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Qualité de l'information consolidée. Modélisation comptable des groupes et conséquences du principe d'entité

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  • Frédéric Pourtier

Abstract

As a field for research consolidation has been little studied though the issue of information quality in group accounts remains important. The basic procedure for modelling group accounts is shown in the paper to be a source of elements that distort accounting values, enlarge the possibilities of discretionary application and reduce the value of information. These outcomes are the consequence of the overall entity concept and its operational effects on definition of the set of subsidiary entities within the consolidation, elimination of intra-group transactions and aggregation of accounting items. Certain findings in the paper throw light on consolidation practices in the context of positive accounting theory.

Suggested Citation

  • Frédéric Pourtier, 1996. "Qualité de l'information consolidée. Modélisation comptable des groupes et conséquences du principe d'entité," ACCRA, Association francophone de comptabilité, vol. 2(1), pages 45-64.
    • Handle: RePEc:cai:accafc:cca_021_0045
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