{"id":2768,"date":"2026-07-30T10:50:42","date_gmt":"2026-07-30T08:50:42","guid":{"rendered":"https:\/\/www.auditia.ma\/?p=2768"},"modified":"2026-07-06T15:27:35","modified_gmt":"2026-07-06T13:27:35","slug":"goodwill-definition-calcul-traitement-comptable","status":"publish","type":"post","link":"https:\/\/www.auditia.ma\/en\/goodwill-definition-calcul-traitement-comptable\/","title":{"rendered":"Goodwill : qu’est-ce que c’est et comment le calculer ?"},"content":{"rendered":"

Visit goodwill<\/strong>, traduit en fran\u00e7ais par \u00ab \u00e9cart d’acquisition \u00bb ou \u00ab survaleur \u00bb, est l’un des concepts les plus discut\u00e9s de la comptabilit\u00e9 moderne. Il repr\u00e9sente la diff\u00e9rence entre le prix pay\u00e9 pour acqu\u00e9rir une entreprise et la valeur comptable de ses actifs nets identifiables. Loin d’\u00eatre un simple artefact comptable, le goodwill mat\u00e9rialise des \u00e9l\u00e9ments \u00e9conomiques bien r\u00e9els : la r\u00e9putation de la marque, la qualit\u00e9 des relations clients, le savoir-faire des \u00e9quipes, les positions concurrentielles, les synergies anticip\u00e9es.<\/p>\n

D’o\u00f9 vient le goodwill ?<\/h2>\n

Visit goodwill<\/strong> appara\u00eet m\u00e9caniquement lors d’une acquisition d’entreprise<\/a>. Quand une soci\u00e9t\u00e9 ach\u00e8te une autre soci\u00e9t\u00e9, le prix pay\u00e9 refl\u00e8te la valeur \u00e9conomique de la cible, qui d\u00e9passe g\u00e9n\u00e9ralement la simple somme alg\u00e9brique de ses actifs et passifs comptables. Cette diff\u00e9rence positive entre le prix d’acquisition et la valeur des actifs nets acquis constitue le goodwill. Comptablement, ce goodwill doit \u00eatre inscrit \u00e0 l’actif de l’acqu\u00e9reur.<\/p>\n

Les \u00e9tapes du calcul<\/h2>\n

Le calcul du goodwill<\/strong> se d\u00e9roule en plusieurs \u00e9tapes. D’abord, d\u00e9terminer le prix d’acquisition global : prix pay\u00e9 en num\u00e9raire, valeur des titres remis en \u00e9change, compl\u00e9ments de prix conditionnels (earn-out), \u00e9ventuels frais d’acquisition. Ensuite, identifier et \u00e9valuer \u00e0 leur juste valeur tous les actifs et passifs identifiables de l’entreprise acquise, y compris les actifs incorporels qui ne figuraient pas au bilan (marques, brevets, fichiers clients, contrats strat\u00e9giques). Enfin, calculer le goodwill comme la diff\u00e9rence entre le prix d’acquisition et la juste valeur des actifs nets identifiables.<\/p>\n

L’identification des actifs incorporels<\/h2>\n

C’est une op\u00e9ration technique d\u00e9licate qui requiert souvent l’intervention d’\u00e9valuateurs sp\u00e9cialis\u00e9s. Les marques sont valoris\u00e9es selon des m\u00e9thodes bas\u00e9es sur les redevances (royalty relief), les fichiers clients selon la rentabilit\u00e9 actualis\u00e9e des relations existantes, les contrats par leur valeur \u00e9conomique r\u00e9siduelle. Plus l’identification est exhaustive, plus le goodwill r\u00e9siduel est limit\u00e9. Cette analyse (purchase price allocation, PPA) est essentielle pour la qualit\u00e9 de l’information financi\u00e8re post-acquisition.<\/p>\n

Le traitement comptable selon le r\u00e9f\u00e9rentiel<\/h2>\n

En normes IFRS, le goodwill<\/strong> n’est pas amorti mais soumis annuellement \u00e0 un test de d\u00e9pr\u00e9ciation (impairment test). Si le test r\u00e9v\u00e8le une perte de valeur, le goodwill est d\u00e9pr\u00e9ci\u00e9, cette d\u00e9pr\u00e9ciation \u00e9tant d\u00e9finitive et non r\u00e9versible. En r\u00e9f\u00e9rentiel marocain (CGNC), le goodwill est traditionnellement amorti lin\u00e9airement sur une dur\u00e9e maximale de cinq ans, mais peut \u00e9galement faire l’objet de d\u00e9pr\u00e9ciations exceptionnelles. Cette diff\u00e9rence de traitement peut produire des \u00e9carts significatifs entre les comptes \u00e9tablis selon les deux r\u00e9f\u00e9rentiels.<\/p>\n

Le test de d\u00e9pr\u00e9ciation en IFRS<\/h2>\n

Il consiste \u00e0 comparer la valeur comptable de l’unit\u00e9 g\u00e9n\u00e9ratrice de tr\u00e9sorerie \u00e0 laquelle le goodwill<\/strong> a \u00e9t\u00e9 affect\u00e9 \u00e0 sa valeur recouvrable. La valeur recouvrable est la plus \u00e9lev\u00e9e entre la juste valeur diminu\u00e9e des co\u00fbts de cession et la valeur d’utilit\u00e9. La valeur d’utilit\u00e9 se calcule par actualisation des flux de tr\u00e9sorerie futurs attendus de l’unit\u00e9. Si la valeur comptable exc\u00e8de la valeur recouvrable, une perte de valeur doit \u00eatre comptabilis\u00e9e.<\/p>\n

Le cas particulier du goodwill n\u00e9gatif<\/h2>\n

Visit goodwill n\u00e9gatif<\/strong> (badwill) appara\u00eet dans le cas inverse : quand le prix d’acquisition est inf\u00e9rieur \u00e0 la juste valeur des actifs nets acquis. Cette situation, plus rare, peut s’expliquer par une acquisition opportuniste (entreprise en difficult\u00e9), des perspectives d\u00e9favorables anticip\u00e9es, ou une motivation particuli\u00e8re du c\u00e9dant. Comptablement, le badwill confirm\u00e9 est rapport\u00e9 en r\u00e9sultat de l’exercice.<\/p>\n

L’analyse \u00e9conomique du goodwill<\/h2>\n

A goodwill<\/strong> \u00e9lev\u00e9 peut s’interpr\u00e9ter de plusieurs mani\u00e8res. Positivement, il t\u00e9moigne d’\u00e9l\u00e9ments incorporels de valeur (marque, savoir-faire, position concurrentielle) qui justifient une prime sur les actifs comptables. N\u00e9gativement, il peut traduire un prix d’acquisition trop \u00e9lev\u00e9 qui pourrait justifier ult\u00e9rieurement des d\u00e9pr\u00e9ciations. L’\u00e9volution du goodwill dans le temps donne des indications sur la qualit\u00e9 des acquisitions r\u00e9alis\u00e9es par l’entreprise.<\/p>\n

Cabinet AUDITIA accompagne les groupes \u00e0 Casablanca dans leurs op\u00e9rations de croissance externe : purchase price allocation, calcul et suivi du goodwill<\/strong>, tests de d\u00e9pr\u00e9ciation, audit des op\u00e9rations de regroupement d’entreprises<\/a>, assessment<\/a> des actifs et passifs identifiables.<\/p>\n

Contact us<\/a> pour s\u00e9curiser le traitement comptable de vos acquisitions.<\/p>","protected":false},"excerpt":{"rendered":"

Le goodwill, traduit en fran\u00e7ais par \u00ab \u00e9cart d’acquisition \u00bb ou \u00ab survaleur \u00bb, est l’un des concepts les plus discut\u00e9s de la comptabilit\u00e9 moderne. Il repr\u00e9sente la diff\u00e9rence entre le prix pay\u00e9 pour acqu\u00e9rir une entreprise et la valeur comptable de ses actifs nets identifiables. Loin d’\u00eatre un simple artefact comptable, le goodwill mat\u00e9rialise […]<\/p>","protected":false},"author":1,"featured_media":2799,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[26],"tags":[],"class_list":["post-2768","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gestion"],"yoast_head":"\nGoodwill : qu'est-ce que c'est et comment le calculer ? - Auditia<\/title>\n<meta name=\"description\" content=\"Comprendre le goodwill : d\u00e9finition, calcul, actifs incorporels, traitement comptable, tests de d\u00e9pr\u00e9ciation et goodwill n\u00e9gatif.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.auditia.ma\/en\/goodwill-definition-calcul-traitement-comptable\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Goodwill : qu'est-ce que c'est et comment le calculer ? 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