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L'évaluation comptable de l'immatériel dans les entreprises high-tech

Author

Listed:
  • Mohamed-Larbi Aribou

    (CESAG - Centre d'études des sciences appliquées à la gestion)

Abstract

The purpose of this study is to analyse the accounting practices relating to intangibles in two French companies from the computer. The case studies raise the question of justifying the activation of intangibles for firms high-tech, and conclude that the IAS / IFRS standards allow more accurate accountancy for intangibles.

Suggested Citation

  • Mohamed-Larbi Aribou, 2009. "L'évaluation comptable de l'immatériel dans les entreprises high-tech," Post-Print halshs-00445609, HAL.
    • Handle: RePEc:hal:journl:halshs-00445609
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00445609
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    References listed on IDEAS

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    1. Ulrich Hege, 2001. "L'évaluation et le financement des start-up Internet," Revue économique, Presses de Sciences-Po, vol. 52(7), pages 291-312.
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