Les notions de significativité et d’obscurcissement en IFRS comme leviers de gestion des impressions: le cas de l’information sur les entités mises en équivalence

Veronique Darmendrail
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Veronique Darmendrail: Institut d'Administration des Entreprises (IAE) - Bordeaux, 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 footnote disclosures required by IAS 24 and the new IFRS 12 were intended to compensate for the loss of information associated with the switch from proportionate consolidation to the equity method (EM) for joint ventures under IFRS 11. This article examines the compliance of note disclosures on EM entities for CAC 40 non-financial companies, whether for joint ventures or associates. It shows that impression management can be achieved, particularly with regard to the scope of the information disclosed. The IASB's requirement that information should not be obscured by immaterial information and that judgment is required in defining such information may provide leverage for opportunistic management of information about EM entities.

Keywords: FRS 12; IAS 24; Compliance; Impression management; Obfuscation of information; IFRS 12; Conformité; Gestion des impressions; Obscurcissement de l’information (search for similar items in EconPapers)
Date: 2024-09
Note: View the original document on HAL open archive server: https://hal.science/hal-04748410v1
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Published in ACCRA Audit Comptabilité Contrôle : Recherches Appliquées, 2024, 21 (3), pp.29-62. ⟨10.3917/accra.021.0029⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-04748410

DOI: 10.3917/accra.021.0029

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