Le test de perte de valeur avec l’IAS 36 : difficultés et risques : Le cas du groupe PSA

Abstract : This article studies the impairment tests required in IAS 36. In the 2012 financial statements, they increase a lot with the bad economic situation and the lack of economic perspectives. We analyze the difficulties to realize IAS 36 (high technicality, forecasts, hypothesis and importance of judgment). The subjectivity and the uncertainty of the impairment test are important. The case study on the PSA group confirms the difficulties and the subjectivity of impairment tests. It also shows that the amounts are strongly dependent of the hypothesis.
Keywords : Impairment loss IAS 36
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Gaëlle Lenormand, Lionel Touchais. Le test de perte de valeur avec l’IAS 36 : difficultés et risques : Le cas du groupe PSA. Revue Française de Comptabilité, Ed. comptables-Malesherbes, 2014. ⟨hal-01737388⟩

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