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L'adoption en France des normes IFRS relatives aux incorporels : bouleversement des pratiques ou inertie ?


  • Corinne Bessieux-Ollier

    (CEROM - Centre d'Etudes et de Recherche sur les Organisations et le Management - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School)

  • Marie Chavent

    () (CQFD - Quality control and dynamic reliability - IMB - Institut de Mathématiques de Bordeaux - Université Bordeaux Segalen - Bordeaux 2 - Université Sciences et Technologies - Bordeaux 1 - UB - Université de Bordeaux - Bordeaux INP - Institut Polytechnique de Bordeaux - CNRS - Centre National de la Recherche Scientifique - Inria Bordeaux - Sud-Ouest - Inria - Institut National de Recherche en Informatique et en Automatique)

  • Vanessa Kuentz


  • Elisabeth Walliser

    () (MRM - Montpellier Research in Management - UM1 - Université Montpellier 1 - UM3 - Université Paul-Valéry - Montpellier 3 - UM2 - Université Montpellier 2 - Sciences et Techniques - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School - UM - Université de Montpellier)


Cet article examine l'adoption obligatoire en France des normes IFRS relatives aux incorporels. Une typologie des pratiques comptables liées aux incorporels à la période de transition aux normes IFRS est recherchée. 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. Les deuxième et troisième classes se caractérisent par une stabilité. Le phénomène d'inertie (Nobes, 2006) selon lequel les traitements comptables pré-IFRS pourraient perdurer sous normes IFRS est vérifié.

Suggested Citation

  • Corinne Bessieux-Ollier & Marie Chavent & Vanessa Kuentz & Elisabeth Walliser, 2010. "L'adoption en France des normes IFRS relatives aux incorporels : bouleversement des pratiques ou inertie ?," Post-Print halshs-00526410, HAL.
  • Handle: RePEc:hal:journl:halshs-00526410
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    References listed on IDEAS

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    Cited by:

    1. Zine-Eddine, Yasmine, 2017. "Les normes IAS/IFRS et le défi du traitement comptable du Goodwill
      [IAS/ IFRS standards and the challenges in the Goodwill accounting treatment]
      ," MPRA Paper 76403, University Library of Munich, Germany.


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