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Information financière et hyperinflation: le cas du CAC 40

Author

Listed:
  • Montoya Supiot

    (EUM Clermont-Ferrand - Ecole Universitaire de Management - Clermont-Ferrand - UdA - Université d'Auvergne - Clermont-Ferrand I)

Abstract

Face à l'importance croissante du nombre des pays considérés hyperinflationniste, cette étude explore les caractéristiques du reporting liées à l'application de l'IAS 29 au sein des groupes du CAC 40. Nous présentons la norme IAS 29 Information financière en économie hyperinflationniste, nous faisons un état des lieux des pays considérés hyperinflationniste au 31/12/2023 ainsi qu'une revue de la littérature sur l'application de l'IAS 29. A partir de l'analyse des rapports annuels pour l'année 2023 des groupes du CAC40. Nous avons étudié les groupes concernés par l'Argentine et la Turquie. L'analyse des rapports montre différents degrés de détail fourni lors de l'application de cette norme qui pourrait être associé à une gestion des impressions.

Suggested Citation

  • Montoya Supiot, 2025. "Information financière et hyperinflation: le cas du CAC 40," Post-Print hal-05117304, HAL.
    • Handle: RePEc:hal:journl:hal-05117304
    as

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