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- Title
Business Model and financial reporting: how has the concept been integrated into the IFRS framework?
- Authors
DISLE, Charlotte; PERIER, Stéphane; BERTRAND, Frédéric; GONTHIER-BESACIER, Nathalie; PROTIN, Philippe
- Abstract
Use of the Business Model (BM) concept in the academic and professional literature has increased substantially in recent years. The concept is addressed at different levels in the literature, and this article analyses the extent to which the IFRS framework takes into account the BM concept in its broadest sense. An in-depth study of the full corpus of IFRS texts shows that BM components are only weakly reflected in these texts. The present article also discusses potential ways in which the BM concept could be included in the IFRS framework: either through the disclosure of additional information or by adopting methods of recognition based on the entity's BM.
- Subjects
FINANCIAL statements; BUSINESS models; INTERNATIONAL Financial Reporting Standards
- Publication
Accounting Auditing Control / Comptabilité Contrôle Audit (English Edition), 2016, Vol 22, Issue 1, pI
- ISSN
1262-2788
- Publication type
Article