Ecart D'Acquisition Et Normes Ias/Ifrs Une Etude Empirique Des Pratiques Des Entreprises Francaises
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References listed on IDEAS
- Anne Cazavan-Jeny, 2004.
"Le ratio market-to-book et la reconnaissance des immatériels – une étude du marché français,"
Comptabilité - Contrôle - Audit,
Association francophone de comptabilité, vol. 10(2), pages 99-124.
- Anne Cazavan-Jeny, 2003. "Le Ratio Market-To-Book Et La Reconnaissance Des Immateriels - Une Etude Du Marche Français," Post-Print halshs-00582744, HAL.
- Elisabeth Walliser, 2001. "La mesure comptable des marques," Post-Print hal-00484035, HAL.
- David Alexander & Simon Archer, 1996. "Goodwill and the difference arising on first consolidation," European Accounting Review, Taylor & Francis Journals, vol. 5(2), pages 243-269.
- Jean-François Casta, 2009. "Théorie positive de la comptabilité," Post-Print halshs-00679544, HAL.
More about this item
KeywordsEcart d'acquisition; normes IAS 36; 38 et IFRS 3; actifs incorporels; test de dépréciation;
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