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La communication sur les indicateurs de performance non définis en IFRS

Author

Listed:
  • Gregory Heem

    (GREDEG - Groupe de Recherche en Droit, Economie et Gestion - UNS - Université Nice Sophia Antipolis (1965 - 2019) - CNRS - Centre National de la Recherche Scientifique)

Abstract

Les sociétés qui font appel public à l'épargne publient depuis le premier janvier 2005 leurs comptes consolidés en normes IFRS. Le format de présentation du bilan et du compte de résultat en IFRS donne un cadre a minima et laisse certains choix de définition ou de présentation aux entreprises. Comme le rappelle le CNC (Conseil national de la comptabilité, 2004)(1), ces choix peuvent résulter de la spécificité de certains métiers (par exemple la décision de faire apparaître un solde intermédiaire supplémentaire jugé significatif par l'entreprise) et sont effectués dans le cadre des possibilités de présentation autorisées par les normes.

Suggested Citation

  • Gregory Heem, 2007. "La communication sur les indicateurs de performance non définis en IFRS," Post-Print hal-00423758, HAL.
    • Handle: RePEc:hal:journl:hal-00423758
    Note: View the original document on HAL open archive server: https://hal.science/hal-00423758
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    File URL: https://hal.science/hal-00423758/document
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    Cited by:

    1. Denis Cormier & Samira Demaria, 2014. "Pertinence des mesures non-GAAP pour les marchés boursiers : le cas des firmes du CAC 40," GREDEG Working Papers 2014-22, Groupe de REcherche en Droit, Economie, Gestion (GREDEG CNRS), Université Côte d'Azur, France.

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