Normes financières et modèle économique : (notice n° 1022229)
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| fixed length control field | 03587cam a2200361 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250125165702.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Barneto, Pascal |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Normes financières et modèle économique : |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2016.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 11 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | La notion de business model apparaît de manière explicite dans la norme IFRS 9 et de manière implicite dans le cadre conceptuel, version 2010 de l’IASB. Néanmoins, la notion de business model reste utilisée avec précaution par l’organisme normalisateur afin d’éviter les abus de la comptabilité d’intention (P. Danjou, 2013). Il semble en effet qu’il y ait une réelle difficulté à concilier l’idéal de neutralité avec la demande d’une information financière permettant de « voir l’entreprise à travers les yeux du management » (G. Gélard, 2008). La question de la représentation fidèle des phénomènes économiques implique que l’information soit complète, neutre et sans erreur. La question du lien entre business model et comptabilité financière semble aujourd’hui faire débat. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Financial standards and business model: how to reconcile neutrality, comparability and relevance of the information published? The concept of business model is present in IFRS standards. It appears explicitly in IFRS 9 and implicitly in the IASB conceptual framework (2010 version) Nevertheless, the concept of business model is still used with caution by the standard-setter in order to prevent abuse of the (intent)-based accounting (P. Danjou, 2013). Indeed, it seems that there is a real difficulty in reconciling the ideal of neutrality with the need of financial information enabling to “see the company through the eyes of management” (G. Gélard, 2008). The issue of faithful representation for economic phenomena implies that the information should be complete, neutral and without any bias. The question of the link between financial accounting and business model seems to be a matter of debate. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | El concepto de modelo económico aparece explícitamente en la NIIF 9 y también implícita en el marco conceptual de la versión IASB 2010. Sin embargo, el concepto de modelo económico está siendo utilizado con precaución por la organización elaborando las normas para prevenir el abuso de la contabilidad de Intención (P. Danjou, 2013). De hecho, parece que hay una verdadera dificultad para conciliar el ideal de neutralidad con el pedido de información financiera a “ver a la compañía a través de los ojos de la administración” (G. Gélard, 2008). La cuestión de la representación precisa de los fenómenos económicos implica que la información está completa, neutral y sin error. El vínculo entre la contabilidad financiera y el modelo económico parece ahora a debate. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Image fidèle |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Relevance |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Communication financière |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Comparability |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Faithful representation |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Financial<br/>communication |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Cadre conceptuel |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Business model |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Neutralité |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Pertinence |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Conceptual framework |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Neutrality |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Comparabilité |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Degos, Jean-Guy |
| Relator term | author |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Ouvrard, Stéphane |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | La Revue des Sciences de Gestion | 273 - 274 | 3 | 2016-02-04 | p. 13-20 | 1160-7742 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-des-sciences-de-gestion-2015-3-page-13?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-des-sciences-de-gestion-2015-3-page-13?lang=fr&redirect-ssocas=7080</a> |
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