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La consécration du modèle de l’entité par les IFRS : perspectives critiques après un siècle d’évolution des modèles de consolidation des groupes

Author

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  • Frederic Pourtier

    (IRGO - Institut de Recherche en Gestion des Organisations - UB - Université de Bordeaux - Institut d'Administration des Entreprises (IAE) - Bordeaux)

Abstract

IFRS are based on the entity concept consistent with the theory as written by M. Moontiz, who first established as an axiom the entity concept for consolidated statements, whereas groups were compared to firms with branches. Today, groups have blurred and flexible boundaries, using legal vehicles to control their revenues. Their field of influence is larger than the scope of their consolidation, raising the question of whether IFRS can translate this reality and are able to understand its changes.

Suggested Citation

  • Frederic Pourtier, 2017. "La consécration du modèle de l’entité par les IFRS : perspectives critiques après un siècle d’évolution des modèles de consolidation des groupes," Post-Print hal-03258142, HAL.
    • Handle: RePEc:hal:journl:hal-03258142
    DOI: 10.3917/mav.092.0113
    as

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