The concepts of materiality and obfuscation under IFRS as levers for managing impressions: The case of information on equity-accounted entities (notice n° 372864)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01295cam a2200157 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250118084855.0 |
| 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 | Darmendrail, Véronique |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | The concepts of materiality and obfuscation under IFRS as levers for managing impressions: The case of information on equity-accounted entities |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2024.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 12 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | The footnote disclosures required by IAS 24 and the new IFRS 12 were intended to compensate for the loss of information associated with the switch from proportionate consolidation to the equity method (EM) for joint ventures under IFRS 11. This article examines the compliance of note disclosures on EM entities for CAC 40 non-financial companies, whether for joint ventures or associates. It shows that impression management can be achieved, particularly with regard to the scope of the information disclosed. The IASB’s requirement that information should not be obscured by immaterial information and that judgment is required in defining such information may provide leverage for opportunistic management of information about EM entities. |
| 786 0# - DATA SOURCE ENTRY | |
| Note | ACCRA | 21 | 3 | 2024-09-26 | p. 29-62 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-accra-2024-3-page-29?lang=en&redirect-ssocas=7080">https://shs.cairn.info/journal-accra-2024-3-page-29?lang=en&redirect-ssocas=7080</a> |
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