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Les effets de l'adoption obligatoire des normes IFRS sur les incorporels : le cas de la France

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  • C. Ollier Bessieux

    (Département Droit, Comptabilité, Finance - Groupe sup de Co Montpellier)

  • M. Chavent

    (Institut Mathématiques de Bordeaux - UNIVERSITE BORDEAUX 1)

  • V. Kuentz

    (Institut Mathématiques de Bordeaux - UNIVERSITE BORDEAUX 1)

  • E. Walliser

    (Faculté des Sciences Economiques - Université Montpellier 1)

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    Abstract

    Cet article examine les effets de l'adoption obligatoire des IFRS sur les incorporels, dans le contexte français. Utilisant un échantillon de 83 entreprises issues du SBF 120, nous recherchons une typologie des pratiques comptables liées aux incorporels à la période de transition aux IFRS. Les résultats font ressortir trois classes d'entreprises affectées différemment par le passage aux normes internationales. La première classe est caractérisée par un changement important avec une forte augmentation du goodwill liée au retraitement d'immobilisations incorporelles comme les parts de marché. Elle permet d'illustrer la spécificité de la réglementation française. La deuxième classe se caractérise par une stabilité s'expliquant par le poids prédominant du goodwill sous référentiel français. Enfin la troisième classe ne subit pas non plus de changement compte tenu de la présence de marques en normes françaises. Le phénomène d'inertie décrit par Nobes (2006) selon lequel les traitements comptables pré-IFRS pourraient perdurer sous IFRS est vérifié.

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    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number halshs-00458968.

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    Date of creation: 2009
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    Publication status: Published - Presented, La place de la dimension européenne dans la Comptabilité Contrôle Audit, 2009, Strasbourg, France
    Handle: RePEc:hal:journl:halshs-00458968

    Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00458968/en/
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    Related research

    Keywords: Analyse typologique; Goodwill; Incorporels; IFRS; transition.;

    References

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    1. Rick Cuijpers & Willem Buijink, 2005. "Voluntary adoption of non-local GAAP in the European Union: A study of determinants and consequences," European Accounting Review, Taylor & Francis Journals, Taylor & Francis Journals, vol. 14(3), pages 487-524.
    2. Joachim Hoegh-Krohn, Nils E. & Knivsfla, Kjell Henry, 2000. "Accounting for Intangible Assets in Scandinavia, the UK, the US, and by the IASC: Challenges and a Solution," The International Journal of Accounting, Elsevier, vol. 35(2), pages 243-265, 07.
    3. Ashbaugh, Hollis, 2001. "Non-US Firms' Accounting Standard Choices," Journal of Accounting and Public Policy, Elsevier, Elsevier, vol. 20(2), pages 129-153.
    4. David Alexander & Simon Archer, 1996. "Goodwill and the difference arising on first consolidation," European Accounting Review, Taylor & Francis Journals, Taylor & Francis Journals, vol. 5(2), pages 243-269.
    5. Ding, Yuan & Hervé, Stolowy & Hope, Ole-Kristian & Jeanjean, Thomas, 2005. "Differences between domestic accounting standards and IAS: measurement, determinants and implications," Les Cahiers de Recherche 826, HEC Paris.
    6. Mary E. Barth & Wayne R. Landsman & Mark H. Lang, 2008. "International Accounting Standards and Accounting Quality," Journal of Accounting Research, Wiley Blackwell, vol. 46(3), pages 467-498, 06.
    7. Brian J. Bushee & Christian Leuz, 2003. "Economic Consequences of SEC Disclosure Regulation," Center for Financial Institutions Working Papers, Wharton School Center for Financial Institutions, University of Pennsylvania 02-24, Wharton School Center for Financial Institutions, University of Pennsylvania.
    8. Anne Cazavan-Jeny & Thomas Jeanjean, 2006. "The negative impact of R&D capitalization: A value relevance approach," European Accounting Review, Taylor & Francis Journals, Taylor & Francis Journals, vol. 15(1), pages 37-61.
    9. Geoffrey Whittington, 2005. "The adoption of International Accounting Standards in the European Union," European Accounting Review, Taylor & Francis Journals, Taylor & Francis Journals, vol. 14(1), pages 127-153.
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