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Les normes IAS/IFRS et le défi du traitement comptable du Goodwill

Zine-Eddine, Yasmine (2017): Les normes IAS/IFRS et le défi du traitement comptable du Goodwill.

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This paper fits in the recent developments regarding the goodwill accounting regulations. The main aim here is to analyze the economic implications related to accounting practices of said goodwill and specifically the potential impact that was driven on the consolidated accounts of listed companies by their transition toward the International Financial Reporting Standards (IFRS) since January the 1st, 2005. In this framework, this paper lays emphasis on the new international accounting standard IFRS 3, which had brought new conceptual and accounting requirements in relation to the treatment of goodwill. This new reference frame aims to replace the traditional solution, which stipulates a goodwill amortization following a plan for a relatively long period. The latter is replaced by an annual evaluation that includes the goodwill impairment through a series of tests. The downstream finding is that the impact of the reform of the accounting treatment in the case of business combinations and the resulting goodwill will depend significantly on the application of IFRS 3.

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