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Le test de perte de valeur avec l’IAS 36 : difficultés et risques


  • Gaëlle Lenormand

    (CREM - Centre de recherche en économie et management - UNICAEN - Université de Caen Normandie - NU - Normandie Université - UR1 - Université de Rennes 1 - UNIV-RENNES - Université de Rennes - CNRS - Centre National de la Recherche Scientifique)

  • Lionel Touchais

    () (CEROS - Centre d'Etudes et de Recherches sur les Organisations et la Stratégie - UPN - Université Paris Nanterre)


This article studies the impairment tests required in IAS 36. In the 2012 financial statements, they increase a lot with the bad economic situation and the lack of economic perspectives. We analyze the difficulties to realize IAS 36 (high technicality, forecasts, hypothesis and importance of judgment). The subjectivity and the uncertainty of the impairment test are important. The case study on the PSA group confirms the difficulties and the subjectivity of impairment tests. It also shows that the amounts are strongly dependent of the hypothesis.

Suggested Citation

  • Gaëlle Lenormand & Lionel Touchais, 2014. "Le test de perte de valeur avec l’IAS 36 : difficultés et risques," Post-Print hal-01737388, HAL.
  • Handle: RePEc:hal:journl:hal-01737388
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    References listed on IDEAS

    1. repec:bla:joares:v:34:y:1996:i::p:157-169 is not listed on IDEAS
    2. repec:dau:papers:123456789/10869 is not listed on IDEAS
    3. Gaëlle Lenormand & Lionel Touchais, 2009. "Les IFRS améliorent-elles la qualité de l'information financière ? Approche par la value relevance," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 15(2), pages 145-163.
    4. Christian Petersen & Thomas Plenborg, 2010. "How Do Firms Implement Impairment Tests of Goodwill?," Abacus, Accounting Foundation, University of Sydney, vol. 46(4), pages 419-446, December.
    5. Gaëlle Lenormand & Lionel Touchais, 2009. "Les IFRS améliorent-elles la qualité de l'information financière ? Approche par la value relevance," Post-Print halshs-00473495, HAL.
    6. repec:bla:joares:v:34:y:1996:i::p:117-134 is not listed on IDEAS
    7. repec:bla:joares:v:34:y:1996:i::p:135-155 is not listed on IDEAS
    8. Luc Paugam & Olivier Ramond & Bruno Husson & Henri Philippe & Jean-François Casta, 2013. "Risque d'estimation, coût du capital et communication des tests de dépréciation," Post-Print hal-01637695, HAL.
    9. Zhang, Ran & Lu, Zhengfei & Ye, Kangtao, 2010. "How do firms react to the prohibition of long-lived asset impairment reversals? Evidence from China," Journal of Accounting and Public Policy, Elsevier, vol. 29(5), pages 424-438, September.
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    Impairment loss; IAS 36;


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