TY  - BOOK
AU  - Bessieux-Ollier,Corinne
AU  -  Blum,Véronique
AU  -  Walliser,Élisabeth
TI  - Goodwill: back to the future? Simulation of the expected effects of a return to systematic depreciation
PY  - 2024///.
							
N1  - 94
N2  - The Discussion Paper DP/2020/1 Business Combinations published by the IASB questions the choice made two decades ago to eliminate the amortization of goodwill and replace it with an annual impairment test. We propose a simulation to study the effects of a change in accounting method, involving a return to a systematic amortization of goodwill, on a sample of fifty-seven companies from the SBF 120. Our results indicate a significant deterioration in the financial performance and structure of the companies
UR  - https://shs.cairn.info/journal-accra-2024-1-page-15?lang=en
ER  -