The Transition and Assessment of the First Implementation of IFRS in France: The Case of Intangibles
Type de matériel :
TexteLangue : français Détails de publication : 2007.
Sujet(s) : Ressources en ligne : Abrégé : Is there a real disruption in the accounting practice of French firms related to intangibles following the application of IFRS from January 1, 2005? Is it possible to identify a general trend in the evolution of information disclosure and evaluation of intangibles? After a study of the evolution of the accounting regulation related to intangibles, this paper presents an empirical analysis of the annual reports of the firms listed on the CAC 40 financial market in order to identify the accounting practices related to intangibles. Three years are considered in this study as a basis for comparison: before the application of IFRS (2003), the transition year (2004), and the first year in which the IFRS were applied (2005).
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Is there a real disruption in the accounting practice of French firms related to intangibles following the application of IFRS from January 1, 2005? Is it possible to identify a general trend in the evolution of information disclosure and evaluation of intangibles? After a study of the evolution of the accounting regulation related to intangibles, this paper presents an empirical analysis of the annual reports of the firms listed on the CAC 40 financial market in order to identify the accounting practices related to intangibles. Three years are considered in this study as a basis for comparison: before the application of IFRS (2003), the transition year (2004), and the first year in which the IFRS were applied (2005).
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