Depuis le 1er janvier 2005 l’application des normes comptables IAS-IFRS est obligatoire pour les sociétés cotées européennes. Quels enseignements pouvons-nous tirer de ce changement de référentiel pour les professions du chiffre et les entreprises françaises ? En ce qui concerne...

Due to the lack of binding accounting rules prior to World War I, published financial reports are hardly useful for stakeholders, at that time. In order to lessen this lack of reliability of financial information, a few banks, such as Crédit Lyonnais, put to use a system of financial statement...

Our study focused on the practices of French groups concerning the accounting treatment of intangibles acquired in business combinations. Particularly, we tested the value relevance of the accounting measures of such intangibles for the French stock market (a sample of 30 French firms during the...

New value indicators are not used in the same way everywhere. In some cases, they are only used to provide financial information whereas in others, they are the basis for organising internal management. Sometimes they are merely used as financial analysis tools.