ANC Research Forum - Live broadcast and papers
11 Dec 2017
The Autorité des Normes Comptables (ANC), the French standard setter, will host its 7th Symposium on Accounting Research today. The event will be broadcast live and the policy papers can be downloded from the ANC website.
The papers are the following (for the presentation times please see the programme of the event):
- 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)
The live broadcast of the event can be accessed here from 9:00 Paris time.
