L’analyse du business model par les normes IAS-IFRS: le rôle de la ligne spécifique du compte de résultat

Pascale Bueno Merino (), Samuel Grandval () and Marc Feuilloley ()
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Pascale Bueno Merino: Métis Lab EM Normandie - EM Normandie - École de Management de Normandie = EM Normandie Business School
Samuel Grandval: NIMEC - Normandie Innovation Marché Entreprise Consommation - UNICAEN - Université de Caen Normandie - NU - Normandie Université - ULH - Université Le Havre Normandie - NU - Normandie Université - UNIROUEN - Université de Rouen Normandie - NU - Normandie Université - IRIHS - Institut de Recherche Interdisciplinaire Homme et Société - UNIROUEN - Université de Rouen Normandie - NU - Normandie Université
Marc Feuilloley: NIMEC - Normandie Innovation Marché Entreprise Consommation - UNICAEN - Université de Caen Normandie - NU - Normandie Université - ULH - Université Le Havre Normandie - NU - Normandie Université - UNIROUEN - Université de Rouen Normandie - NU - Normandie Université - IRIHS - Institut de Recherche Interdisciplinaire Homme et Société - UNIROUEN - Université de Rouen Normandie - NU - Normandie Université

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Abstract: The purpose of this communication is to emphasize the importance for financial analysts to study the specific line integrated in the income statement presented in accordance with IAS-IFRS norms. Indeed, the specific line, defined by its non-binding nature, permits to better grasp the originality of the business model configuration and to reveal areas of strategic breakthrough. This information is very useful to facilitate the development of recommendations to investors. To justify the role of the specific line, we conducted a thorough study of five European sectors of activity. On a theoretical level, this research has enabled us to complete the typology of business model configurations proposed by the academic literature.

Keywords: Specific line; IAS-IFRS norms; Business model; Normes IAS-IFRS; Ligne spécifique (search for similar items in EconPapers)
Date: 2014-05-27
Note: View the original document on HAL open archive server: https://hal.science/hal-01899386v1
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Published in Mesure, évaluation, notation – les comptabilités de la société du calcul, May 2014, Lille, France. pp.cd-rom

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