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Normes comptables internationales et capital immatériel : une étude exploratoire à partir de deux cas de la "nouvelle économie"

Author

Listed:
  • Isabelle Martinez

    (IAE - Institut d'Administration des Entreprises - Toulouse)

  • Sahondra Raobadia

    (IAE - Institut d'Administration des Entreprises - Toulouse)

Abstract

Cette recherche, de nature exploratoire, s'est intéressée aux politiques comptables en matière d'immatériels de deux entreprises françaises de la nouvelle économie. Les études de cas, conduites essentiellement à partir des états financiers consolidés de 1998 à 2002, soulèvent la question de la justification, dans le cas de la nouvelle économie, de l'activation des immatériels. Il semble que les futures normes IAS/IFRS devraient permettre une comptabilisation plus pertinente des intangibles.

Suggested Citation

  • Isabelle Martinez & Sahondra Raobadia, 2004. "Normes comptables internationales et capital immatériel : une étude exploratoire à partir de deux cas de la "nouvelle économie"," Post-Print halshs-00594018, HAL.
    • Handle: RePEc:hal:journl:halshs-00594018
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00594018
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