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L'identification du capital immatériel dans les états financiers : problématique et enjeux

Author

Listed:
  • Inès Bouden

    (IRG - Institut de Recherche en Gestion - UPEM - Université Paris-Est Marne-la-Vallée - UPEC UP12 - Université Paris-Est Créteil Val-de-Marne - Paris 12)

  • Jean-François Casta

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

Abstract

Dans le monde économique actuel, la valeur d'une entreprise repose, pour une grande part, sur sa capacité à utiliser et à produire du capital immatériel (brevets, les marques dépenses de R&D, savoir-faire, réputation, satisfaction client, capital humain ou capital organisationnel ...). Cependant, ces ressources incorporelles engendrent de nombreuses difficultés conceptuelles au niveau de leur identification comme actifs par le modèle comptable de représentation de l'entreprise. Au regard d'une perte de pertinence de l'information comptable pour les utilisateurs, qui se traduit sur les marchés financiers par une baisse tendancielle du Book-to-Market Ratio, les normalisateurs (comme l'IASB et le FASB) ont mis en oeuvre un processus de reconnaissance comptable de certains éléments constitutifs du capital immatériel. Après avoir présenté une typologie des ressources incorporelles mobilisées par l'entreprise, nous examinerons le rôle joué par différents acteurs (régulateur de marché, préparateurs de comptes, directeurs financiers de sociétés cotées, commissaires aux comptes) lors de regroupements d'entreprises (fusions, acquisitions, apports partiels, ...) au regard de l'ampleur et de la nature des éléments incorporels reconnus. En effet, parties prenantes au processus d'élaboration des états financiers, la confrontation de leurs arguments respectifs conduit, dans un cadre réglementaire donné, à façonner la reconnaissance des incorporels acquis. Les normalisateurs, en souhaitant redonner de la pertinence à l'information comptable, ont développé un vaste débat, autour du goodwill et de l'allocation du prix d'acquisition, qui pose le problème des objectifs des états financiers et de l'utilité de l'information comptable

Suggested Citation

  • Inès Bouden & Jean-François Casta, 2013. "L'identification du capital immatériel dans les états financiers : problématique et enjeux," Post-Print halshs-00679575, HAL.
  • Handle: RePEc:hal:journl:halshs-00679575
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00679575
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    References listed on IDEAS

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    1. Corinne Bessieux-Ollier & Élisabeth Walliser, 2007. "La transition et le bilan de la première application en France des normes IFRS : le cas des incorporels," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 13(3), pages 219-245.
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