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Ecart D'Acquisition Et Normes Ias/Ifrs Une Etude Empirique Des Pratiques Des Entreprises Francaises

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Author Info

  • Karine Fabre

    (DRM - Dauphine Recherches en Management - CNRS : UMR7088 - Université Paris Dauphine - Paris IX)

  • Anne-Laure Farjaudon

    ()
    (DRM - Dauphine Recherches en Management - CNRS : UMR7088 - Université Paris Dauphine - Paris IX)

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    Abstract

    Cet article tente de dresser un état des lieux du traitement comptable de l'écart d'acquisition à la veille de l'application des nouvelles normes internationales en se basant sur l'analyse des rapports annuels de 33 entreprises françaises cotées sur le CAC 40. Malgré une grande hétérogénéité dans le traitement comptable actuel de l'écart d'acquisition, les résultats obtenus ont permis de dresser une typologie. Ils soulignent également les difficultés introduites par les nouvelles normes : - des difficultés internes liées à la reconnaissance et au suivi des actifs incorporels, à la définition d'une Unité Génératrice de Trésorerie ou encore à la détermination de la valeur recouvrable de l'écart d'acquisition et du taux d'actualisation correspondant - des difficultés externes liées aux nouvelles exigences en matière de publication d'informations comptables et financières relatives à cet actif.

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    File URL: http://halshs.archives-ouvertes.fr/docs/00/58/11/93/PDF/43.pdf
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    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number halshs-00581193.

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    Date of creation: May 2005
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    Publication status: Published - Presented, Comptabilité et Connaissances, 2005, France
    Handle: RePEc:hal:journl:halshs-00581193

    Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00581193/en/
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    Related research

    Keywords: Ecart d'acquisition; normes IAS 36; 38 et IFRS 3; actifs incorporels; test de dépréciation;

    References

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    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
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    1. Anne Cazavan-Jeny, 2003. "Le Ratio Market-To-Book Et La Reconnaissance Des Immateriels - Une Etude Du Marche Français," Post-Print, HAL halshs-00582744, HAL.
    2. Elisabeth Walliser, 2001. "La mesure comptable des marques," Post-Print, HAL hal-00484035, HAL.
    3. 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.
    4. Jean-François Casta, 2009. "Théorie positive de la comptabilité," Post-Print, HAL halshs-00679544, HAL.
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