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Une Etude Exploratoire Des Regles Et Pratiques Françaises Et Internationales En Matiere De Traitement Comptable Des Actifs Incorporels

Author

Listed:
  • Karine Fabre

    (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique)

  • Anne-Laure Farjaudon

    (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique)

Abstract

Cette communication cherche à étudier l'impact de l'introduction des normes IFRS sur le traitement comptable des actifs incorporels, dont le poids ne cesse de croître au sein des états financiers. Une étude théorique et empirique compare le traitement comptable des actifs incorporels selon les normes françaises et internationales. Les résultats, issus de l'analyse des rapports annuels de l'année 2004 des entreprises du CAC40, montrent que cinq configurations se dessinent, dont deux regroupent 83% des entreprises. Pour la majorité d'entre elles, l'application des nouvelles normes ne génère aucun changement, ce qui va à l'encontre des conclusions de l'étude théorique. L'autre tendance significative rassemble les entreprises enregistrant une augmentation de l'écart d'acquisition au détriment des autres actifs incorporels, ce qui semble contraire aux objectifs visés par l'IASB.

Suggested Citation

  • Karine Fabre & Anne-Laure Farjaudon, 2007. "Une Etude Exploratoire Des Regles Et Pratiques Françaises Et Internationales En Matiere De Traitement Comptable Des Actifs Incorporels," Post-Print halshs-00543078, HAL.
    • Handle: RePEc:hal:journl:halshs-00543078
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00543078
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    References listed on IDEAS

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