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Comptabilité et stratégie de regroupement : mouvements de concentration et création de valeur

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  • Jean Montier

Abstract

The accounting expression of mergers may be carried out either under the purchase method or under the pooling method. The differences in the accounting processing between both approaches have a direct effect on the presentation of the consolidated financial statements. At a time when many managers seek to create value for the shareholders, the choice of a consolidation method may become part of a strategic decision.

Suggested Citation

  • Jean Montier, 2001. "Comptabilité et stratégie de regroupement : mouvements de concentration et création de valeur," ACCRA, Association francophone de comptabilité, vol. 7(1), pages 23-40.
    • Handle: RePEc:cai:accafc:cca_071_0023
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