Le concept de l’amortissement : histoire et enjeux
DOI:
https://doi.org/10.59051/joaf.v7i2.56Abstract
L’amortissement est un concept comptable fondamental. Toutefois, les écrits qui s’y rapportent se limitent en grande partie à en expliquer les méthodes du calcul sans donner la moindre information sur son origine et ses enjeux. Par conséquent, l’objectif du présent article est de mettre en évidence dans un premier temps le développement historique du concept de l’amortissement et de souligner, dans un deuxième temps, le rôle crucial que joue la politique d’amortissement en insistant sur ces enjeux et répercussions.Downloads
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Published
2016-11-17
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Copyright (c) 2016 Abdelmajid EL WAATMANI
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How to Cite
Le concept de l’amortissement : histoire et enjeux. (2016). Journal of Academic Finance, 7(2), 33-52. https://doi.org/10.59051/joaf.v7i2.56
