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La Mise En Equivalence (MEE) dans les comptes sociaux: analyse empirique du cas français et propositions normatives

Frédéric Pourtier and Véronique Darmendrail
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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 working paper sets out the preliminary research on determinants and value relevance of an unusual method in individual statements of holding companies : the equity method. This research will develop the normative and conceptual perspectives despite methodology complexity about data collection and treatment. We summarize our first investigations, difficulties, partial results and finally we give some examples of accounts using this accounting choice in France and the Netherlands.

Keywords: individual accounts; holding company; consolidated statements; revaluation; Equity method; Mise en équivalence; comptes individuels; holding; comptes consolidés; réévaluation (search for similar items in EconPapers)
Date: 2018-05-16
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Published in Transitions numériques et informations comptables, May 2018, Nantes, France.

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Handle: RePEc:hal:journl:hal-01907946