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La qualité de la communication financière sur le goodwill en IFRS. Pratiques et déterminants du reporting des sociétés du SBF 120 en 2010-2011

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  • Charlotte Disle
  • Rémi Janin

Abstract

With a high level of goodwill among their assets, an uncertain and difficult economic environment, and complex accounting rules, it is necessary that companies are very involved in their financial reporting. This study shows that the listed companies of SBF 120 adopt a globally relevant communication on their goodwill over the 2010-2011 period. But they are reluctant to disclose detailed information by Cash Generating Unit (CGU), even when they are facing a deteriorated economic performance.

Suggested Citation

  • Charlotte Disle & Rémi Janin, 2015. "La qualité de la communication financière sur le goodwill en IFRS. Pratiques et déterminants du reporting des sociétés du SBF 120 en 2010-2011," Revue française de gestion, Lavoisier, vol. 0(4), pages 113-131.
    • Handle: RePEc:cai:rfglav:rfg_249_0113
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    Cited by:

    1. 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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