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Quel référentiel de consolidation et quelles méthodes comptables pour les groupes cotés sur Euronext Growth ?

Author

Listed:
  • Eric Tort

    (UJML - Université Jean Moulin - Lyon 3 - Université de Lyon, Université Jean Moulin Lyon 3, IAE Lyon, Magellan, France)

  • Thomas Estienne

    (UJML - Université Jean Moulin - Lyon 3 - Université de Lyon, Laboratoire de Recherche Magellan - UJML - Université Jean Moulin - Lyon 3 - Université de Lyon - Institut d'Administration des Entreprises (IAE) - Lyon)

Abstract

Depuis 2005, les sociétés européennes cotées sur des marchés réglementés ont l'obligation d'établir leurs comptes consolidés conformément aux normes IFRS. En France, les groupes cotés sur des marchés non réglementés ont, quant à eux, la possibilité de conserver le règlement national de consolidation. Cet article s'intéresse au choix de référentiel de consolidation exercé, en 2021, par les sociétés françaises cotées sur le marché non réglementé Euronext Growth.

Suggested Citation

  • Eric Tort & Thomas Estienne, 2023. "Quel référentiel de consolidation et quelles méthodes comptables pour les groupes cotés sur Euronext Growth ?," Post-Print hal-04451725, HAL.
    • Handle: RePEc:hal:journl:hal-04451725
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    Keywords

    Consolidation - ANC 2002-01 - IFRS;

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