Les États Financiers Consolidés by Serena Caverzan
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Les États Financiers Consolidés

Les États Financiers Consolidés


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About the Book

Les récents scandales financiers ont mis en évidence les dangers de pratiques comptables incorrectes en matière de consolidation. L'un des thèmes récurrents est celui des entités ad hoc. L'importance de la délimitation du périmètre de consolidation est particulièrement évidente si les SPE font partie du groupe. Les évolutions réglementaires récentes ont pris en compte l'utilisation souvent incorrecte de ces instruments. Ce volume traite des développements réglementaires et analyse ensuite la norme IFRS 10 publiée par l'IASB en 2011. Le volume montre que la tentative de fournir une définition plus précise du périmètre de consolidation lié au nouveau concept de contrôle n'est pas suffisante en soi pour assurer une plus grande efficacité de la nouvelle norme. L'amélioration de l'information produite par l'IFRS 10 est analysée au moyen d'une analyse empirique, qui étudie l'impact produit sur les états financiers consolidés des groupes de sociétés cotées à la Bourse italienne opérant dans les secteurs financier, bancaire et des assurances. Les principaux résultats mettent en évidence certains points critiques tels que le manque d'efficacité de l'IFRS 10.


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Product Details
  • ISBN-13: 9786203003765
  • Publisher: KS Omniscriptum Publishing
  • Publisher Imprint: Editions Notre Savoir
  • Height: 229 mm
  • No of Pages: 180
  • Spine Width: 10 mm
  • Width: 152 mm
  • ISBN-10: 620300376X
  • Publisher Date: 21 Dec 2020
  • Binding: Paperback
  • Language: French
  • Returnable: N
  • Weight: 322 gr


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