Reporting financier en IFRS sur les stocks de production à cycle d'exploitation long: le cas des vins et spiritueux

Françoise Platet -Pierrot (), Carole Maurel () and Trabelsi Raoudha ()
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Françoise Platet -Pierrot: MRM - Montpellier Research in Management - UPVM - Université Paul-Valéry - Montpellier 3 - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School - UM - Université de Montpellier

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Abstract: IFRS financial reporting aims at answering capital providers' needs and providing them with qualitative information. Quality information means faithful representation, relevance and economic decision-making usefulness. The IAS 1 "Presentation of financial statements" mainly refers to entities whose operating cycle last up to 12 months. This criterion appears in the distinction between current and non-current assets. This paper studies how entities constrained by longer operating cycle, sometimes much longer up to several years, present financial reporting on inventories in order to respect the required qualitative characteristics. The study is conducted in the wine and spirits industry which premium products require very long operating cycle.

Keywords: Reporting IFRS; cycle d'exploitation; stocks (search for similar items in EconPapers)
Date: 2021-06-16
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Published in ASSOCIATION FRANCOPHONE DE COMPTABILITE, AFC, Jun 2021, LYON, France

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