La mesure comptable des marques à l'heure de l'intégration européenne : une disparité préoccupante (notice n° 104849)
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| fixed length control field | 02882cam a2200289 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250112005714.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Walliser, Élisabeth |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | La mesure comptable des marques à l'heure de l'intégration européenne : une disparité préoccupante |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 1999.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 87 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Au moment où l’intégration européenne entre dans une phase décisive, notamment sur le plan financier, on observe une diversité préoccupante des méthodes relatives à la mesure comptable des actifs immatériels, et plus particulièrement des marques. Cette disparité s’observe aussi bien au niveau des textes en vigueur dans les pays concernés qu’au niveau des pratiques des entreprises. Une analyse comparative du dispositif institutionnel dans trois principaux pays européens (France, Allemagne, ; Royaume-Uni) ainsi qu’au niveau international (IASC) met en relief d’importantes différences doctrinales en matière de reconnaissance comptable des marques, différences accrues par l’hétérogénéité des méthodes d’évaluation. Une étude statistique, portant sur 150 sociétés réparties sur les trois pays étudiés et sur cinq secteurs d’activités, complétée par une enquête qualitative auprès de 22 responsables, permet de tester les différentes hypothèses issues du cadre institutionnel. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | The accounting and valuation of brands at the time of european integration: a worrying disparityWhile European integration comes into a decisive phase, particularly on a financial level, one observes a worrying disparity between accounting and valuation methods of intangible assets, and more particularly, of brands. This disparity is observed on the level of doctrinal texts in force in the countries concerned as well as on the level of practices occuring in businesses. A comparative analysis of the institutional frameworks in three principal European countries (France, Germany. United Kingdom) and internationally, brings out important doctrinal differences concerning brand recognition ; differences increased by the heterogeneity of valuation methods. A statistical study of 150 companies divided equally amongst three countries and five sectors of activity, as well as a qualitative study taken from 22 accounting and financial managers, allows testing of different hypotheses stemming from the institutional framework. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | marque |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | reconnaissance |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | évaluation |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | goodwill |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | immatériel |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | recognition |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | intangible |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | brand |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | valuation |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | goodwill |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Comptabilité Contrôle Audit | 5 | 2 | 1999-06-01 | p. 47-60 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-comptabilite-controle-audit-1999-2-page-47?lang=fr">https://shs.cairn.info/revue-comptabilite-controle-audit-1999-2-page-47?lang=fr</a> |
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