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Le traitement comptable des intangibles, ses conséquences et les solutions envisagées

Author

Listed:
  • Daniel Zéghal

    () (CGA - Centre de Recherche en Comptabilité - Université d'Ottawa)

  • Anis Maaloul

    () (CGA - Centre de Recherche en Comptabilité - Université d'Ottawa)

Abstract

Dans la nouvelle économie, les actifs intangibles sont devenus les principaux créateurs de la valeur par l'entreprise. Cependant, l'évaluation de ces actifs dans le cadre de la comptabilité soulève plusieurs problèmes liés à leur identification, mesure et contrôle. Selon les normes comptables en vigueur, la plupart des investissements intangibles sont passés immédiatement en charges lorsqu'ils sont encourus. La relative méconnaissance comptable des intangibles comme actifs bilanciels a conduit plusieurs chercheurs à s'interroger sur les conséquences de ce traitement comptable inadéquat sur 1) la pertinence de l'information comptable, 2) l'allocation des ressources sur le marché financier, 3) la croissance des investissements intangibles, et 4) leurs financements. L'objectif principal de notre article est donc de procéder à une revue critique de ces études antérieures tout en fournissant les arguments nécessaires pour avancer dans ce domaine de recherche. En effet, nos arguments semblent appuyer, à travers les récentes études sur le sujet, le rôle et les avantages de la divulgation volontaire d'informations relatives aux intangibles en tant que solution pour atténuer les conséquences négatives résultant de leur traitement comptable inadéquat.

Suggested Citation

  • Daniel Zéghal & Anis Maaloul, 2010. "Le traitement comptable des intangibles, ses conséquences et les solutions envisagées," Post-Print halshs-00525802, HAL.
  • Handle: RePEc:hal:journl:halshs-00525802 Note: View the original document on HAL open archive server: https://halshs.archives-ouvertes.fr/halshs-00525802
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    References listed on IDEAS

    as
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