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La transition et le bilan de la première application en France des normes IFRS : le cas des incorporels

Author

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  • Corinne Bessieux-Ollier
  • Élisabeth Walliser

Abstract

Is there a real disruption in the accounting practice of French firms related to intangibles following the application of IFRS from the 1st of January 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).

Suggested Citation

  • Corinne Bessieux-Ollier & Élisabeth Walliser, 2007. "La transition et le bilan de la première application en France des normes IFRS : le cas des incorporels," ACCRA, Association francophone de comptabilité, vol. 13(3), pages 219-245.
    • Handle: RePEc:cai:accafc:cca_133_0219
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    Citations

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    Cited by:

    1. Guillaume Dumas & Isabelle Martinez, 2015. "IAS 38 et activation des dépenses de développement," Post-Print hal-03948373, HAL.
    2. Jean‐Michel Sahut & Sandrine Boulerne & Frédéric Teulon, 2011. "Do IFRS provide better information about intangibles in Europe?," Review of Accounting and Finance, Emerald Group Publishing Limited, vol. 10(3), pages 267-290, August.
    3. Corinne Bessieux-Ollier & Marie Chavent & Vanessa Kuentz & Elisabeth Walliser, 2012. "The mandatory adoption of IFRS on intangibles: upheaval or inertia? The case of France," International Journal of Accounting, Auditing and Performance Evaluation, Inderscience Enterprises Ltd, vol. 8(1), pages 91-113.
    4. Nour Malijebtou Hassine & Faouzi Jilani, 2017. "Earnings Management Behavior with Respect to Goodwill Impairment Losses under IAS 36: The French Case," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 7(2), pages 177-196, April.
    5. 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.
    6. Jean-Michael Sahut & Sandrine Boulerne, 2010. "Have Ias (International Accounting Standards)/Ifrs Improved The Information Content Of Intangibles In France ?," Post-Print hal-02104906, HAL.

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