Bouden, Inès; Chantiri-Chaudemanche, Rouba - Université Paris-Dauphine (Paris IX) - 2007
The purpose of this paper is to analyse the process of development of the standard relating to goodwill by the British Accounting Standards Board (ASB) (FRS 10, 1997) and more precisely to understand how and why the ASB came to favour a solution (capitalisation of goodwill with impairment tests)...