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Mesures de la performance et les autres éléments du résultat global (OCI) : état de l'art

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  • Philippe Touron

    (pôle de recherche interdisciplinaire en science du management - PRISM Sorbonne - Pôle de recherche interdisciplinaire en sciences du management - UP1 - Université Paris 1 Panthéon-Sorbonne)

Abstract

This paper is a survey about comprehensive income and other comprehensive income. The paper identifies areas of research. Are the components added to net income to achieve comprehensive income truly useful and if so, for who? What are the most potentially useful areas for research? It consists of two parts: firstly, we provide a literature review around the subject "comprehensive income", and secondly we provide a review for each component of other comprehensive income.

Suggested Citation

  • Philippe Touron, 2016. "Mesures de la performance et les autres éléments du résultat global (OCI) : état de l'art," Post-Print hal-01902529, HAL.
    • Handle: RePEc:hal:journl:hal-01902529
    Note: View the original document on HAL open archive server: https://hal.science/hal-01902529
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    References listed on IDEAS

    as
    1. Philippe Van Cauwenberge & Ignace De Beelde, 2007. "On the IASB comprehensive income project: an analysis of the case for dual income display," Abacus, Accounting Foundation, University of Sydney, vol. 43(1), pages 1-26, March.
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    3. Olivier Ramond & Laurent Batsch & Jean-François Casta, 2007. "Résultat et performance financière en normes IFRS : Quel est le contenu informatif du comprehensive income ?," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 13(3), pages 129-154.
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    5. Olivier Ramond & Laurent Batsch & Jean-François Casta, 2007. "Résultat et performance financière en normes IFRS : Quel est le contenu informatif du comprehensive income ?," ACCRA, Association francophone de comptabilité, vol. 13(3), pages 129-154.
    6. Khan, Shahwali & Bradbury, Michael E., 2014. "Volatility and risk relevance of comprehensive income," Journal of Contemporary Accounting and Economics, Elsevier, vol. 10(1), pages 76-85.
    7. Helena Isidro & John O’Hanlon & Steven Young, 2006. "Dirty surplus accounting flows and valuation errors," Abacus, Accounting Foundation, University of Sydney, vol. 42(3‐4), pages 302-344, September.
    8. John L. Campbell, 2015. "The Fair Value of Cash Flow Hedges, Future Profitability, and Stock Returns," Contemporary Accounting Research, John Wiley & Sons, vol. 32(1), pages 243-279, March.
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    10. Stark, A W, 1982. "Estimating the Internal Rate of Return from Accounting Data-A Note," Oxford Economic Papers, Oxford University Press, vol. 34(3), pages 520-525, November.
    11. Olivier J. Ramond & Jean-François Casta & Laurent Batsch, 2007. "Résultat et performance financière en normes IFRS : Quel est le contenu informatif du Comprehensive Income ?," Post-Print halshs-00165038, HAL.
    12. Martin Glaum & André Klöcker, 2011. "Hedge accounting and its influence on financial hedging: when the tail wags the dog," Accounting and Business Research, Taylor & Francis Journals, vol. 41(5), pages 459-489, December.
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    OCI; IFRS; Europe;
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