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Les normes IAS/IFRS et le défi du traitement comptable du Goodwill
[IAS/ IFRS standards and the challenges in the Goodwill accounting treatment]

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  • Zine-Eddine, Yasmine

Abstract

This paper fits in the recent developments regarding the goodwill accounting regulations. The main aim here is to analyze the economic implications related to accounting practices of said goodwill and specifically the potential impact that was driven on the consolidated accounts of listed companies by their transition toward the International Financial Reporting Standards (IFRS) since January the 1st, 2005. In this framework, this paper lays emphasis on the new international accounting standard IFRS 3, which had brought new conceptual and accounting requirements in relation to the treatment of goodwill. This new reference frame aims to replace the traditional solution, which stipulates a goodwill amortization following a plan for a relatively long period. The latter is replaced by an annual evaluation that includes the goodwill impairment through a series of tests. The downstream finding is that the impact of the reform of the accounting treatment in the case of business combinations and the resulting goodwill will depend significantly on the application of IFRS 3.

Suggested Citation

  • Zine-Eddine, Yasmine, 2017. "Les normes IAS/IFRS et le défi du traitement comptable du Goodwill [IAS/ IFRS standards and the challenges in the Goodwill accounting treatment]," MPRA Paper 76403, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:76403
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    File URL: https://mpra.ub.uni-muenchen.de/76403/1/MPRA_paper_76403.pdf
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    References listed on IDEAS

    as
    1. Corinne Bessieux-Ollier & Marie Chavent & Vanessa Kuentz & Élisabeth Walliser, 2010. "L'adoption en France des normes IFRS relatives aux incorporels : bouleversement des pratiques ou inertie ?," Post-Print halshs-00526410, HAL.
    2. Corinne Bessieux-Ollier & Élisabeth Walliser, 2007. "La transition et le bilan de la première application en France des normes IFRS : le cas des incorporels," ACCRA, Association francophone de comptabilité, vol. 13(3), pages 219-245.
    3. Marchal, S. & Boukari, M. & Cayssials, J-L., 2007. "L’impact des normes IFRS sur les données comptables des groupes français cotés," Bulletin de la Banque de France, Banque de France, issue 163, pages 27-42.
    4. Charlotte Disle & Rémi Janin, 2007. "La norme IFRS 3 a-t-elle amélioré le contenu informatif du goodwill ?. Étude des amortissements et des dépréciations du goodwill des groupes du SBF 250 sur la période 2001-2005," ACCRA, Association francophone de comptabilité, vol. 13(3), pages 247-267.
    5. Jean-François Casta, 2003. "La comptabilité en « juste valeur » permet-elle une meilleure représentation de l’entreprise ?," Revue d'Économie Financière, Programme National Persée, vol. 71(2), pages 17-31.
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    7. Corinne Bessieux Ollier & Marie Chavent & Vanessa Kuentz & Élisabeth Walliser, 2010. "L'adoption en France des normes IFRS relatives aux incorporels : bouleversement des pratiques ou inertie ?," Post-Print hal-02595142, HAL.
    8. Charlotte Disle & Rémi Janin, 2007. "La norme IFRS 3 a-t-elle amélioré le contenu informatif du goodwill ?. Étude des amortissements et des dépréciations du goodwill des groupes du SBF 250 sur la période 2001-2005," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 13(3), pages 247-267.
    9. Astolfi, Pierre, 2012. "Contribution à l’étude de l’utilité des normes comptables pour les investisseurs : application à l’identification des actifs incorporels dans le cas des regroupements d’entreprises," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/10458 edited by Ramond, Olivier.
    10. C. Disle & R. Janin, 2007. "La norme IFRS 3 a-t-elle amélioré le contenu informatif du goodwill," Post-Print halshs-00325898, HAL.
    11. Éric Tort, 2007. "La contingence de la politique comptable des sociétés cotées : le cas de la transition aux normes IFRS," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 13(3), pages 171-194.
    12. Éric Tort, 2007. "La contingence de la politique comptable des sociétés cotées : le cas de la transition aux normes IFRS," ACCRA, Association francophone de comptabilité, vol. 13(3), pages 171-194.
    13. Charlotte Disle & Rémi Janin, 2015. "La qualité de la communication financière sur le goodwill en IFRS. Pratiques et déterminants du reporting des sociétés du SBF 120 en 2010-2011," Revue française de gestion, Lavoisier, vol. 0(4), pages 113-131.
    14. 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.
    15. Corinne Bessieux Ollier & Marie Chavent & Vanessa Kuentz & Élisabeth Walliser, 2010. "L’adoption en France des normes IFRS relatives aux incorporels. Bouleversement des pratiques ou inertie ?," Post-Print hal-02052728, HAL.
    16. Corinne Bessieux-Ollier & Marie Chavent & Vanessa Kuentz & Élisabeth Walliser, 2010. "L'adoption en France des normes IFRS relatives aux incorporels. Bouleversement des pratiques ou inertie ?," Revue française de gestion, Lavoisier, vol. 0(8), pages 93-110.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Goodwill; IFRS 3; IAS 36; IAS 38; business combination; intangible assets; transition; impairment test.;
    All these keywords.

    JEL classification:

    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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