Les normes IFRS ont-elles amélioré le contenu informationnel des immatériels ? Le cas des entreprises françaises cotées (notice n° 380494)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02755cam a2200301 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250119022122.0 |
| 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 | Boulerne, Sandrine |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Les normes IFRS ont-elles amélioré le contenu informationnel des immatériels ? Le cas des entreprises françaises cotées |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2010.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 31 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | RésuméLes normes IAS/IFRS sont présumées fournir une information plus uniforme, pertinente et reflétant mieux la situation financière et le patrimoine de l’entreprise. Dans cet article, nous étudions le contenu informationnel des actifs incorporels selon les normes IAS/IFRS par rapport au PCG pour les entreprises du SBF 250. Nous montrons d’une part que le passage aux IAS/IFRS n’a pas fait varier le montant global des actifs incorporels, même s’il s’est opéré des effets de substitution au profit du goodwill, d’autre part l’existence d’une plus grande pertinence des informations véhiculées par les données comptables des actifs incorporels totaux et du goodwill lorsqu’ils sont valorisés selon les normes IAS/IFRS. Avec ces normes, les marchés financiers intègrent mieux de telles contributions dans les cours et les rentabilités boursières, surtout pour les firmes ayant une haute densité en actifs incorporels. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Have IFRS improved the information content of intangible? The case of French companies listedIAS/IFRS are presumed to provide more uniform and relevant information which reflect the financial position and the assets of firm. In this article, we are studying the information content of intangible assets according to IAS/IFRS compared to the French GAAP for French listed firms (SBF 250 index). We show that, on one hand that the transition to IAS/IFRS did not change the overall amount of intangible assets, even though it operated substitution effects in favour of goodwill, on the other hand the greater accounting relevance of total intangible assets and goodwill when they are valued according to IAS/IFRS. With these standards, financial markets better integrate such contributions in stock market price and returns, especially for firms with a high density of intangible assets. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | IFRS |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | actif incorporel |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | performance |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | rentabilité |
| 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 | profitability |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | IFRS |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | intangible asset |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | performance |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | goodwill |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Sahut, Jean-Michel |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Comptabilité Contrôle Audit | 16 | 1 | 2010-04-01 | p. 7-32 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-comptabilite-controle-audit-2010-1-page-7?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-comptabilite-controle-audit-2010-1-page-7?lang=fr&redirect-ssocas=7080</a> |
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