Earnings reported by North American firms are conditioned by specific contextual factors that enhance their contractual and value relevances: regulatory oversight by securities commissions, relatively strict accounting and auditing standards, an extensive financial analysis industry and active...

Accounting standards define goodwill as the excess of the cost of an acquired company over the sum of its identifiable net assets. Two basic views of goodwill can be distinguished from the literature. For some authors, goodwill represents an above normal earnings capacity. A price is paid in...

In Switzerland the use of International Accounting Standards (IAS) is allowed as an alternative to national rules for the preparation of consolidated financial statements. This opportunity has been widely used, since about 40% of Swiss listed compagnies do comply with IAS. Because of...

Cet article a pour objectif de presenter de d'apporter quelques elements de reflexion sur la methode largement utilisee dans la determination des couts de l'Activity-Based Costing ou ABC, traduite par la comptabilite par activite. Les prinicpes de la methode seront ainsi presentes et une...