Abstract:
The paper will focus on current concerns about the international accounting standard IFRS 10 "Consolidated Financial Statements", raised on the one hand by practice and on the other hand by academics of theory through a narrative review of the principle.
The research will benefit not only from a review of the literature to understand what the theory has identified, but also from an anlysis of the difficulties encountered by practice to generate an empirical analysis of the challenges that have arisen. Finally, compare everything so you know which questions have been solved and which are still being worked out.
