L'évaluation comptable de l'immatériel dans les entreprises high-tech

Mohamed-Larbi Aribou ()
Additional contact information
Mohamed-Larbi Aribou: CESAG - Centre d'études des sciences appliquées à la gestion

Post-Print from HAL

Abstract: The purpose of this study is to analyse the accounting practices relating to intangibles in two French companies from the computer. The case studies raise the question of justifying the activation of intangibles for firms high-tech, and conclude that the IAS / IFRS standards allow more accurate accountancy for intangibles.

Keywords: Intangibles; high-tech; accounting standards; Immatériels; entreprises High-tech; normes comptables; IAS/IFRS (search for similar items in EconPapers)
Date: 2009-11
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00445609
References: View references in EconPapers View complete reference list from CitEc
Citations:

Published in Revue Française de Comptabilité, 2009, 426, pp.12

Downloads: (external link)
https://shs.hal.science/halshs-00445609/document (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00445609

Access Statistics for this paper

More papers in Post-Print from HAL
Bibliographic data for series maintained by CCSD ().