Les objectifs de cette communication sont : § de rechercher quand et comment la notion de juste valeur a été introduite comme concept comptable d'abord puis comme règle d'évaluation ensuite ; § d'examiner, de façon plus détaillée, son application opérationnelle au cas des instruments...

Cette étude s'intéresse à l'impact de l'évaluation IFRS des écarts d'acquisition sur la gestion des résultats. Selon les normes IFRS 3 et IAS 36, l'amortissement des écarts d'acquisition n'est plus autorisé. En effet, ces derniers doivent être soumis à des tests de dépréciation...

Selon le principe de continuité d'exploitation, une entreprise est réputée être en continuité d'activité en l'absence de toute information permettant d'établir le contraire. Durant les trente dernières années, la littérature académique s'est efforcée d'étudier les informations...

A recent report issued by the US-based audit company Ernst & Young (2006) stated that, in 2005, 23 out of the 39 French CAC 40 index companies initiated assets transfers. More specifically, 6 companies operated as transferee while 32 as assignor. Those transactions were mainly concerned with...

The recent financial crisis has generated a law about the production of a internal control report writen by management directory. This law is issued from Sarbanes-Oxley act which want develop more transparency in fiancial informations. Internal controle is founded on two items : Protection of...

Regarding financial reporting, information about performances is one of the preferred items banking institutions are referring to. Therefore, quantitative and qualitative performance indicators are a significant part of annual reports. Reporting about performances raises some other issues:...

Ce papier examine et analyse la pertinence informationnelle des bénéfices et capitaux propres sur deux régimes institutionnels différents. Le premier concerne le marché financier européen dominé par des entreprises publiant leurs comptes en adéquation avec les IFRS. Tandis que le second,...

The aim of this paper is to present a comparative analysis of the value relevance of the book value and earnings on a sample of companies belonging to the financial sector, made up largely of banks. The sample is taken from several European markets in IFRS, namely the Benelux countries, France,...

Motivated by the recent works by Lev [2001b ; 2004] and Villalonga [2004], and the current debate surrounding the international financial reporting standard n°38 (i.e. IAS 38) adoption related to reported intangible investment issues, this study investigates whether European firms using...

This study investigates whether European firms reporting under domestic GAAPs exhibit major differences while examining the relationship between their economic (financial, operating and competitive) performance and their recognized intangible investment (RII). Using a five-European-country...