IFRS 8 versus IAS 14 – Approche managériale de l'information sectorielle : impacts et déterminants (notice n° 344614)
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| fixed length control field | 02633cam a2200301 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250118022519.0 |
| 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 | Lenormand, Gaëlle |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | IFRS 8 versus IAS 14 – Approche managériale de l'information sectorielle : impacts et déterminants |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2014.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 41 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | L’article présente un premier bilan de l’application de l’IFRS 8 qui remplace l’IAS 14. Nous analysons l’impact de cette norme controversée sur l’information sectorielle et tentons d’identifier les déterminants des changements de pratiques. Sur un échantillon issu du SBF 120, nous observons une relative stabilité du découpage sectoriel avec des évolutions plus importantes des indicateurs sectoriels, notamment une réduction des données publiées par segment. Nous constatons, par ailleurs, que le caractère discrétionnaire de l’approche managériale n’est pas utilisé par les groupes pour réduire l’information sectorielle diffusée en présence de coûts de propriétaire élevés ou, au contraire, pour l’accroître en situation de forte asymétrie d’information. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | IFRS 8 versus IAS 14 – The management approach to segment information : effects and determinantsThis article presents an initial assessment of the application of IFRS 8, which has replaced IAS 14. We analyze the effect of this controversial standard on segment reporting and attempt to identify the determinants of changes in disclosure practices. Based on a sample of SBF120 companies we observe that while segmentation remains relatively stable, there have been more significant changes in the disclosure of segment measures with, in particular, a reduction in the information reported per segment. We also note that groups with high proprietary costs do not appear to make use of the discretionary nature of the management approach to reduce the segment information reported, or, conversely, to increase this information in cases of strong information asymmetry. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Informations sectorielles |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | IAS 14 |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Asymétrie de l'information |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Coûts de propriétaire |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | IFRS 8 |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | IAS 14 |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | proprietary costs |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Segment information |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Information asymmetry |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | IFRS 8 |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Touchais, Lionel |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Comptabilité Contrôle Audit | 20 | 1 | 2014-04-01 | p. 93-119 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-comptabilite-controle-audit-2014-1-page-93?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-comptabilite-controle-audit-2014-1-page-93?lang=fr&redirect-ssocas=7080</a> |
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