La Mise en Équivalence et le modèle comptable: ses variantes, son histoire et une synthèse des recherches sur un sujet controversé

Frédéric Pourtier
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Frédéric Pourtier: CRECCI - Centre de Recherche en Contrôle et Comptabilité Internationale - Université Montesquieu - Bordeaux 4

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Abstract: This work is an overview of a little-known and controversial subject: the Equity Method. It proposes a summary of its history and numerous algebraic variants, and accounting and financial research on the subject. We go back over its history from the early stages of consolidation in the early 20th century until the present day, and we underline its relic-­‐ method nature in certain respects. It covers no less than six variants identified by this work depending on standards and countries, depending on whether it is applied to non-­‐consolidated or consolidated accounts, and depending on the period. This algebraic variety places it between the Cost Method and the real consolidation methods, the Proportionate Method and Full Consolidation. It is a method suspected of fostering earnings and debt management, so most of the research on this subject is presented in this work, notably in the context of the positive accounting theory. But research work on this subject is limited in volume and irregularly distributed in time and space. We then show that recent regulatory changes in Europe (IFRS 11 and the amendment of IAS 27) and the relative scarcity of research, which is mostly British and American, open up numerous areas of research in light of the many issues which have either not yet been considered or have found no answer in the renewal of the regulatory environment.

Keywords: Equity method; scope management; earnings management; debt management; positive accounting; Mise en équivalence; gestion du périmètre; gestion du résultat; gestion de la dette; théorie positive (search for similar items in EconPapers)
Date: 2017-05-30
New Economics Papers: this item is included in nep-acc and nep-his
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Published in Accountability, Responsabilités et Comptabilités, May 2017, Poitier, France. pp.cd-rom

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