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Analyse des objectifs de la réforme ANC n° 2022-06 et de son impact sur l'information comptable

Author

Listed:
  • Sebastien Schepens

    (UPHF - Université Polytechnique Hauts-de-France, LARSH - Laboratoire de Recherche Sociétés & Humanités - UPHF - Université Polytechnique Hauts-de-France - INSA Hauts-De-France - INSA Institut National des Sciences Appliquées Hauts-de-France - INSA - Institut National des Sciences Appliquées)

Abstract

Avec l'application obligatoire depuis le 0 1/01/2025 du règlement n°2022-06 de l'ANC, le normalisateur comptable français déclare poursuivre des objectifs de simplification et de modernisation des normes comptables et des documents comptables. Cet article propose d'apprécier ces objectifs à partir d'une présentation des points essentiels de la réforme, d'analyser les enjeux de cette dernière dans un contexte de convergence du PCG vers le référentiel I AS/IFRS, et enfin d'estimer l'impact de celle-ci sur l'information comptable. L'analyse des statistiques descriptives, basée sur un échantillon composé de 109 sociétés cotées sur Euronext-Growth, prévoit un impact significatif de la réforme sur le résultat d'exploitation.

Suggested Citation

  • Sebastien Schepens, 2025. "Analyse des objectifs de la réforme ANC n° 2022-06 et de son impact sur l'information comptable," Post-Print hal-05282504, HAL.
    • Handle: RePEc:hal:journl:hal-05282504
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