Financial Reporting in Firms / Camille LEROY / 2018

Titre : Financial Reporting in Firms : The difficulties raised by the implementation of International Financial Reporting Standards (IFRS) for firms with subsidiaries using domestic accounting standards at their level Type de document : Mémoire Auteurs : Camille LEROY Année de publication : 2018 Importance : 30 p. Note générale : Pour accéder aux fichiers PDF, merci de vous identifier sur le catalogue avec votre compte Office 365 via le bouton CONNEXION en haut de page. Langues : Anglais (eng) Mots-clés : Management INFORMATION FINANCIERE ; NORME COMPTABLE ; FILIALE ; ENTREPRISE MULTINATIONALE Résumé : In this academic research paper, the issues met by multinational corporations with subsidiaries in different countries when implementing a new accounting set of standards, International Financial Reporting Standards, are examined. The research tends to describe all problems related to accounting changes faced by international firms following the introduction of International Financial Reporting Standards in many countries. The impact of IFRS is growing fast. On one hand, many studies have addressed the benefit part of harmonization of accounting standards. On the other hand, a great deal of studies has argued against the proponents’ claimed advantages of IFRS. This paper tends to adopt a new approach to the question, with a specific focus on the company’s point of view, and more specifically on the financial statements preparers’ point of view. The aim is to provide an insight on what are the main difficulties faced by the firm from organizational issues to more technical issues to prepare such financial statements at group-level as well as at subsidiary-level. Note de contenu : Bibliogr. p. 28. Annexes (1 p.) Programme : PGE-Rouen Spécialisation : Pilotage de la performance et Conseil Permalink : https://cataloguelibrary.neoma-bs.fr/index.php?lvl=notice_display&id=485323