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Bilan de l'application de l'IFRS 15 Quelques clés pour une meilleure compréhension de l’implémentation de l’IFRS 15 : un état des lieux des pratiques des groupes français

Author

Listed:
  • Christophe Herriau

    (IGR-IAE Rennes - Institut de Gestion de Rennes - Institut d'Administration des Entreprises - Rennes - UR - Université de Rennes, CREM - Centre de recherche en économie et management - UNICAEN - Université de Caen Normandie - NU - Normandie Université - UR - Université de Rennes - CNRS - Centre National de la Recherche Scientifique)

  • Lionel Touchais
  • Gaëlle Lenormand

Abstract

Depuis 2018, l'IFRS 15 remplace les IAS 11 et 18. À l'aide d'entretiens semi-directifs avec les préparateurs de comptes de 18 groupes français (dont 14 relevant de l'indice CAC 40), nous souhaitons analyser en profondeur les changements comptables liés à l'application de cette norme. Cela nous permet à la fois de dresser un état des lieux de l'implémentation de l'IFRS 15 et de faire un premier bilan de son application.

Suggested Citation

  • Christophe Herriau & Lionel Touchais & Gaëlle Lenormand, 2020. "Bilan de l'application de l'IFRS 15 Quelques clés pour une meilleure compréhension de l’implémentation de l’IFRS 15 : un état des lieux des pratiques des groupes français," Post-Print hal-03113459, HAL.
    • Handle: RePEc:hal:journl:hal-03113459
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    Keywords

    IFRS 15;

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