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Ecart D'Acquisition Et Normes Ias/Ifrs Une Etude Empirique Des Pratiques Des Entreprises Francaises

Author

Listed:
  • Karine Fabre

    (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique)

  • Anne-Laure Farjaudon

    (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique)

Abstract

Cet article tente de dresser un état des lieux du traitement comptable de l'écart d'acquisition à la veille de l'application des nouvelles normes internationales en se basant sur l'analyse des rapports annuels de 33 entreprises françaises cotées sur le CAC 40. Malgré une grande hétérogénéité dans le traitement comptable actuel de l'écart d'acquisition, les résultats obtenus ont permis de dresser une typologie. Ils soulignent également les difficultés introduites par les nouvelles normes : - des difficultés internes liées à la reconnaissance et au suivi des actifs incorporels, à la définition d'une Unité Génératrice de Trésorerie ou encore à la détermination de la valeur recouvrable de l'écart d'acquisition et du taux d'actualisation correspondant - des difficultés externes liées aux nouvelles exigences en matière de publication d'informations comptables et financières relatives à cet actif.

Suggested Citation

  • Karine Fabre & Anne-Laure Farjaudon, 2005. "Ecart D'Acquisition Et Normes Ias/Ifrs Une Etude Empirique Des Pratiques Des Entreprises Francaises," Post-Print halshs-00581193, HAL.
    • Handle: RePEc:hal:journl:halshs-00581193
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00581193
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    References listed on IDEAS

    as
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