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Les Problématiques De Transition Aux Normes Ifrs Des Sociétés Foncières

Author

Listed:
  • Eric Tort

    (GREGOR - Groupe de Recherche en Gestion des Organisations - UP1 - Université Paris 1 Panthéon-Sorbonne - IAE Paris - Sorbonne Business School)

Abstract

Depuis 2005, l'application des normes comptables internationales entraîne des changements sensibles dans les pratiques comptables et financières des sociétés cotées européennes. A partir de la revue de dix rapports annuels 2003, il s'agit ici d'examiner, sur le plan normatif et opérationnel, les problématiques du passage aux normes IFRS des sociétés foncières (évaluation des actifs immobiliers, information financière, etc.).

Suggested Citation

  • Eric Tort, 2005. "Les Problématiques De Transition Aux Normes Ifrs Des Sociétés Foncières," Post-Print halshs-00581292, HAL.
    • Handle: RePEc:hal:journl:halshs-00581292
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00581292
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