Essec\Faculty\Model\Contribution {#2216
  #_index: "academ_contributions"
  #_id: "8664"
  #_source: array:26 [
    "id" => "8664"
    "slug" => "impairment-tests-et-valeur-dactifs"
    "yearMonth" => "2013-02"
    "year" => "2013"
    "title" => "« Impairment tests » et valeur d’actifs"
    "description" => "DICK, W. (2013). « Impairment tests » et valeur d’actifs. <i>Les Echos</i>, pp. 35."
    "authors" => array:1 [
      0 => array:3 [
        "name" => "DICK Wolfgang"
        "bid" => "B00000158"
        "slug" => "dick-wolfgang"
      ]
    ]
    "ouvrage" => ""
    "keywords" => array:4 [
      0 => "IFRS"
      1 => "Impairment test"
      2 => "Test de dépréciation"
      3 => "Valeur recouvrable"
    ]
    "updatedAt" => "2020-12-17 18:37:46"
    "publicationUrl" => null
    "publicationInfo" => array:3 [
      "pages" => "35"
      "volume" => null
      "number" => null
    ]
    "type" => array:2 [
      "fr" => "Articles ou vidéos de vulgarisation"
      "en" => "Press article, video or other popular media"
    ]
    "support_type" => array:2 [
      "fr" => "Presse"
      "en" => "Press"
    ]
    "countries" => array:2 [
      "fr" => null
      "en" => null
    ]
    "abstract" => array:2 [
      "fr" => "La valeur comptable d'un actif ne doit jamais dépasser sa valeur réelle afin d'éviter l'émergence de valeurs fictives. Cet article analyse la méthodologie proposée par les IFRS (International Financial Reporting Standards) pour déterminer cette valeur réelle."
      "en" => "The net carrying amount of assets should never exceed their respective real value (recoverable amount). This article analyses the IFRS methodology for determining this real value."
    ]
    "authors_fields" => array:2 [
      "fr" => "Comptabilité et Contrôle de Gestion"
      "en" => "Accounting and Management Control "
    ]
    "indexedAt" => "2024-12-22T12:21:42.000Z"
    "docTitle" => "« Impairment tests » et valeur d’actifs"
    "docSurtitle" => "Press article, video or other popular media"
    "authorNames" => "<a href="/cv/dick-wolfgang">DICK Wolfgang</a>"
    "docDescription" => "<span class="document-property-authors">DICK Wolfgang</span><br><span class="document-property-authors_fields">Accounting and Management Control </span> | <span class="document-property-year">2013</span>"
    "keywordList" => "<a href="#">IFRS</a>, <a href="#">Impairment test</a>, <a href="#">Test de dépréciation</a>, <a href="#">Valeur recouvrable</a>"
    "docPreview" => "<b>« Impairment tests » et valeur d’actifs</b><br><span>2013-02 | Press article, video or other popular media </span>"
    "docType" => "research"
    "publicationLink" => "<a href="#" target="_blank">« Impairment tests » et valeur d’actifs</a>"
  ]
  +lang: "en"
  +"_type": "_doc"
  +"_score": 9.029856
  +"parent": null
}