La comptabilisation des marques : en France, en Allemagne et selon les règles de l'IASC

This paper compares the positions taken by IAS 38 over brands and the related treatments in France and Germany. Despite many points of convergence, the paper shows that these two countries, often to be found in the same cluster of national accounting systems (the ?Continental European? model), have adopted very different solutions in relation to each other and to IAS 38. The results of the study highlight the difficulty of international harmonization. They also show that as far as the qualitative characteristics of accounting are concerned, the frequently made association between Anglo-American accounting philosophy and ?relevance?, and between Continental-European accounting philosophy and ?reliability?, may not apply when it comes to brand accounting. To resolve this international ?disharmony?, our paper militates in favor of disclosure of additional information.