IDEAS home Printed from https://ideas.repec.org/a/cai/accafc/cca_062_0175.html
   My bibliography  Save this article

Comment traiter le goodwill? Pratique d'une théorie, théorie d'une pratique

Author

Listed:
  • Bernard Martory
  • Françoise Verdier

Abstract

International practices regarding goodwill recognition are neither consistent nor uniform. They are based on theoretical foundations which may appear uncertain and on ambiguous typologies. This paper is an attempt to decipher the dialectic which exists between theoretical principles, goodwill measurement methods, and international recognition practices. It has a double purpose. First, to try to explain, based on international comparisons, the relationship between uncertainties in the recognition of goodwill, hesitations of standard-setting bodies, and existence of methodological and theoretical ambiguities concerning its nature. Secondly, to justify approaches which use a specific goodwill recognition principle corresponding to the particular fundamental nature of goodwill which emerges in the most recent research work.

Suggested Citation

  • Bernard Martory & Françoise Verdier, 2000. "Comment traiter le goodwill? Pratique d'une théorie, théorie d'une pratique," ACCRA, Association francophone de comptabilité, vol. 6(2), pages 175-193.
    • Handle: RePEc:cai:accafc:cca_062_0175
    as

    Download full text from publisher

    File URL: http://www.cairn.info/load_pdf.php?ID_ARTICLE=CCA_062_0175
    Download Restriction: free
    File URL: http://www.cairn.info/revue-comptabilite-controle-audit-2000-2-page-175.htm
    Download Restriction: free
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Lionel Escaffre, 2003. "L'offre d'information sur le capital intellectuel," Post-Print halshs-00582774, HAL.
    2. repec:dau:papers:123456789/1185 is not listed on IDEAS
    3. Monique Lacroix & Sophie Giordano-Spring, 2005. "De La Juste Valeur Au " Comprehensive Income "," Post-Print halshs-00581215, HAL.
    4. Paugam, Luc, 2011. "Valorisation et reporting du goodwill : enjeux théoriques et empiriques," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/8007 edited by Casta, Jean-François.
    5. Lionel Touchais, 2008. "La problématique du goodwill. Quelles évolutions et pour quels résultats ?," Post-Print hal-03125504, HAL.
    6. repec:dau:papers:123456789/1900 is not listed on IDEAS
    7. repec:dau:papers:123456789/3503 is not listed on IDEAS
    8. repec:dau:papers:123456789/1151 is not listed on IDEAS
    9. 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.
    10. Zine-Eddine, Yasmine, 2017. "Les normes IAS/IFRS et le défi du traitement comptable du Goodwill [IAS/ IFRS standards and the challenges in the Goodwill accounting treatment]," MPRA Paper 76403, University Library of Munich, Germany.
    11. Sarra KAISS & Nezha BAGHAR & Mounime EL KABBOURI, 2017. "Theoretical bases on the nature of goodwill," Turkish Economic Review, KSP Journals, vol. 4(4), pages 419-428, December.
    12. Inès Bouden & Tiphaine Compernolle, 2008. "Le Recours Croissant Aux Evaluateurs Externes Dans Le Cadre Des Normes Ifrs : Consequences Pour L'Auditeur," Post-Print halshs-00522401, HAL.
    13. Inès Bouden, 2005. "L'Identification Des Incorporels Lors Des Regroupements D'Entreprises : Une Etude Exploratoire Du Marche Financier Français," Post-Print halshs-00581132, HAL.
    14. Karine Fabre & Anne-Laure Farjaudon, 2007. "Une Etude Exploratoire Des Regles Et Pratiques Françaises Et Internationales En Matiere De Traitement Comptable Des Actifs Incorporels," Post-Print halshs-00543078, HAL.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:cai:accafc:cca_062_0175. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Jean-Baptiste de Vathaire (email available below). General contact details of provider: https://www.cairn.info/revue-accra.htm .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.