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L'adoption en France des normes IFRS relatives aux incorporels. Bouleversement des pratiques ou inertie ?

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  • Corinne Bessieux-Ollier
  • Marie Chavent
  • Vanessa Kuentz
  • Élisabeth Walliser

Abstract

This paper examines the mandatory adoption of IFRS on intangibles in the French environment. A typology of intangible-related accounting practices in the period of transition to IFRS is developed. The results indicate three clusters of firms, each affected differently by the transition. The first cluster displays a significant change, with a considerable increase in goodwill as a result of reclassification of other intangible assets such as market shares. The second and the third cluster show stability. The inertia phenomenon described by Nobes (2006), arguing that pre-IFRS accounting treatments could survive under IFRS, is thus confirmed.

Suggested Citation

  • Corinne Bessieux-Ollier & Marie Chavent & Vanessa Kuentz & Élisabeth Walliser, 2010. "L'adoption en France des normes IFRS relatives aux incorporels. Bouleversement des pratiques ou inertie ?," Revue française de gestion, Lavoisier, vol. 0(8), pages 93-110.
    • Handle: RePEc:cai:rfglav:rfg_207_0093
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    Cited by:

    1. Gaëlle Lenormand & Benjamin Poulard & Lionel Touchais, 2012. "IAS/IFRS: Assessment and prospect [Les IAS/IFRS : bilan et perspective]," Post-Print hal-01737414, HAL.
    2. Gaëlle Lenormand & Benjamin Poulard & Lionel Touchais, 2012. "IAS/IFRS: Assessment and prospect [Les IAS/IFRS : bilan et perspective]," Post-Print hal-03125427, HAL.
    3. 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.

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