Essec\Faculty\Model\Contribution {#2233
  #_index: "academ_contributions"
  #_id: "8658"
  #_source: array:26 [
    "id" => "8658"
    "slug" => "goodwill-vous-avez-dit-goodwill"
    "yearMonth" => "2013-06"
    "year" => "2013"
    "title" => ""Goodwill", vous avez dit "Goodwill" ?"
    "description" => "DICK, W. (2013). "Goodwill", vous avez dit "Goodwill" ? <i>Les Echos</i>."
    "authors" => array:1 [
      0 => array:3 [
        "name" => "DICK Wolfgang"
        "bid" => "B00000158"
        "slug" => "dick-wolfgang"
      ]
    ]
    "ouvrage" => ""
    "keywords" => array:3 [
      0 => "Écart d'acquisition"
      1 => "IFRS"
      2 => "Regroupement d'entreprise"
    ]
    "updatedAt" => "2020-12-17 18:37:46"
    "publicationUrl" => null
    "publicationInfo" => array:3 [
      "pages" => null
      "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" => "L'article explique ce qu'on entend par écart d'acquisition ("Goodwill") lors de l'acquisition d'une entreprise. Il s'agit de la fraction du coût d'acquisition qu'il n'est pas possible d'allouer à des actifs identifiables. L'article donne aussi des éléments concernant son traitement comptable selon les IFRS."
      "en" => "The article explains what "Goodwill" is when a company acquires another. It is the part of the purchase price that cannot be allocated to identifiable assets. The article also give some information about the accounting treatment of "Goodwill" under IFRS."
    ]
    "authors_fields" => array:2 [
      "fr" => "Comptabilité et Contrôle de Gestion"
      "en" => "Accounting and Management Control "
    ]
    "indexedAt" => "2024-12-22T17:21:43.000Z"
    "docTitle" => ""Goodwill", vous avez dit "Goodwill" ?"
    "docSurtitle" => "Articles ou vidéos de vulgarisation"
    "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">Comptabilité et Contrôle de Gestion</span> | <span class="document-property-year">2013</span>"
    "keywordList" => "<a href="#">Écart d'acquisition</a>, <a href="#">IFRS</a>, <a href="#">Regroupement d'entreprise</a>"
    "docPreview" => "<b>"Goodwill", vous avez dit "Goodwill" ?</b><br><span>2013-06 | Articles ou vidéos de vulgarisation </span>"
    "docType" => "research"
    "publicationLink" => "<a href="#" target="_blank">"Goodwill", vous avez dit "Goodwill" ?</a>"
  ]
  +lang: "fr"
  +"_type": "_doc"
  +"_score": 8.808309
  +"parent": null
}