Normes financières et modèle économique

Pascal Barneto (), Jean-Guy Degos and Stephane Ouvrard
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Pascal Barneto: IRGO - Institut de Recherche en Gestion des Organisations - UB - Université de Bordeaux - Institut d'Administration des Entreprises (IAE) - Bordeaux
Stephane Ouvrard: IRGO - Institut de Recherche en Gestion des Organisations - UB - Université de Bordeaux - Institut d'Administration des Entreprises (IAE) - Bordeaux

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Abstract: The concept of business model is present in IFRS standards. It appears explicitly in IFRS 9 and implicitly in the IASB conceptual framework (2010 version) Nevertheless, the concept of business model is still used with caution by the standard-setter in order to prevent abuse of the (intent)-based accounting (P. Danjou, 2013). Indeed, it seems that there is a real difficulty in reconciling the ideal of neutrality with the need of financial information enabling to "see the company through the eyes of management" (G. Gélard, 2008). The issue of faithful representation for economic phenomena implies that the information should be complete, neutral and without any bias. The question of the link between financial accounting and business model seems to be a matter of debate.

Keywords: Business model; Relevance; Neutrality; Comparability; Financial communication; Conceptuel framework; Faithful representation; Modelo económico; Relevancia; Neutralidad; Comparabilidad; Comunicación financiera; Marco conceptual; Imagen fiel; Pertinence; Neutralité; Comparabilité; Communication financière; Cadre conceptuel; Image fidèle (search for similar items in EconPapers)
Date: 2015
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Published in La Revue des Sciences de Gestion, 2015, 273-274 (3), pp.13-20. ⟨10.3917/rsg.273.0013⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-03261929

DOI: 10.3917/rsg.273.0013

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