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LA PROBLÉMATIQUE DU GOODWILL
QUELLES ÉVOLUTIONS
ET POUR QUELS RÉSULTATS ?

Abstract : The article analyses the different treatments of goodwill
decided by the accounting boards from the results of
research articles. The main changes brought by the new
version of IFRS 3 and IAS 27 are also described and analysed.
Document type :
Journal articles
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https://halshs.archives-ouvertes.fr/halshs-00351240
Contributor : Dominique Maraine-Scipanov Connect in order to contact the contributor
Submitted on : Thursday, January 8, 2009 - 5:08:15 PM
Last modification on : Tuesday, October 19, 2021 - 11:34:03 PM

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  • HAL Id : halshs-00351240, version 1

Citation

Lionel Touchais. LA PROBLÉMATIQUE DU GOODWILL
QUELLES ÉVOLUTIONS
ET POUR QUELS RÉSULTATS ?. Revue Française de Comptabilité, Ed. comptables-Malesherbes, 2008, 6 p. ⟨halshs-00351240⟩

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