Le test de perte de valeur avec l'IAS 36: difficultés et risques Le cas du groupe PSA

Gaëlle Lenormand () and Lionel Touchais ()
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Gaëlle Lenormand: UR - Université de Rennes, CREM - Centre de recherche en économie et management - UNICAEN - Université de Caen Normandie - NU - Normandie Université - UR - Université de Rennes - CNRS - Centre National de la Recherche Scientifique
Lionel Touchais: UR - Université de Rennes, CREM - Centre de recherche en économie et management - UNICAEN - Université de Caen Normandie - NU - Normandie Université - UR - Université de Rennes - CNRS - Centre National de la Recherche Scientifique

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Abstract: This article studies the impairment tests required in IAS 36. In the 2012 financial statements, they increase a lot with the bad economic situation and the lack of economic perspectives. We analyze the difficulties to realize IAS 36 (high technicality, forecasts, hypothesis and importance of judgment). The subjectivity and the uncertainty of the impairment test are important. The case study on the PSA group confirms the difficulties and the subjectivity of impairment tests. It also shows that the amounts are strongly dependent of the hypothesis.

Date: 2014
Note: View the original document on HAL open archive server: https://hal.science/hal-03125451
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Published in Revue Française de Comptabilité, 2014

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