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L'adoption en France des normes IFRS relatives aux incorporels : bouleversement des pratiques ou inertie ?

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Author Info

  • Corinne Bessieux-Ollier

    (CEROM - Centre d'Etudes et de Recherche sur les Organisations et le Management - Groupe Sup de Co Montpellier (GSCM-Montpellier Business School))

  • Marie Chavent

    (INRIA Bordeaux - Sud-Ouest - CQFD - INRIA - Université Sciences et Technologies - Bordeaux I - Université Victor Segalen - Bordeaux II - CNRS : UMR5251)

  • Vanessa Kuentz

    (CEMAGREF - CEMAGREF - CEMAGREF)

  • Elisabeth Walliser

    ()
    (Montpellier Recherche Management - Université Montpellier I)

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    Abstract

    Cet article examine l'adoption obligatoire en France des normes IFRS relatives aux incorporels. Une typologie des pratiques comptables liées aux incorporels à la période de transition aux normes IFRS est recherchée. 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. Les deuxième et troisième classes se caractérisent par une stabilité. Le phénomène d'inertie (Nobes, 2006) selon lequel les traitements comptables pré-IFRS pourraient perdurer sous normes IFRS est vérifié.

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    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number halshs-00526410.

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    Date of creation: 18 Jun 2010
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    Publication status: Published - Presented, Capital immatériel : état des lieux et perspectives, 2010, France
    Handle: RePEc:hal:journl:halshs-00526410

    Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00526410/en/
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    Related research

    Keywords: Capital immatériel ; Analyse typologique ; DIV ; Goodwill ; Incorporels ; IFRS ; Transition;

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    1. DING, Yuan & STOLOWY, Hervé & FU, Linghui & WANG, Huiwen, 2004. "Disclosure and determinants studies : an extension using the divisive clustering method (DIV)," Les Cahiers de Recherche 798, HEC Paris.
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    8. Stephen Powell, 2003. "Accounting for intangible assets: current requirements, key players and future directions," European Accounting Review, Taylor & Francis Journals, vol. 12(4), pages 797-811.
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