La qualité de la communication financière sur le goodwill en IFRS. Pratiques et déterminants du reporting des sociétés du SBF 120 en 2010-2011

Charlotte Disle and Rémi Janin

Revue française de gestion, 2015, vol. N° 249, issue 4, 113-131

Abstract: With a high level of goodwill among their assets, an uncertain and difficult economic environment, and complex accounting rules, it is necessary that companies are very involved in their financial reporting. This study shows that the listed companies of SBF 120 adopt a globally relevant communication on their goodwill over the 2010-2011 period. But they are reluctant to disclose detailed information by Cash Generating Unit (CGU), even when they are facing a deteriorated economic performance.

Date: 2015
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