L’adoption en France des normes IFRS relatives aux incorporels. Bouleversement des pratiques ou inertie ?

Abstract

This paper examines the mandatory adoption of IFRS on intangibles in the French environment. A typology of intangible-related accounting practices in the period of transition to IFRS is developed. The results indicate three clusters of firms, each affected differently by the transition. The first cluster displays a significant change, with a considerable increase in goodwill as a result of reclassification of other intangible assets such as market shares. The second and the third cluster show stability. The inertia phenomenon described by Nobes (2006), arguing that pre-IFRS accounting treatments could survive under IFRS, is thus confirmed.