The ANC has identified priority topics on which it wishes to encourage research and is launching a call for projects on the following subjects :

• Taxes
• Accounting impacts of digital activities
• Methodology for an impact study
• Presentation of non-current items in the income statement
• Quality of accounting information and provisions
• The notion of control through standards

A call for academic projects was launched in Spring 2020. The selection committee met in July and have selected 4 projects.

SELECTED PROJECTS

• The notion of control in the accounting standards and its impact on consolidation rules – research team led by Frédéric Pourtier (in progress)
• Impact study methodology: overview of sectoral and multidisciplinary practices. Proposal of a modelling of methodological processes and development of potential input for the accounting standard-setter - research team led by Marine Portal (in progress)
• Study of the implementation of IFRS 9 in banks - research team led by Eric Paget-Blanc
• Highlighting the limitations of IFRS 9 in terms of financial information on provisions - research team led by Christophe Lejard