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ANC Research Forum

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Dec 11, 2017

On December 11, 2017, the Autorité des Normes Comptables (ANC), the French standard setter, hosted its 7th Symposium on Accounting Research. The policy papers can be downloaded from the ANC's website.

The papers are the following:

  • Elements for a European conceptual framework (cover note and proposed framework) (available in English)
  • Using proforma to predict future cash-flows: the impact of income statement (available in English and French)
  • The value relevance of IFRS earnings totals and sub-totals and non-GAAP performance measures (available in English and French (executive summary))
  • L’impact du numérique sur l’information financière: quel enjeu stratégique pour la normalisation comptable international? Le cas du langage XBRL comme «Standard Business Reporting Language» (available in English (executive summary) and French)
  • Quel impact de l’économie numérique sur la comptabilité ? l’enjeu de la reconnaissance des actifs immatériels (available in English and French)

Correction list for hyphenation

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