10th Symposium on Accounting Research

The current health crisis forced us to hold the 10th Symposium on accounting research in digital format

«Accounting and crises»
Mondday December 14, 2020 from 9 am to 6 pm

This symposium on accounting research gathered together academics, international standard setting representatives, finance and accounting directors, chartered accountants and external auditors around series of round tables on the robustness and resilience of accounting standards in times of crisis. In particular, debates concentrated on how the crisis can be taken into account in the financial statements and its possible presentation, the managing uncertainty in accounting measurements, the availability of resources and access to financing, the going concern and/or questioning the business model. A day rich in debates for an overview of the current challenges faced by our society.

Detailed programme 

Exclusively in digital format

ANC thanks the Académie des Sciences et Techniques Comptables et Financières for the Webinar




Program and Speakers  (in progress) 

Detailed presentation of the day
 
Materials (in progress)


Research papers presented during the roundtables

1. Disclosure Transparency and Disagreement Among Economic Agents: The Case of Goodwill Impairment by Anne Jeny 

2. The Distinction between Debt and Equity by Pascal Barneto   

3. Materiality assessment: contribution to single or double materiality debate by Delphine Gibassier