Essec\Faculty\Model\Contribution {#2216
  #_index: "academ_contributions"
  #_id: "8895"
  #_source: array:26 [
    "id" => "8895"
    "slug" => "joint-venture-mue-comptable-en-vue"
    "yearMonth" => "2012-11"
    "year" => "2012"
    "title" => "Joint-venture : mue comptable en vue"
    "description" => "DICK, W. (2012). Joint-venture : mue comptable en vue. <i>Les Echos</i>, pp. 25."
    "authors" => array:1 [
      0 => array:3 [
        "name" => "DICK Wolfgang"
        "bid" => "B00000158"
        "slug" => "dick-wolfgang"
      ]
    ]
    "ouvrage" => ""
    "keywords" => array:3 [
      0 => "Consolidation"
      1 => "Entités contrôlées conjointement"
      2 => "IFRS"
    ]
    "updatedAt" => "2020-12-17 18:37:46"
    "publicationUrl" => null
    "publicationInfo" => array:3 [
      "pages" => "25"
      "volume" => null
      "number" => null
    ]
    "type" => array:2 [
      "fr" => "Articles ou vidéos de vulgarisation"
      "en" => "Press article, video or other popular media"
    ]
    "support_type" => array:2 [
      "fr" => "Presse"
      "en" => "Press"
    ]
    "countries" => array:2 [
      "fr" => null
      "en" => null
    ]
    "abstract" => array:2 [
      "fr" => "Le traitement comptable des entités contrôlées conjointement (joint ventures) fera l'objet d'une révision selon une nouvelle norme IFRS. En théorie, le choix entre l'intégration proportionnelle et la mise en équivalence disparaît au profit de la seule mise en équivalence. L'article apporte une analyse critique du nouveau dispositif notamment en ce qui concerne l'objectif d'une meilleure comparabilité qui risque ne pas être atteint."
      "en" => "Accounting treatment of joint ventures under IFRS will be subject to a new standard. Proportionate consolidation will be abandoned and only equity will be allowed, in order to improve comparability. This article analyses the new standard and highlights the fact that although elements of proportionate consolidation exist, harmonization might not be entirely reached."
    ]
    "authors_fields" => array:2 [
      "fr" => "Comptabilité et Contrôle de Gestion"
      "en" => "Accounting and Management Control "
    ]
    "indexedAt" => "2024-12-22T11:21:42.000Z"
    "docTitle" => "Joint-venture : mue comptable en vue"
    "docSurtitle" => "Press article, video or other popular media"
    "authorNames" => "<a href="/cv/dick-wolfgang">DICK Wolfgang</a>"
    "docDescription" => "<span class="document-property-authors">DICK Wolfgang</span><br><span class="document-property-authors_fields">Accounting and Management Control </span> | <span class="document-property-year">2012</span>"
    "keywordList" => "<a href="#">Consolidation</a>, <a href="#">Entités contrôlées conjointement</a>, <a href="#">IFRS</a>"
    "docPreview" => "<b>Joint-venture : mue comptable en vue</b><br><span>2012-11 | Press article, video or other popular media </span>"
    "docType" => "research"
    "publicationLink" => "<a href="#" target="_blank">Joint-venture : mue comptable en vue</a>"
  ]
  +lang: "en"
  +"_type": "_doc"
  +"_score": 9.10535
  +"parent": null
}