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La pertinence des actifs incorporels avec les IFRS

Author

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  • Gaëlle Lenormand

    (Université de Rennes 1)

  • Lionel Touchais

    (Université de Rennes 1)

Abstract

(VF)Cet article s’interroge sur l’amélioration du contenu informationnel des actifs incorporels avec les IFRS. Après une présentation des travaux existants et des changements apportés par les IAS 38 et IFRS 3, deux modèles sont définis. Globalement, l’introduction des IFRS s’accompagne d’une amélioration du contenu informationnel des données comptables. Au niveau des seuls incorporels, nous constatons une survaleur et des incorporels identifiables significativement différents selon les normes utilisées. Néanmoins, même si les résultats diffèrent selon le type de modèle, il semble que les IFRS n’entraînent qu’une amélioration partielle de la pertinence de ces actifs.(VA)This article tries to ascertain whether the adoption of IFRS improves the value relevance of intangible assets for investors. After a review of existing research and a presentation of the changes brought about by IFRS 3 and IAS 38, we set up two models. We show that the introduction of IFRS does indeed improve information content for investors. For intangible assets, we find significantly different amounts under each standard. Nevertheless, although the results differ as a function of the different models, it seems that intangibles are only partially more value relevant under IFRS.

Suggested Citation

  • Gaëlle Lenormand & Lionel Touchais, 2008. "La pertinence des actifs incorporels avec les IFRS," Revue Finance Contrôle Stratégie, revues.org, vol. 11(2), pages 173-201, June.
    • Handle: RePEc:dij:revfcs:v:11:y:2008:i:q2:p:173-201.
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    2. Lionel Touchais, 2008. "La problématique du goodwill. Quelles évolutions et pour quels résultats ?," Post-Print hal-03125504, HAL.

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    More about this item

    Keywords

    IAS/IFRS; actif incorporel; pertinence; intangible asset; value relevance.;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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