IDEAS home Printed from https://ideas.repec.org/p/hal/journl/halshs-00587816.html
   My bibliography  Save this paper

Etude de la variable fiscale comme facteur de contingence dans la reconnaissance des immobilisations incorporelles

Author

Listed:
  • Jean-Luc Rossignol

    (CRDPE - Centre de Recherche en Droit Public et Economique - UB - Université de Bourgogne)

Abstract

En pratique, la rubrique "immobilisations incorporelles" pèse peu lourd dans le bilan des comptes sociaux des entreprises françaises. L'un des facteurs explicatifs peut être l'existence de liens théoriques entre la comptabilité et la fiscalité; cette existence conduit, en effet, à une pratique fiscalo-comptable des entreprises en matière de choix comptables ou d'amortissement du fonds de commerce. Cette influence de la variable fiscale sur le traitement comptable des éléments incorporels pose d'ailleurs problème dans le cadre du processus de normalisation internationale.

Suggested Citation

  • Jean-Luc Rossignol, 1999. "Etude de la variable fiscale comme facteur de contingence dans la reconnaissance des immobilisations incorporelles," Post-Print halshs-00587816, HAL.
    • Handle: RePEc:hal:journl:halshs-00587816
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00587816
    as

    Download full text from publisher

    File URL: https://shs.hal.science/halshs-00587816/document
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:halshs-00587816. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.