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

Listed author(s):
  • C. Ollier Bessieux

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

  • M. Chavent

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

  • V. Kuentz

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

  • E. Walliser

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

Registered author(s):

    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.

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    Paper provided by HAL in its series Post-Print with number halshs-00458968.

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    Date of creation: 27 May 2009
    Publication status: Published in La place de la dimension européenne dans la Comptabilité Contrôle Audit, May 2009, Strasbourg, France. pp.CD ROM, 2009
    Handle: RePEc:hal:journl:halshs-00458968
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    1. Rick Cuijpers & Willem Buijink, 2005. "Voluntary adoption of non-local GAAP in the European Union: A study of determinants and consequences," European Accounting Review, Taylor & Francis Journals, vol. 14(3), pages 487-524.
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    5. Ashbaugh, Hollis, 2001. "Non-US Firms' Accounting Standard Choices," Journal of Accounting and Public Policy, Elsevier, vol. 20(2), pages 129-153.
    6. Brian J. Bushee & Christian Leuz, 2003. "Economic Consequences of SEC Disclosure Regulation," Center for Financial Institutions Working Papers 02-24, Wharton School Center for Financial Institutions, University of Pennsylvania.
    7. Thomas Jeanjean & Anne Cazavan-Jeny, 2006. "The negative impact of R&D capitalization: a valuerelevance approach," Post-Print halshs-00009851, HAL.
    8. Geoffrey Whittington, 2005. "The adoption of International Accounting Standards in the European Union," European Accounting Review, Taylor & Francis Journals, vol. 14(1), pages 127-153.
    9. David Alexander & Simon Archer, 1996. "Goodwill and the difference arising on first consolidation," European Accounting Review, Taylor & Francis Journals, vol. 5(2), pages 243-269.
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