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Les effets de l'adoption obligatoire des normes IFRS sur les incorporels : le cas de la France

Author

Listed:
  • C. Ollier Bessieux

    (Département Droit, Comptabilité, Finance - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School)

  • Marie Chavent

    (IMB - Institut de Mathématiques de Bordeaux - Université Bordeaux Segalen - Bordeaux 2 - UB - Université Sciences et Technologies - Bordeaux 1 - UB - Université de Bordeaux - Bordeaux INP - Institut Polytechnique de Bordeaux - CNRS - Centre National de la Recherche Scientifique)

  • V. Kuentz

    (IMB - Institut de Mathématiques de Bordeaux - Université Bordeaux Segalen - Bordeaux 2 - UB - Université Sciences et Technologies - Bordeaux 1 - UB - Université de Bordeaux - Bordeaux INP - Institut Polytechnique de Bordeaux - CNRS - Centre National de la Recherche Scientifique)

  • E. Walliser

    (Faculté des Sciences Economiques - UM1 - Université Montpellier 1)

Abstract

Cet article examine les effets de l'adoption obligatoire des IFRS sur les incorporels, dans le contexte français. Utilisant un échantillon de 83 entreprises issues du SBF 120, nous recherchons une typologie des pratiques comptables liées aux incorporels à la période de transition aux IFRS. Les résultats font ressortir trois classes d'entreprises affectées différemment par le passage aux normes internationales. La première classe est caractérisée par un changement important avec une forte augmentation du goodwill liée au retraitement d'immobilisations incorporelles comme les parts de marché. Elle permet d'illustrer la spécificité de la réglementation française. La deuxième classe se caractérise par une stabilité s'expliquant par le poids prédominant du goodwill sous référentiel français. Enfin la troisième classe ne subit pas non plus de changement compte tenu de la présence de marques en normes françaises. Le phénomène d'inertie décrit par Nobes (2006) selon lequel les traitements comptables pré-IFRS pourraient perdurer sous IFRS est vérifié.

Suggested Citation

  • C. Ollier Bessieux & Marie Chavent & V. Kuentz & E. Walliser, 2009. "Les effets de l'adoption obligatoire des normes IFRS sur les incorporels : le cas de la France," Post-Print halshs-00458968, HAL.
    • Handle: RePEc:hal:journl:halshs-00458968
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00458968
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