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La problématique du goodwill. Quelles évolutions et pour quels résultats ?

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  • Lionel Touchais

    (UR - Université de Rennes, CREM - Centre de recherche en économie et management - UNICAEN - Université de Caen Normandie - NU - Normandie Université - UR - Université de Rennes - CNRS - Centre National de la Recherche Scientifique)

Abstract

Face aux évolutions récentes du traitement du goodwill, cet article analyse les différents positionnements adoptés par les normalisateurs au regard des résultats obtenus par différents travaux de recherche. Les principales nouveautés apportées par la version révisée de l'IFRS 3 et, accessoirement, de l'IAS 27 sont également présentées et étudiées.

Suggested Citation

  • Lionel Touchais, 2008. "La problématique du goodwill. Quelles évolutions et pour quels résultats ?," Post-Print hal-03125504, HAL.
    • Handle: RePEc:hal:journl:hal-03125504
    Note: View the original document on HAL open archive server: https://hal.science/hal-03125504
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    References listed on IDEAS

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    9. Gaëlle Lenormand & Lionel Touchais, 2008. "La pertinence des actifs incorporels avec les IFRS," Revue Finance Contrôle Stratégie, revues.org, vol. 11(2), pages 173-201, June.
    10. Bernard Martory & Françoise Verdier, 2000. "Comment traiter le goodwill? Pratique d'une théorie, théorie d'une pratique," ACCRA, Association francophone de comptabilité, vol. 6(2), pages 175-193.
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