Le goodwill des sociétés françaises: performance économique et communication financière des tests de dépréciation

Charlotte Disle () and Rémi Janin ()
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Charlotte Disle: CERAG - Centre d'études et de recherches appliquées à la gestion - UPMF - Université Pierre Mendès France - Grenoble 2 - CNRS - Centre National de la Recherche Scientifique
Rémi Janin: CERAG - Centre d'études et de recherches appliquées à la gestion - UPMF - Université Pierre Mendès France - Grenoble 2 - CNRS - Centre National de la Recherche Scientifique

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Keywords: goodwill; dépréciation; IFRS 3; IAS 36; performance (search for similar items in EconPapers)
Date: 2015-05-19
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Published in 36ème Congrès de l'Association francophone de comptabilité, May 2015, Toulouse, France

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-02047720

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