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La consolidation des co-entreprises en IFRS : étude de l'impact du changement de méthodes pour les sociétés européennes

Author

Listed:
  • David Alexander

    (Department of Accounting and Finance - University of Birmigham)

  • Pascale Delvaille

    (ESCP Europe - Ecole Supérieure de Commerce de Paris)

  • Frédéric Demerens

    (Advencia-Negocia - Advancia-Negocia)

  • Anne Le Manh-Béna

    (ESCP Europe - Ecole Supérieure de Commerce de Paris)

  • Chiara Saccon

    (Department of Management - University of Ca’ Foscari [Venice, Italy])

Abstract

This paper explores the conceptual and regulatory arguments concerning financial reporting for joint ventures under IFRS. The new IFRS 11 requires the equity method for joint ventures, this latter being against the preferences of IAS 31 and against recent practice in many entities. After a theoretical exploration of the issues and a summary of the history of the various regulations, we present a content analysis of comment letters on the 2007 Exposure Draft, and an investigation of the IASB Effect Analysis. We then present an original empirical survey of practice, and implications of required changes, across four European countries. Our results suggest a lack of logical clarity in much of the debate and argument, and doubts about the rigour and effectiveness of the IASB Effect Analysis.

Suggested Citation

  • David Alexander & Pascale Delvaille & Frédéric Demerens & Anne Le Manh-Béna & Chiara Saccon, 2012. "La consolidation des co-entreprises en IFRS : étude de l'impact du changement de méthodes pour les sociétés européennes," Post-Print hal-00935843, HAL.
    • Handle: RePEc:hal:journl:hal-00935843
    Note: View the original document on HAL open archive server: https://hal.science/hal-00935843
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    References listed on IDEAS

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