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Les informations comparatives publiées par les groupes de sociétés lors de changements des périmètres de consolidation

Author

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  • Frédéric Pourtier

    (CRECCI - Centre de Recherche en Contrôle et Comptabilité Internationale - Université Montesquieu - Bordeaux 4)

Abstract

L'analyse financière des groupes de sociétés est rendue délicate par des facteurs d'incomparabilité : mouvance du périmètre, démultiplication des choix comptables, changements de référentiels, ... Pour pallier ces problèmes, le législateur recommande fortement la publication de données pro forma. Elles permettent, en théorie, la comparaison sur deux périodes successives. En réalité la doctrine est assez peu contraignante, aussi bien en règles françaises qu'en IFRS, et le sujet reste mal connu. Par ailleurs, la réalité des cas observés surprend, quant à la richesse des pratiques, et à la paradoxale incomparabilité de ces données. Nous essayons ici de circonscrire un thème mal connu et de rendre compte des pratiques de groupes du SBF 250. Ce travail met en évidence la grande hétérogénéité des diffusions d'informations comparatives, de types "pro forma ", et souligne leur caractère souvent discrétionnaire dans le cas des changements de périmètres. Le rôle des IFRS est discuté. Nous dessinons quelques pistes de recherches à venir pour un champ d'investigation très vaste.

Suggested Citation

  • Frédéric Pourtier, 2005. "Les informations comparatives publiées par les groupes de sociétés lors de changements des périmètres de consolidation," Post-Print halshs-00581279, HAL.
    • Handle: RePEc:hal:journl:halshs-00581279
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00581279
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