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4 The Large and Medium-sized Companies and Groups Accounts and Reports Regulations 2008, SI 2008 No. 410 Schedule 1, para
5 The Financial Reporting Standard Applicable in the UK and Republic of Ireland FRS Bilanzrechtsmodernisierungsgesetz BilMoG Avis CNC 2012/13 Le traitement
6 EC comptable des immobilisations incorporelles BMJ, Referentenentwurf eines Gesetzes zur Modernisierung des Bilanzrechts Bilanzrechtsmodernisierungsgesetz-BilMoG vom S
7 EC a cf. 1983, p. 423 Conseil d Etat 1999 BT-Drucksache 16/10067 S cf. Avis du 27 juin 2002 du Conseil National de la relatif l amortissement et la des actifs.
8 Compagnie nationale des commissaires aux comptes, CNCC APB 201 A For details, see Rossignol See also Turot Fond commercial, Provision pour Conditions de comptablisation Amortissement Conditions, CNCC bulletin, 117 mars 2000, p
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10 EC a Fourth Council Directive of 25 July 1978 based on Article 54 3 g of the Treaty on the annual accounts of certain types of companies 78/660/EEC, OJ L 222, , p. 11.
11 EC C I C I goodwill; Geschafts- oder Firmenwert; fonds de commerce concessions; Konzessionen; concessions Statement of Grounds, in: Proposal for a fourth Directive on the annual accounts of limited liability companies. COM final, 10 November Bulletin of the European Communities 12/71, Supplement 7/71, p. 56
12 IAS EC EC EC Regulation EC No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards, OJ L 243, , p. 1. Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006/43/EC of the European Parliament and of the Council and repealing Council Directives 78/660/EEC and 83/349/EEC, OJ L 182, , p. 19.
13 de comercio Real Decreto Legislativo 1/2010, de 2 de julio, por el que se aprueba el texto refundido de la Ley de Sociedades de Capital Anteproyecto de Ley del Mercantil, C.M. 30/05/2014 EU Ley 22/2015, de 20 de julio, de de Cuentas, B.O.E. Oficial Oficial del Estado,. 173, de 21 de julio de 2015, Letter to European Commission of 28 May 2010 on compatibility of the IFRS for SMEs and the EU Accounting Directives 20letters/IFRS%20for%20SMEs%20compatibility%20analysis/The%20Letter.pdf. cf. de la Ley 16/2007, de 4 de julio, de reforma y de la mercantil en materia contable para su internacional con base en la normativa de la Europea. For details, see e.g. Saiz 2015.
14 final primera Hoogendoorn Hoogendoorn Oficial de las Cortes Generales, Serie A: Proyectos de Ley, de 6 de mayo de 2015, , Ibid.,. 113.
15 Hoogendoorn 1999; Hoogendoorn 2002 Richtlijn 500 RJ
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17 IFRS Hoogervorst IAAER European enforcers review of impairment of goodwill and other intangible assets in the IFRS financial statements 02.pdf. The imprecise world of accounting
18 KPMG Who cares about goodwill impairment? ASBJ/EFRAG/OIC 2014
19 EC 78/855/EEC EC 82/891/EEC EC 2005/56/EC 2007/63/EC
20 ASBJ/EFRAG/OIC Conseil d Etat 1999, de section du 1 er Octobre 1999, , conclusions M. Goulard, Recueil Lebon 1999, pp Hoogendoorn, M. 1999, Goodwill verplicht activeren: winst daalt, koers stijgt?, Maandblad voor Accountancy en Bedrijfseconomie, Jrg. 73, nr. 7, pp , Goodwill Afschrijven of niet afschrijven?, Maandblad voor Accountancy en Bedrijfseconomie, Jrg.76, nr.1/2, pp Rossignol, J.-L L amortissement des incorporels, Revue de, 321: pp Saiz, A. 2015, Presente y futuro de la a resultados del fondo de comercio II, Revista Contable, 16 de Junio de presente-y-futuro-de-la-imputacion-a-resultados-del-fondo-de-comercio.aspx Turot, J. 1996, Les incorporels ne sont plus immortels: propos de SA Franco-suisse Gestion CAA Paris, , Droit fiscal, 5, pp de la,. dir. 1983, Dictionnaire de la, La
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