La recherche comptable entre contingences et universalité: l'exemple de la mesure comptable des marques

Élisabeth Walliser

ACCRA, 2000, vol. 6, issue 3, 107-120

Abstract: The aim of this article is to clarify, through the example of accounting and valuation of brands, the specificity of a study in accounting, in its problematics as well as in its methodology.

Keywords: brand; intangible; accounting study (search for similar items in EconPapers)
Date: 2000
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.cairn.info/load_pdf.php?ID_ARTICLE=CCA_063_0107 (application/pdf)
http://www.cairn.info/revue-comptabilite-controle-audit-2000-3-page-107.htm (text/html)
free

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:cai:accafc:cca_063_0107

Access Statistics for this article

More articles in ACCRA from Association francophone de comptabilité
Bibliographic data for series maintained by Jean-Baptiste de Vathaire ().