The fuzzy set approach has progressively been introduced into many areas of organisational science in order to compensate for certain inadequacies in traditional tools. Indeed behaviourists and expected utility researchers have long been studying the role of ambiguity and vagueness in the human...

(VF)Le coût du capital est traditionnellement perçu comme une fonction croissante du risque d’estimation de la distribution des flux de trésorerie futurs (FTF) dégagés par les sociétés. En référentiel international, l’information communiquée au titre des tests de dépréciation en...

The cost of equity capital is traditionally considered as an increasing function of the estimation risk – the risk of error regarding the distribution of a firm’s future cash flows (FCF). Under international GAAPs, IAS 36 “Impairment of assets” -based information disclosure conveys...

The goodwill is, by nature, complex since this notion encompasses two realities: the first is an economic concept – the expected present value of economic profits – the second is an accounting aggregate – the excess of the acquirer’s purchase price over the fair values of the target’s...

L'ouvrage présente et discute les méthodes d'évaluation pertinentes dans le cadre préparatoire au reporting financier en normes IFRS.

Although accounting information including income measures have long been considered as mere informative veil with no influence over economic fundamentals (Sapra 2008), numerous authors advocate from now on that it does play a central role in any corporate governance scheme and particularly in an...