Show simple item record

dc.contributor.authorFarjaudon, Anne-Laure
dc.contributor.authorFabre, Karine
dc.date.accessioned2009-09-25T14:05:58Z
dc.date.available2009-09-25T14:05:58Z
dc.date.issued2005
dc.identifier.urihttps://basepub.dauphine.fr/handle/123456789/1978
dc.language.isoenen
dc.subjectImmobilisations incorporellesen
dc.subjectAccounting standardsen
dc.subjectEntreprises cotéesen
dc.subjectFranceen
dc.subjectIntangible assetsen
dc.subjectIAS-IFRSen
dc.subjectImpairment testsen
dc.subject.ddc657en
dc.subject.classificationjelM4en
dc.subject.classificationjelM41en
dc.titleTowards intangible assets recognition : an empirical study of French CAC 40 companiesen
dc.typeCommunication / Conférence
dc.description.abstractenThis article, which is based on the analysis of 33 CAC 40 French companies, tries to give an overall picture of intangible asset accounting methods on the eve of the advent of the new international accounting standards. Despite the varying differences in the recognition of intangible assets, the results obtained enabled us to draw up a typology, underlining the difficulties generated by the new standards: - Internal difficulties with the recognition and management of intangible assets, with the defining CGU (Cash Generating Units) or determining the recoverable amount of certain intangible asset and the appropriate discounting rate. - External difficulties with new requirements concerning the publication of accounting financial data of these assets.en
dc.description.sponsorshipprivateouien
dc.subject.ddclabelContrôle de gestion Comptabilitéen
dc.relation.conftitle1st EIASM Workshop on visualising, measuring, and managing intangibles and intellectual capitalen
dc.relation.confdate2005-10
dc.relation.confcityFerraraen
dc.relation.confcountryItalieen


Files in this item

FilesSizeFormatView

There are no files associated with this item.

This item appears in the following Collection(s)

Show simple item record