Goodwill: back to the future? Simulation of the expected effects of a return to systematic depreciation

Fiche du document

Auteurs
Date

2024

Discipline
Type de document
Périmètre
Langue
Identifiant
Source

ACCRA

Collection

Cairn.info

Organisation

Cairn

Licence

Cairn

Mots-clés Fr En

amortization goodwill impairment test IFRS 3 amortization goodwill impairment test IFRS 3

Sujets proches En

Physical handicaps Handicaps Disabling conditions Impairment Physical disabilities Disability

Citer ce document

Véronique Blum et al., « Goodwill: back to the future? Simulation of the expected effects of a return to systematic depreciation », ACCRA, ID : 10670/1.87192b...

Métriques

Partage / Export

Résumé 0

The Discussion Paper DP/2020/1 Business Combinations published by the IASB questions the choice made two decades ago to eliminate the amortization of goodwill and replace it with an annual impairment test. We propose a simulation to study the effects of a change in accounting method, involving a return to a systematic amortization of goodwill, on a sample of fifty-seven companies from the SBF 120. Our results indicate a significant deterioration in the financial performance and structure of the companies.

document thumbnail

Par les mêmes auteurs

Sur les mêmes sujets

Sur les mêmes disciplines