LA PROBLÉMATIQUE DU GOODWILLQUELLES ÉVOLUTIONSET POUR QUELS RÉSULTATS ?

Lionel Touchais ()
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Lionel Touchais: 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: The article analyses the different treatments of goodwilldecided by the accounting boards from the results ofresearch articles. The main changes brought by the newversion of IFRS 3 and IAS 27 are also described and analysed.

Keywords: goodwill; stratégie d'acquisition (search for similar items in EconPapers)
Date: 2008-10
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Published in Revue Française de Comptabilité, 2008, 414, 6 p

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00351240

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