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Contrôle du périmètre et périmètre de contrôle – Réflexion sur le système d'information comptable des groupes

Author

Listed:
  • François Meyssonnier
  • Frédéric Pourtier

Abstract

Several groups extend the arm of their control over partner entities beyond their scope of consolidation by using information systems and reporting mechanisms. To have a faithful image of the economic reality of these groups, it is then necessary to get accounting information relative to the territory they have an impact on. Based on real examples as well as on a fictitious case, this paper shows that among several solutions, one seems quite relevant. It is a prospective and argued reflection complementing traditional group accounting consolidation methods and notably IFRS 10.

Suggested Citation

  • François Meyssonnier & Frédéric Pourtier, 2013. "Contrôle du périmètre et périmètre de contrôle – Réflexion sur le système d'information comptable des groupes," ACCRA, Association francophone de comptabilité, vol. 19(3), pages 117-146.
  • Handle: RePEc:cai:accafc:cca_193_0117
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