| 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 : |
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| 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 |
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Is amortisation of goodwill relevant for a non-listed French company? / 2022 
