The ANC is particularly interested in developing academic studies on the following subjects:

•    Distinction between debt and equity
•    Studies on application of IFRS 5, IFRS 13 and IFRS 10,11,12
•    Intangibles assets
•    Equity value of investments
•    Taxes
•    Impact of digitalisation

A call for projects was launched in Spring 2017. The selection committee met in June and have selected 8 projects.

SELECTED PROJECTS

•    IFRS 17 : mutualisation level in insurance accounting by Pierre-E Thérond (available only in French)
•    Distinction between debts and equity: hybrid financings – research team led by  Pascal Barneto
•    Capital : accounting, economical and historical analysis– Jacques Richard and Alexandre Rambaud (available only in French)
•    Study on application of IFRS consolidation pack – research team led by Eric Tort and François Lantin  
•    Recognition and disclosure of intangible assets : a meta-analysis review and framework –
     Anne Jeny and Rucsandra Moldovan
•    What is the frontier between the accounting and non-accounting? What is the space
      for the non-accounting? What could be possible indicators to follow the non-accounting and how to put them in place?  -  Delphine Gibassier, Carol Adams and Tiphaine Jerôme (report 1 ; report 2)
•    Between accounting and non-accounting- research team led by Elisabeth Walliser and Géraldine Michel (available only in French)
•    The equity method- research team led by Frédéric Pourtier (available only in French)
•    Digital language : a strategic challenge for the international standard setting - research team led
     by Pierre Teller (available only in French)