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Enjeux et pratiques de l’IFRS 3 et IAS 36 - Etude de la communication financière du goodwill des sociétés françaises : impact des politiques de dépréciation

Author

Listed:
  • Charlotte Disle

    (CERAG - Centre d'études et de recherches appliquées à la gestion - UGA [2016-2019] - Université Grenoble Alpes [2016-2019])

  • Rémi Janin

    (CERAG - Centre d'études et de recherches appliquées à la gestion - UGA [2016-2019] - Université Grenoble Alpes [2016-2019])

Abstract

De par la situation économique durant la période 2009-2013, les sociétés françaises du SBF 120 sont contraintes pour la plupart de déprécier leur écart d'acquisition. Cependant, les sociétés, qui constatent régulièrement des pertes de valeur, adoptent un reporting de qualité à l'inverse des sociétés qui enregistrent brutalement une forte dépréciation du goodwill sur un ou deux exercices.

Suggested Citation

  • Charlotte Disle & Rémi Janin, 2017. "Enjeux et pratiques de l’IFRS 3 et IAS 36 - Etude de la communication financière du goodwill des sociétés françaises : impact des politiques de dépréciation," Post-Print hal-01985651, HAL.
    • Handle: RePEc:hal:journl:hal-01985651
    DOI: 10.3917/mav.092.0153
    as

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