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The mandatory adoption of IFRS on intangibles: upheaval or inertia? The case of France

Author

Listed:
  • Corinne Bessieux Ollier

    (MRM - Montpellier Research in Management - UM1 - Université Montpellier 1 - UPVM - Université Paul-Valéry - Montpellier 3 - UM2 - Université Montpellier 2 - Sciences et Techniques - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School)

  • Marie Chavent

    (IMB - Institut de Mathématiques de Bordeaux - Université Bordeaux Segalen - Bordeaux 2 - UB - Université Sciences et Technologies - Bordeaux 1 - UB - Université de Bordeaux - Bordeaux INP - Institut Polytechnique de Bordeaux - CNRS - Centre National de la Recherche Scientifique)

  • Vanessa Kuentz

    (CEMAGREF - Centre national du machinisme agricole, du génie rural, des eaux et forêts)

  • Élisabeth Walliser

    (MRM - Montpellier Research in Management - UM1 - Université Montpellier 1 - UPVM - Université Paul-Valéry - Montpellier 3 - UM2 - Université Montpellier 2 - Sciences et Techniques - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School)

Abstract

No abstract is available for this item.

Suggested Citation

  • Corinne Bessieux Ollier & Marie Chavent & Vanessa Kuentz & Élisabeth Walliser, 2012. "The mandatory adoption of IFRS on intangibles: upheaval or inertia? The case of France," Post-Print hal-02051195, HAL.
    • Handle: RePEc:hal:journl:hal-02051195
    DOI: 10.1504/IJAAPE.2012.043967
    as

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    Keywords

    France; mandatory adoption of IFRS;

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