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

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  • 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
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    Citations

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    Cited by:

    1. Monique Lacroix & Sophie Giordano-Spring, 2005. "De La Juste Valeur Au " Comprehensive Income "," Post-Print halshs-00581215, HAL.
    2. repec:dau:papers:123456789/1900 is not listed on IDEAS
    3. repec:dau:papers:123456789/3503 is not listed on IDEAS
    4. 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.
    5. 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.
    6. 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.
    7. Lionel Escaffre, 2003. "L'offre d'information sur le capital intellectuel," Post-Print halshs-00582774, HAL.
    8. repec:dau:papers:123456789/1185 is not listed on IDEAS
    9. 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.
    10. Lionel Touchais, 2008. "La problématique du goodwill. Quelles évolutions et pour quels résultats ?," Post-Print hal-03125504, HAL.
    11. repec:dau:papers:123456789/1151 is not listed on IDEAS
    12. 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.
    13. 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.
    14. Inès Bouden, 2005. "L'Identification Des Incorporels Lors Des Regroupements D'Entreprises : Une Etude Exploratoire Du Marche Financier Français," Post-Print halshs-00581132, HAL.

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