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Utilité comparée des comptes consolidés pro forma : approche théorique et normative

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  • Frédéric Pourtier

Abstract

Using the Theory of Information, this research provides a study of different types of pro forma accounts tied to perimeter changes. We highlight the factors which make these accounts worthwhile. Using simulations, we show that ?prograde? accounts are useful in case of growth, while ?retrograde? accounts are helpful in case of divestments. We also show that the new French regulation provides less useful pro forma accounts, and that the 25 % threshold suggested by the ?AMF? is not warranted. Finally, we propose a matrix-like approach of the pro forma publications, incorporating several years and perimeters.

Suggested Citation

  • Frédéric Pourtier, 2010. "Utilité comparée des comptes consolidés pro forma : approche théorique et normative," ACCRA, Association francophone de comptabilité, vol. 16(3), pages 41-77.
    • Handle: RePEc:cai:accafc:cca_163_0041
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