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IFRS 3 et reconnaissance des actifs incorporels : l'inertie des émetteurs en question

Author

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  • Pierre Astolfi

    () (LEG - Laboratoire d'Economie et de Gestion - UB - Université de Bourgogne - CNRS - Centre National de la Recherche Scientifique)

Abstract

En matière de regroupement d'entreprises, et en vue d'adapter les états financiers aux évolutions de l'environnement économique, la position adoptée par le normalisateur IFRS consiste à faciliter la reconnaissance des actifs incorporels séparément du goodwill dans les sociétés cotées (position défendue par les normes IFRS 3 et IFRS 3 révisée). Cette orientation est contestée par un certain courant de littérature, et démentie par l'analyse des résultats d'une étude exploratoire originale portant sur le CAC 40. L'inertie des sociétés cotées ainsi mise en œuvre peut s'expliquer, notamment, par la tendance des normes à ne pas suffisamment tenir compte de la capacité cognitive limitée des émetteurs, ainsi que par le poids prépondérant accordé au critère de pertinence au détriment de la nécessaire fiabilité des états financiers.

Suggested Citation

  • Pierre Astolfi, 2010. "IFRS 3 et reconnaissance des actifs incorporels : l'inertie des émetteurs en question," Post-Print halshs-00525774, HAL.
  • Handle: RePEc:hal:journl:halshs-00525774 Note: View the original document on HAL open archive server: https://halshs.archives-ouvertes.fr/halshs-00525774
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    References listed on IDEAS

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