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L’impact des normes IFRS sur les données comptables des groupes français cotés

Author

Listed:
  • MARCHAL, S.
  • BOUKARI, M.
  • CAYSSIALS, J-L.

Abstract

Les normes IFRS n’ont eu qu’un impact limité sur les données comptables des groupes français et sur les ratios d’analyse financière calculés par la Banque de France. La pertinence du diagnostic financier suppose néanmoins que les analystes fassent évoluer leur démarche.

Suggested Citation

  • Marchal, S. & Boukari, M. & Cayssials, J-L., 2007. "L’impact des normes IFRS sur les données comptables des groupes français cotés," Bulletin de la Banque de France, Banque de France, issue 163, pages 27-42.
  • Handle: RePEc:bfr:bullbf:2007:163:01
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    File URL: https://publications.banque-france.fr/sites/default/files/medias/documents/bulletin-de-la-banque-de-france_163_2007-07.pdf
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    Citations

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    Cited by:

    1. Benjamin Poulard & Lionel Touchais, 2013. "Bilan de l'application des IAS/IFRS : Vers une amélioration de la qualité de l'information financière ?," Post-Print hal-01737399, HAL.
    2. repec:taf:oabmxx:v:3:y:2016:i:1:p:1209100 is not listed on IDEAS

    More about this item

    Keywords

    impacts des IFRS; transition aux IFRS; agrégats comptables; ratios financiers; juste valeur; analyse financière; groupes non financiers cotés.;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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