La norme IFRS 3 a-t-elle amélioré le contenu informatif du goodwill ? (notice n° 380445)
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| 000 -LEADER | |
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| fixed length control field | 02229cam a2200301 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250119021939.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Disle, Charlotte |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | La norme IFRS 3 a-t-elle amélioré le contenu informatif du goodwill ? |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2007.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 71 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | RésuméCette étude a pour objectif d’analyser l’impact de la comptabilisation du goodwill sur l’utilité du résultat pour mesurer la valeur des groupes français cotés sur la période 2001-2005. Cette recherche présente aujourd’hui un intérêt particulier puisque depuis le 1er janvier 2005, la nouvelle norme IFRS 3 oblige les groupes à procéder à des tests annuels de dépréciation du goodwill à la place d’un amortissement systématique. Contrairement à notre principale hypothèse, nos résultats montrent que la dépréciation du goodwill tout comme l’amortissement systématique ne contribue pas à améliorer la pertinence des chiffres comptables pour évaluer les groupes d’entreprise. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | This study aims at investigating the effect of goodwill accounting on the usefullness of earnings data as an indicator of share value for a large sample of french listed companies over the 2001-05 period. This issue is of special interest because, since the first January 2005, the IASB issued the IFRS N? 3 which modifies the method of accounting for goodwill from systematic amortization of goodwill to an approach that requires annual testing for impairment. Our results suggest that the goodwill impairment is not a best appropriate accounting treatment than amortization for conveying information about firm value. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | amortissement |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | contenu informatif du résultat |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | IFRS 3 |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | goodwill |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | dépréciation |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | amortization |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | earnings value relevance |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | depreciation |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | IFRS 3 |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | goodwill |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Janin, Rémi |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Comptabilité Contrôle Audit | 13 | 3 | 2007-12-01 | p. 247-267 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-comptabilite-controle-audit-2007-3-page-247?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-comptabilite-controle-audit-2007-3-page-247?lang=fr&redirect-ssocas=7080</a> |
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