Les normes IAS/IFRS et le défi du traitement comptable du Goodwill

IAS/ IFRS standards and the challenges in the Goodwill accounting treatment

Yasmine Zine-Eddine

MPRA Paper from University Library of Munich, Germany

Abstract: This paper fits in the recent developments regarding the goodwill accounting regulations. The main aim here is to analyze the economic implications related to accounting practices of said goodwill and specifically the potential impact that was driven on the consolidated accounts of listed companies by their transition toward the International Financial Reporting Standards (IFRS) since January the 1st, 2005. In this framework, this paper lays emphasis on the new international accounting standard IFRS 3, which had brought new conceptual and accounting requirements in relation to the treatment of goodwill. This new reference frame aims to replace the traditional solution, which stipulates a goodwill amortization following a plan for a relatively long period. The latter is replaced by an annual evaluation that includes the goodwill impairment through a series of tests. The downstream finding is that the impact of the reform of the accounting treatment in the case of business combinations and the resulting goodwill will depend significantly on the application of IFRS 3.

Keywords: Goodwill; IFRS 3; IAS 36; IAS 38; business combination; intangible assets; transition; impairment test. (search for similar items in EconPapers)
JEL-codes: G32 M41 (search for similar items in EconPapers)
Date: 2017-01-25
New Economics Papers: this item is included in nep-acc
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