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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

    (INRIA Bordeaux - Sud-Ouest - CQFD - INRIA - Université Sciences et Technologies - Bordeaux I - Université Victor Segalen - Bordeaux II - CNRS : UMR5251)

  • Vanessa Kuentz

    (CEMAGREF - CEMAGREF - CEMAGREF)

  • Elisabeth Walliser

    ()

    (Montpellier Recherche Management - Université Montpellier I)

Registered author(s):

    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.

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    Paper provided by HAL in its series Post-Print with number halshs-00526410.

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    Date of creation: 18 Jun 2010
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    Publication status: Published - Presented, Capital immatériel : état des lieux et perspectives, 2010, France
    Handle: RePEc:hal:journl:halshs-00526410
    Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00526410/en/
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