IDEAS home Printed from https://ideas.repec.org/a/cai/accafc/cca_221_0085.html
   My bibliography  Save this article

Business Model et normalisation comptable : quelle intégration du modèle économique par les IFRS ?

Author

Listed:
  • Charlotte Disle
  • Stéphane Périer
  • Frédéric Bertrand
  • Nathalie Gonthier-Besacier
  • Philippe Protin

Abstract

Use of the Business Model (BM) concept in the academic and professional literature has increased substantially in recent years. The concept is addressed at different levels in the literature, and this article analyses the extent to which the IFRS framework takes into account the BM concept in its broadest sense. An in-depth study of the full corpus of IFRS texts shows that BM components are only weakly reflected in these texts. The present article also discusses potential ways in which the BM concept could be included in the IFRS framework: either through the disclosure of additional information or by adopting methods of recognition based on the entity?s BM.

Suggested Citation

  • Charlotte Disle & Stéphane Périer & Frédéric Bertrand & Nathalie Gonthier-Besacier & Philippe Protin, 2016. "Business Model et normalisation comptable : quelle intégration du modèle économique par les IFRS ?," ACCRA, Association francophone de comptabilité, vol. 22(1), pages 85-119.
    • Handle: RePEc:cai:accafc:cca_221_0085
    as

    Download full text from publisher

    File URL: http://www.cairn.info/load_pdf.php?ID_ARTICLE=CCA_221_0085
    Download Restriction: free
    File URL: http://www.cairn.info/revue-comptabilite-controle-audit-2016-1-page-85.htm
    Download Restriction: free
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:cai:accafc:cca_221_0085. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Jean-Baptiste de Vathaire (email available below). General contact details of provider: https://www.cairn.info/revue-accra.htm .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.