{"id":21601,"date":"2009-12-06T23:00:00","date_gmt":"2009-12-06T22:00:00","guid":{"rendered":"https:\/\/www.accuracy.com\/2009\/12\/06\/la-tribune-levaluation-comptable-progresse-en-entreprise\/"},"modified":"2023-07-28T10:26:45","modified_gmt":"2023-07-28T08:26:45","slug":"la-tribune-levaluation-comptable-progresse-en-entreprise","status":"publish","type":"post","link":"https:\/\/www.accuracy.com\/fr\/la-tribune-levaluation-comptable-progresse-en-entreprise\/","title":{"rendered":"La Tribune - L'\u00e9valuation comptable progresse en entreprise"},"content":{"rendered":"<p>La communication sur la norme IAS 36 continue de se d\u00e9velopper dans les soci\u00e9t\u00e9s du SBF 120. Mais les entreprises sont toutefois r\u00e9ticentes \u00e0 entrer dans le d\u00e9tail afin de pr\u00e9server leur future strat\u00e9gie.<\/p>\n<p>L\u2019\u00e9valuation comptable devient peu \u00e0 peu une r\u00e9alit\u00e9 dans le monde de l\u2019entreprise. Y contribue sans doute la norme comptable internationale IAS 36 qui impose de r\u00e9aliser des tests annuels de d\u00e9pr\u00e9ciation des survaleurs (goodwill), autrement dit de mesurer l\u2019\u00e9cart entre la valeur comptable des actifs incorporels (brevets, marques, licences, etc.) et leur valeur recouvrable. C\u2019est l\u2019un des principaux enseignements du dernier <strong>barom\u00e8tre Accuracy-universit\u00e9 Paris-Dauphine<\/strong> r\u00e9alis\u00e9 aupr\u00e8s de 104 soci\u00e9t\u00e9s du SBF 120.<\/p>\n<p>Force est de constater que la plupart des entreprises privil\u00e9gient une communication a minima. Par exemple, \u00ab\u00a0elles communiquent peu sur la norme IAS 36. S\u2019agissant d\u2019\u00e9valuation, les trois quarts de la norme, qui traitent de d\u00e9bats th\u00e9oriques, sont m\u00eame d\u00e9laiss\u00e9s\u00a0\u00bb explique <strong>Henri-Philippe d\u2019Accuracy<\/strong>. [\u2026]<\/p>\n<p>\u00abLes entreprises n\u2019ont pas envie d\u2019afficher leurs flux futurs ni leur taux de croissance pour ne pas d\u00e9voiler leur politique strat\u00e9gique\u00a0\u00bb, rel\u00e8ve <strong>Henri Philippe<\/strong>. [\u2026]<\/p>\n<p>\u00ab\u00a0L\u2019un des principaux int\u00e9r\u00eats de la norme IAS 36 consiste \u00e0 faire de la p\u00e9dagogie autour de la valeur au sein de l\u2019entreprise\u00a0\u00bb indique <strong>Henri Philippe d\u2019Accuracy.<\/strong><\/p>\n<p>Fr\u00e9d\u00e9ric Hastings<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La communication sur la norme IAS 36 continue de se d\u00e9velopper dans les soci\u00e9t\u00e9s du SBF 120. Mais les entreprises sont toutefois r\u00e9ticentes \u00e0 entrer dans le d\u00e9tail afin de pr\u00e9server leur future strat\u00e9gie. L\u2019\u00e9valuation comptable devient peu \u00e0 peu une r\u00e9alit\u00e9 dans le monde de l\u2019entreprise. Y contribue sans doute la norme comptable internationale [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[113],"tags":[177],"class_list":["post-21601","post","type-post","status-publish","format-standard","hentry","category-france","tag-news"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.5 (Yoast SEO v27.5) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>La Tribune - L&#039;\u00e9valuation comptable progresse en entreprise - Accuracy<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.accuracy.com\/fr\/la-tribune-levaluation-comptable-progresse-en-entreprise\/\" \/>\n<meta property=\"og:locale\" content=\"fr_CA\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La Tribune - L&#039;\u00e9valuation comptable progresse en entreprise\" \/>\n<meta property=\"og:description\" content=\"La communication sur la norme IAS 36 continue de se d\u00e9velopper dans les soci\u00e9t\u00e9s du SBF 120. 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