The impact of date of recognition on the consolidated accounts: from reliability to relevance

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Auteurs
Date

2008

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Type de document
Périmètre
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Source

HALSHS : archive ouverte en Sciences de l’Homme et de la Société - notices sans texte intégral

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Archives ouvertes

Organisation

Centre pour la communication scientifique directe

Mots-clés En

obligating event reliability relevance accounting information social security funds.

Sujets proches En Fr

Insurance, State and compulsory Social insurance Insurance, Social Relevancy Pertinence Funds Funding comptabilité

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Sandrine Boulerne et al., « The impact of date of recognition on the consolidated accounts: from reliability to relevance », HALSHS : archive ouverte en Sciences de l’Homme et de la Société - notices sans texte intégral, ID : 10670/1.d00352...

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Résumé En

This chapter aims to study the impact of choice of obligating event on the relevance of financial information, particularly information on consolidated accounts of the social security funds. A theoretical and pragmatical approach of obligating events lead to the adoption of two notions: “primary obligating event” and “secondary obligating event”. The choice between these obligating events doesn’t go against the principles of accrual accounting. Numerical simulations realised from 2003 to 2005, on consolidated accounts of social security funds, demonstrate that the “secondary obligating event” eliminate period-end accrual, essentially estimated, and provide relevant accounting data.

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