Mesures de la performance et les autres éléments du résultat global (OCI) : état de l’art

Authore(s) : Philippe Touron || Université de ToursVALLOREM

Volume : (3), Issue : 211, January - 2019

Abstract : This paper is a survey about comprehensive income and other comprehensive income. The paper identifies areas of research. Are the components added to net income to achieve comprehensive income truly useful and if so, for who? What are the most potentially useful areas for research? It consists of two parts: firstly, we provide a literature review around the subject “comprehensive income”, and secondly we provide a review for each component of other comprehensive income. ce projet d’article est une revue de littérature sur le résultat global et ses composantes. Ce papier identifie des thématiques de recherche dans un contexte européen. Les composantes ajoutées au résultat net pour former le résultat global sont-elles utiles et pour qui ? Quels sont les champs de recherche potentiellement utiles ? Le papier est organisé en deux parties : d’abord, nous effectuons une revue de littérature sur le thème du résultat global, et ensuite nous réalisons une revue pour chaque composante du résultat global.

Article: Download PDF Journal DOI : 2364/2018

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Article No : 10033

Number of Downloads : 100

References :

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