Les informations comparatives publiées par les groupes de sociétés lors de changements de périmètres de consolidation (notice n° 342951)
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| fixed length control field | 03229cam a2200301 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250118021729.0 |
| 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 | Pourtier, Frédéric |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Les informations comparatives publiées par les groupes de sociétés lors de changements de périmètres de consolidation |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2005.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 4 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | L’analyse financière des groupes de sociétés est rendue délicate par des facteurs d’incomparabilité : mouvance du périmètre, démultiplication des choix comptables, changements de référentiels, etc. Pour pallier ces problèmes, le législateur recommande fortement la publication de données « pro forma ». Elles permettent, en théorie, la comparaison sur deux périodes successives. En réalité la doctrine est assez peu contraignante, aussi bien en règles françaises qu’en IFRS, et le sujet reste mal connu. Par ailleurs, la réalité des cas observés surprend, quant à la richesse des pratiques et à la paradoxale incomparabilité de ces données. Nous essayons ici de circonscrire un thème mal connu et de rendre compte des pratiques de groupes du SBF 250. Ce travail met en évidence la grande hétérogénéité des diffusions d’informations comparatives, de types « pro forma », et souligne leur caractère souvent discrétionnaire dans le cas des changements de périmètres. Le rôle des IFRS est discuté. Nous dessinons quelques pistes de recherches à venir pour un champ d’investigation très vaste. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Incomparability issues, ranging from, among other things, changing consolidation perimeters to increasing accounting rules choices, plague companies’ financial analysis. To circumvent these difficulties, rules that strongly encourage the widespread use of pro-forma figures have been set up. This enables, in principle, fair comparisons between successive periods for a given company. However, the guidelines are not very stringent, as well in French GAAP, as in IFRS, and the topic is not well known. Furthermore, the reality of the studied cases exhibits a plethora of practices, as well as a paradoxical data incomparability. We will try in this paper to define a not well known topic and reveal the practices of the’SBF 250’ index companies. This work highlights how different are the use and release of socalled comparative data (like’pro forma’), and underlines that pro forma data are often discretionary disclosures when companies change their consolidation perimeter. The contribution of IFRS is discussed. We establish some research paths for broader investigations. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | publications volontaires |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | information pro forma |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | IFRS-comparabilité |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | périmètre de consolidation |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | comptes consolidés |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | IFRS |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | voluntary disclosure |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | pro forma data |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | consolidated statements |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | consolidation perimeter |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | comparability |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Comptabilité Contrôle Audit | 11 | 2 | 2005-09-01 | p. 83-107 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-comptabilite-controle-audit-2005-2-page-83?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-comptabilite-controle-audit-2005-2-page-83?lang=fr&redirect-ssocas=7080</a> |
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