Les pratiques d'évaluation et de publication des entreprises françaises, allemandes et américaines : le cas des éléments incorporels (notice n° 345042)
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|---|---|
| fixed length control field | 02851cam a2200265 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250118022727.0 |
| 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 | Bessieux-Ollier, Corinne |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Les pratiques d'évaluation et de publication des entreprises françaises, allemandes et américaines : le cas des éléments incorporels |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2006.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 34 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | RésuméL’analyse des réglementations comptables en France, en Allemagne et aux États-Unis fait ressortir des disparités de traitements comptables relatifs aux incorporels et d’informations devant être communiquées aux utilisateurs des états financiers. Des choix comptables sont donc laissés aux entreprises.Deux indicateurs ont été élaborés afin d’identifier les pratiques d’évaluation et les pratiques de publication d’informations des incorporels par les entreprises. Il s’agit de « la propension à la prudence » et de « la propension au secret ».Les deux indicateurs de propension sont utilisés pour présenter, en 1998, les pratiques relatives aux incorporels de 417 entreprises françaises, allemandes et américaines appartenant à quatre secteurs d’activité. Les résultats par pays et par secteur sont communiqués. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | In the past few years, the growing number of mergers and acquisitions lead to the increasing presence of goodwill in balance sheets. Intangible expenses are also more and more important. However, accounting standards concerning intangibles are not homogeneous.Two indexes: the “tendency to prudence” and the “tendency to secrecy” are created to identify the financial accounting and disclosure choices related to intangibles. The “tendency to prudence” index is based on the goodwill and other intangibles accounting method choices of firms and their impact on the income whereas the “tendency to secrecy” index is based on the goodwill and other intangibles disclosure levels by firms. The latter original index is an index of disclosure, which is converted to an index of “tendency to secrecy”.Two different worksheets are developed in order to evaluate the extent of tendencies. The “tendency to prudence” and the “tendency to secrecy” indexes are calculated (for each firm) from Annual Report of 417 German, French and US firms from four different activity sectors. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | publication d'informations |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | incorporels |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | normes comptables |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | choix comptables |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | intangibles |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | accounting standards |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | disclosure choices |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | accounting choices |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Comptabilité Contrôle Audit | 12 | 2 | 2006-09-01 | p. 167-189 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-comptabilite-controle-audit-2006-2-page-167?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-comptabilite-controle-audit-2006-2-page-167?lang=fr&redirect-ssocas=7080</a> |
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