IFRS 8 : bilan de l’approche managériale de l’information sectorielle (notice n° 84134)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02274cam a2200253 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250112000535.0 |
| 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 : bilan de l’approche managériale de l’information sectorielle |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2018.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 10 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Depuis 2009, l’IFRS 8 traite de l’information sectorielle en remplacement de l’IAS 14. Malgré les nombreuses critiques (manque d’homogénéité et de comparabilité, risque de comportements opportunistes) portant sur l’approche managériale adoptée par cette norme, l’IASB considère que l’IFRS 8 doit s’accompagner de données sectorielles plus utiles aux utilisateurs des comptes en apportant de l’information complémentaire liée à une segmentation plus proche du modèle d’affaires des groupes. Toutefois, les travaux réalisés sur l’IFRS 8 montrent qu’elle s’est accompagnée d’une relative stabilité du découpage sectoriel et d’une réduction significative des indicateurs publiés par secteur opérationnel. Quant aux résultats sur l’amélioration du contenu informationnel, ils s’avèrent très contrastés. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | In 2009, IFRS 9 replaced IAS 14 for the segmentation information disclosure. In spite of many critics (less homogeneity and comparability, risk of opportunistic approach) related to the IFRS 8 management approach, IASB considers that the users of accounts should get more useful segment reporting with this standard. IFRS 8 should bring complementary information thanks to a segmentation closer to groups’ business model. However, scholars show that segmentation remains relatively stable and the information reported per segment has significantly decreased with IFRS 8. About the informational content improvement, we note that the few studies focusing on this question do not reach to any consensus. |
| 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 | informations sectorielles |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | contenu informationnel |
| 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 | segment information |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | information content |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Touchais, Lionel |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | ACCRA | 3 | 3 | 2018-09-17 | p. 5-22 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-accra-2018-3-page-5?lang=fr">https://shs.cairn.info/revue-accra-2018-3-page-5?lang=fr</a> |
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