounting and Finance - University of Birmigham
Pascale Delvaille: ESCP Europe - Ecole Supérieure de Commerce de Paris
Frédéric Demerens: Advencia-Negocia - Advancia-Negocia
Anne Le Manh-Béna: ESCP Europe - Ecole Supérieure de Commerce de Paris
Chiara Saccon: Department of Management - University of Ca’ Foscari [Venice, Italy]

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Abstract: This paper explores the conceptual and regulatory arguments concerning financial reporting for joint ventures under IFRS. The new IFRS 11 requires the equity method for joint ventures, this latter being against the preferences of IAS 31 and against recent practice in many entities. After a theoretical exploration of the issues and a summary of the history of the various regulations, we present a content analysis of comment letters on the 2007 Exposure Draft, and an investigation of the IASB Effect Analysis. We then present an original empirical survey of practice, and implications of required changes, across four European countries. Our results suggest a lack of logical clarity in much of the debate and argument, and doubts about the rigour and effectiveness of the IASB Effect Analysis.

Keywords: co-entreprises; IFRS 11; intégration proportionnelle; étude d'impact; convergence.; joint ventures; proportionate consolidation; effect analysis (search for similar items in EconPapers)
Date: 2012-05-21
Note: View the original document on HAL open archive server: https://hal.science/hal-00935843
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Published in Comptabilités et innovation, May 2012, Grenoble, France. pp.cd-rom

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