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Une étude exploratoire des règles et pratiques françaises et internationales en matière de traitement comptable des actifs incorporels

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  • Farjaudon, Anne-Laure
  • Fabre, Karine
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    Abstract

    Cette communication cherche à étudier l’impact de l’introduction des normes IFRS sur le traitement comptable des actifs incorporels, dont le poids ne cesse de croître au sein des états financiers. Une étude théorique et empirique compare le traitement comptable des actifs incorporels selon les normes françaises et internationales. Les résultats, issus de l’analyse des rapports annuels de l’année 2004 des entreprises du CAC40, montrent que cinq configurations se dessinent, dont deux regroupent 83% des entreprises. Pour la majorité d’entre elles, l’application des nouvelles normes ne génère aucun changement, ce qui va à l’encontre des conclusions de l’étude théorique. L’autre tendance significative rassemble les entreprises enregistrant une augmentation de l’écart d’acquisition au détriment des autres actifs incorporels, ce qui semble contraire aux objectifs visés par l’IASB.

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    File URL: http://basepub.dauphine.fr/xmlui/bitstream/123456789/1900/2/fabre-farjaudonetudeexploratoire.pdf
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    Paper provided by Université Paris-Dauphine in its series Open Access publications from Université Paris-Dauphine with number urn:hdl:123456789/1900.

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    Length: 23
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    Handle: RePEc:ner:dauphi:urn:hdl:123456789/1900

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    Related research

    Keywords: Actifs incorporels; Ecart d'acquisition; Normes françaises et IFRS; Etude comparative; Accounting standards;

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