IDEAS home Printed from https://ideas.repec.org/a/cai/accafc/cca_193_0117.html
   My bibliography  Save this article

Contrôle du périmètre et périmètre de contrôle – Réflexion sur le système d'information comptable des groupes

Author

Listed:
  • François Meyssonnier
  • Frédéric Pourtier

Abstract

Several groups extend the arm of their control over partner entities beyond their scope of consolidation by using information systems and reporting mechanisms. To have a faithful image of the economic reality of these groups, it is then necessary to get accounting information relative to the territory they have an impact on. Based on real examples as well as on a fictitious case, this paper shows that among several solutions, one seems quite relevant. It is a prospective and argued reflection complementing traditional group accounting consolidation methods and notably IFRS 10.

Suggested Citation

  • François Meyssonnier & Frédéric Pourtier, 2013. "Contrôle du périmètre et périmètre de contrôle – Réflexion sur le système d'information comptable des groupes," ACCRA, Association francophone de comptabilité, vol. 19(3), pages 117-146.
    • Handle: RePEc:cai:accafc:cca_193_0117
    as

    Download full text from publisher

    File URL: http://www.cairn.info/load_pdf.php?ID_ARTICLE=CCA_193_0117
    Download Restriction: free
    File URL: http://www.cairn.info/revue-comptabilite-controle-audit-2013-3-page-117.htm
    Download Restriction: free
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:cai:accafc:cca_193_0117. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Jean-Baptiste de Vathaire (email available below). General contact details of provider: https://www.cairn.info/revue-accra.htm .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.