Résultat et performance financière en normes IFRS : Quel est le contenu informatif du Comprehensive Income ?
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Note: View the original document on HAL open archive server: https://halshs.archives-ouvertes.fr/halshs-00165038
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- Olivier Ramond & Laurent Batsch & Jean-François Casta, 2007. "Résultat et performance financière en normes IFRS : Quel est le contenu informatif du comprehensive income ?," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 13(3), pages 129-154.
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Cited by:
- Sophie Spring & Isabelle Martinez & Olivier Vidal, 2013. "La perception des professionnels du chiffre sur le concept de performance et sa mesure," Post-Print hal-01002934, HAL.
- Rémi Janin & Charles Piot & Pascal Dumontier, 2012. "Les IFRS et l'utilité informationnelle du résultat global en Europe : le rôle des cabinets d'audit," Post-Print hal-00691014, HAL.
- Stefano AMELIO, 2016. "The Connection between IAS/IFRS and Social Responsibility," Management Dynamics in the Knowledge Economy Journal, College of Management, National University of Political Studies and Public Administration, vol. 4(1), pages 7-30, March.
- Côme Segrétain, 2011. "Écarts d'acquisition, résultats résiduels consécutifs et surprix," Post-Print hal-00650581, HAL.
- Jean-François Casta & Olivier Ramond, 2010. "De la construction du résultat comme mécanisme de gouvernance : quelques pistes de recherche," Post-Print halshs-00681206, HAL.
- Mohamed El Hedi AROURI & Aldo LÉVY & Duc Khuong NGUYEN, 2010.
"ROE and Value Creation under IAS/IFRS: Evidence of Discordance from French Firms,"
European Financial and Accounting Journal,
University of Economics, Prague, vol. 2010(3), pages 84-112.
- Aldo Levy & Duc Khong & Mohamed El Hedi Arouri, 2010. "ROE and value creation under IAS-IFRS: evidence of discordance from French firms," Post-Print halshs-01278655, HAL.
- repec:dau:papers:123456789/4415 is not listed on IDEAS
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Keywords
Dirty surplus flow; Summary income measures; Value-relevance; IASB/FASB Performance Reporting project.; projet Performance Reporting de l'IASB-FASB; IFRS; Résultat global; comprehensive income; dirty surplus; résultat net; reporting de la performance; degré de pertinence; projet Performance Reporting de l'IASB-FASB.;Statistics
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