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La valorisation des actifs dans le cadre conceptuel de la future normalisation comptable internationale, particulièrement au regard des normes 36 et 38

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  • Yuri Biondi

Abstract

International Financial Reporting Standards (IFRS) provide intriguing and controversial issues for accounting theory. The article analyses rules for impairment test (IFRS 36) and intangibles (IFRS 38) from a theoretical viewpoint, renewing the old-fashioned distinction between static (market-based) and dynamic (process-based) accounting, that is fair value or accruals. It concludes that, concerned with non financial assets, the IASB rule for impairment is more closely related to accommodating « lower of cost or market value » than to advancing fair value revolution. Further developing the theoretical distinction, two different bases for notion of asset are discussed, either as (economic) actualization of future cash inflows or as (accrual) capitalization of actual cash outflows. As consequence, accrual accounting is contrasted both with fair value and actualization. Its informational content, indeed, may be complementary to financial market valuations, especially if equity interest calculation is provided on accrual basis.

Suggested Citation

  • Yuri Biondi, 2004. "La valorisation des actifs dans le cadre conceptuel de la future normalisation comptable internationale, particulièrement au regard des normes 36 et 38," ACCRA, Association francophone de comptabilité, vol. 10(2), pages 55-71.
    • Handle: RePEc:cai:accafc:cca_102_0055
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    Citations

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    Cited by:

    1. Vanel, Grégory, 2008. "La normalisation financière internationale face à l’émergence de nouvelles autorités épistémiques américaines," Revue de la Régulation - Capitalisme, institutions, pouvoirs, Association Recherche et Régulation, vol. 3.
    2. Yuri Biondi & Antoine Rebérioux, 2012. "The governance of intangibles: Rethinking financial reporting and the board of directors," Accounting Forum, Taylor & Francis Journals, vol. 36(4), pages 279-293, December.
    3. Biondi, Yuri, 2008. "De Charybde de la comptabilité de caisse en Scylla de la comptabilité patrimoniale," Revue de la Régulation - Capitalisme, institutions, pouvoirs, Association Recherche et Régulation, vol. 3.
    4. Samira Demaria & Frédéric Marty, 2007. "Financiarisation, Evaluation et Information Comptable : De la création de valeur aux IFRS," Post-Print halshs-00266259, HAL.

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