The Analysis of the Business Model by the IAS-IFRS Norms: The Role of the Specific Line of the Income Statement

L'analyse du modèle d'affaires par les normes IAS-IFRS: le rôle de la ligne spécifique du compte de résultat

Pascale Bueno Merino (), Marc Feuilloley () and Samuel Grandval ()
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Pascale Bueno Merino: Métis Lab EM Normandie - EM Normandie - École de Management de Normandie = EM Normandie Business School
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
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, FAI - Université Le Havre Normandie - Faculté des Affaires Internationales - ULH - Université Le Havre Normandie - NU - Normandie Université

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Abstract: The purpose of this article is to empha- size 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 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 eight European sectors of activity. On a theoretical level, this research has enabled us to complete the typology of business model salient themes proposed by the academic literature.

Keywords: modèle d’affaires; ligne spécifique; compte de résultat; normes IAS-IFRS (search for similar items in EconPapers)
Date: 2019-12
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Published in Management international = International management = Gestión internacional, 2019, 23 (Spécial), pp.97-114. ⟨10.7202/1068538ar⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-02062152

DOI: 10.7202/1068538ar

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