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

Author

Listed:
  • Corinne Bessieux Ollier

    (Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School)

  • Marie Chavent

    (CQFD - Quality control and dynamic reliability - IMB - Institut de Mathématiques de Bordeaux - Université Bordeaux Segalen - Bordeaux 2 - UB - Université Sciences et Technologies - Bordeaux 1 - UB - Université de Bordeaux - Bordeaux INP - Institut Polytechnique de Bordeaux - CNRS - Centre National de la Recherche Scientifique - Inria Bordeaux - Sud-Ouest - Inria - Institut National de Recherche en Informatique et en Automatique)

  • Vanessa Kuentz

    (IMB - Institut de Mathématiques de Bordeaux - Université Bordeaux Segalen - Bordeaux 2 - UB - Université Sciences et Technologies - Bordeaux 1 - UB - Université de Bordeaux - Bordeaux INP - Institut Polytechnique de Bordeaux - CNRS - Centre National de la Recherche Scientifique)

  • Élisabeth Walliser

    (MRM - Montpellier Research in Management - UM1 - Université Montpellier 1 - UPVM - Université Paul-Valéry - Montpellier 3 - UM2 - Université Montpellier 2 - Sciences et Techniques - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School)

Abstract

No abstract is available for this item.

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 ?," Post-Print hal-02052728, HAL.
    • Handle: RePEc:hal:journl:hal-02052728
    DOI: 10.3166/rfg.207.93-110
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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-03125427, HAL.
    2. 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.
    3. Gaëlle Lenormand & Benjamin Poulard & Lionel Touchais, 2012. "IAS/IFRS: Assessment and prospect [Les IAS/IFRS : bilan et perspective]," Post-Print hal-01737414, HAL.

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