إشكالية فائض قيمة الأصول المعنوية وتأثيرها على القوائم المالية في المجمعات دراسة حالة الشركات المدرجة في مؤشر (CAC40)وحالة الجزائر

Abstract

The study aimed at finding out the reasons why the Algerian complexes did not show the Goodwill in their financial statements in order to obtain accurate financial statements. To answer this problem, a standard study was adopted on the institutions listed in the CAC40 index to study the effect and significance of the Goodwill on the elements of the problem on the first side, and then study the reality of the Algerian environment in several aspects on the second side of the study. The results of the first side showed the existence of statistical indications. The results of the second part of the analytical study of the Algerian environment also revealed the presence of several factors that affect the financial statements of the complexes, which are among the main reasons for publishing financial statements that do not bear the Goodwill.