January 2024 : I am very proud to announce the publication of our article entitled "Goodwill : un retour vers le futur ? Simulation des effets attendus d’un retour vers un amortissement systématique " tr: Goodwill: Back to the Future ? A simulation of the expected effects of a return to systematic depreciation", which is the second part of "Goodwill : un retour vers le futur ? Mise en perspective du débat" tr: "Goodwill: Back to the future? A perspective on the debate", published in December 2023 in the same journal.
I am grateful to Corinne Bessieux-Ollier and Elisabeth Walliser for being the greatest co-authors ! I also thank Lionel Touchais for his interest in our work, we are honoured, again.
In this article, we estimated the impact of an accounting method change on the financial performance and on the financial structure. The methods change is a return to depreciation versus the current impairment test. Our sample includes companies listed in the SBF 120 index. We found that the performance is on average dramatically deteriorated.
In the first part, we addressed the law problems that have influenced (and created) the accounting ones. We suggest a new interpretation of why standard-setters have met difficulties in problematising Goodwill.
Comentários