Is amortisation of goodwill relevant for a non-listed French company? / Marie GOETHAL / 2022

Titre : Is amortisation of goodwill relevant for a non-listed French company? Type de document : Mémoire Auteurs : Marie GOETHAL, Auteur Année de publication : 2022 Importance : 46 p. Note générale : Pour accéder aux fichiers PDF, merci de vous identifier sur le catalogue avec cotre compte Office 365 via le bouton CONNEXION en haut de la page. Langues : Anglais (eng) Mots-clés : Management AMORTISSEMENT ; ENTREPRISE ; FRANCAIS Entreprise GOODWILL Résumé : In the course of this thesis the objective will be to determine whether if it is relevant for a french non?listed company to chose to amortise its goodwill if it has a finite life. Indeed, M&A is a major issue in multinational companies. Thus, whether they follow International Financial Reporting Standards (IFRS) or French standards (FRGAAP) at the time of their annual closing, the accounting may be different. It will then be important to determine what information is looking for by the investors, what issues are facing the head of companies. Furthermore, if goodwill is not amortised, impairment tests become more meaningful and have their limitations. These limitations will be an important issue in this academic research in order to determine whether amortisation would be more relevant. Finally a recommendation has to arise from this study work. Programme : PGE-Reims Permalink : https://cataloguelibrary.neoma-bs.fr/index.php?lvl=notice_display&id=571578