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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

Author

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  • Charlotte Disle
  • Rémi Janin

Abstract

This study aims at investigating the effect of goodwill accounting on the usefullness of earnings data as an indicator of share value for a large sample of french listed companies over the 2001-05 period. This issue is of special interest because, since the first January 2005, the IASB issued the IFRS N? 3 which modifies the method of accounting for goodwill from systematic amortization of goodwill to an approach that requires annual testing for impairment. Our results suggest that the goodwill impairment is not a best appropriate accounting treatment than amortization for conveying information about firm value.

Suggested Citation

  • 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.
  • Handle: RePEc:cai:accafc:cca_133_0247
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    Cited by:

    1. 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.

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