La transition et le bilan de la première application en France des normes IFRS: le cas des incorporels

Corinne Bessieux-Ollier and Élisabeth Walliser

ACCRA, 2007, vol. 13, issue 3, 219-245

Abstract: Is there a real disruption in the accounting practice of French firms related to intangibles following the application of IFRS from the 1st of January 2005? Is it possible to identify a general trend in the evolution of information disclosure and evaluation of intangibles? After a study of the evolution of the accounting regulation related to intangibles, this paper presents an empirical analysis of the annual reports of the firms listed on the CAC 40 financial market in order to identify the accounting practices related to intangibles. Three years are considered in this study as a basis for comparison: before the application of IFRS (2003), the transition year (2004) and the first year in which the IFRS were applied (2005).

Keywords: IFRS; intangibles; transition to IFRS; first application (search for similar items in EconPapers)
Date: 2007
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Citations: View citations in EconPapers (8)

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