Laurent DIDELOT

Laurent DIDELOT serves as an Expert Professor in the Finance, Accounting, Law Department at Burgundy School of Business (BSB), where he focuses on the intersection of accounting, finance, and taxation. His academic work spans theoretical research and practical applications in financial reporting standards, particularly examining the relationship between accounting practices and tax regulations.

Professor DIDELOT's research interests primarily center on accounting standards, with significant emphasis on the relationship between financial accounting and tax accounting. His work explores the integration of International Financial Reporting Standards (IFRS) within the French accounting framework, examining how corporate governance and corporate social responsibility intersect with financial reporting practices. His research consistently addresses the practical implications of accounting standards on corporate taxation and financial statement preparation.

Analysis of his recent publications reveals a consistent focus on the divergences between accounting and tax regulations, particularly in areas such as securities portfolios, vehicle accounting, insurance premiums, and investment strategies. His work demonstrates a methodological approach that bridges theoretical accounting frameworks with practical tax compliance requirements, often proposing integrated solutions to complex accounting-taxation discrepancies. The publications show a progression from foundational work on IFRS implementation to more specialized applications in specific asset classes and corporate scenarios.

Professor DIDELOT has authored numerous educational materials, including the widely used 'Comptabilité approfondie' series for DCG (Diplôme de Comptabilité et de Gestion) students, which has gone through multiple editions since 2007. His publications appear regularly in the Revue Française de Comptabilité and other professional journals, reflecting his standing in the French accounting academic community.

As an educator, Professor DIDELOT has made significant contributions to accounting pedagogy through his textbooks and teaching materials. His research on the integration of accounting and tax systems has influenced both academic discourse and professional practice in France. His current work continues to explore innovative approaches to connecting financial reporting with tax determination through accounting entries, representing a significant contribution to the field.