The ANC is particularly interested in developing academic studies on the following subjects:
• Taxes
• Distributable income
• Studies on implementation of IFRS 15 and IFRS 9 standards
• Accounting impacts of digital activities
• Rate regulated activities
A call for projects was launched in Spring 2018. The selection committee met in June and have selected 4 projects.
SELECTED PROJECTS
- European study on distributable income – research team led by Anne Le Manh
- Study on implementation of IFRS 15 – research team led by Lionel Touchais (Available only in French)
- Fair Value Disclosures and Fair Value Hierarchy : literature review on the implementation of IFRS 13 and SFAS 157 par Andrei Filip, Alessandro Ghio et Anne Jeny