The mandatory adoption of IFRS on intangibles: upheaval or inertia? The case of France

Corinne Bessieux Ollier, Marie Chavent (), Vanessa Kuentz and Élisabeth Walliser ()
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Corinne Bessieux Ollier: MRM - Montpellier Research in Management - UM1 - Université Montpellier 1 - UPVM - Université Paul-Valéry - Montpellier 3 - UM2 - Université Montpellier 2 - Sciences et Techniques - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School
Marie Chavent: IMB - Institut de Mathématiques de Bordeaux - UB - Université de Bordeaux - Bordeaux INP - Institut Polytechnique de Bordeaux - CNRS - Centre National de la Recherche Scientifique
Vanessa Kuentz: CEMAGREF - Centre national du machinisme agricole, du génie rural, des eaux et forêts
Élisabeth Walliser: MRM - Montpellier Research in Management - UM1 - Université Montpellier 1 - UPVM - Université Paul-Valéry - Montpellier 3 - UM2 - Université Montpellier 2 - Sciences et Techniques - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School

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Keywords: France; mandatory adoption of IFRS (search for similar items in EconPapers)
Date: 2012
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Published in International Journal of Accounting, Auditing and Performance Evaluation, 2012, 8 (1), pp.91-113. ⟨10.1504/IJAAPE.2012.043967⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-02051195

DOI: 10.1504/IJAAPE.2012.043967

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