Skip to Main content Skip to Navigation
Journal articles

L'analyse du modèle d'affaires par les normes IAS-IFRS : le rôle de la ligne spécifique du compte de résultat

Abstract : The purpose of this article is to empha- size the importance for financial analysts to study the specific line integrated in the income statement presented in accordance with IAS-IFRS norms. Indeed, the specific line, defined by its non-binding nature, permits to better grasp the originality of the business model and to reveal areas of strategic breakthrough. This information is very useful to facilitate the development of recommendations to investors. To justify the role of the specific line, we conducted a thorough study of eight European sectors of activity. On a theoretical level, this research has enabled us to complete the typology of business model salient themes proposed by the academic literature.
Document type :
Journal articles
Complete list of metadatas

https://hal-normandie-univ.archives-ouvertes.fr/hal-02062152
Contributor : Jacques-Olivier Catois <>
Submitted on : Friday, March 8, 2019 - 3:49:24 PM
Last modification on : Wednesday, October 14, 2020 - 8:40:04 AM

Links full text

Identifiers

Citation

Pascale Bueno Merino, Marc Feuilloley, Samuel Grandval. L'analyse du modèle d'affaires par les normes IAS-IFRS : le rôle de la ligne spécifique du compte de résultat. Management international, HEC Montréal, 2019, 23 (Spécial), pp.97-114. ⟨10.7202/1068538ar⟩. ⟨hal-02062152⟩

Share

Metrics

Record views

140