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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References
Albu L-L. & Georgescu G. (1987). L'amortissement et l'Autofinancement du Processus d'Investissement. Revue Roumaine des Sciences Sociales, Vol. 31, n° 1, pp. 1-11.
Barefield R. M. & Comiskey E. E. (1971). Depreciation Policy and the Behavior of Corporate Profits. Journal of Accounting Research, Vol. 9, n° 2, pp. 351-358.
Burgstahler D. C & Eames M. J. (2003). Earnings Management to Avoid Losses and Earnings Decreases : Are Analysts Fooled?, Contemporary Accounting Research, Vol. 20, n° 2, pp. 253-294.
Lemarchand Y. & Praquin N. (2005). Falsifications et Manipulations Comptables : La Mesure du Profit, un Enjeu Social (1856-1914). Comptabilité - Contrôle - Audit, Vol. 11, n° 3, pp. 15-33.
Anthony, R. N. (1955). RE, Depreciation in Investment Decisions. Harvard Business Review, Vol. 3, n° 1, pp. 75-76.
Avery, H. G. (1961). Depreciation VS. Inflation. The Accounting Review, Vol. 36, n° 1, pp. 71-74.
Bell, C. S. (1960). Elementary Economics and Depreciation Accounting. The American Economic Review, Vol. 50, n° 1, pp. 154-159.
Ben-Shahar D. & al. (2009). The Straight-Line Depreciation Is Wanted, Dead or Alive. Journal Of Real Estate Research, Vol. 31, n° 3, pp. 351-370.
Brundage, P. F. (1935). Depreciation : an Old Subject with a New Importance. Harvard Business Review, Vol. 13, n° 3, pp. 334-343.
Cauboue, P. (1959). Investissemente et Amortissement. Journal de la Société Statistique de Paris, Tome 100, pp. 181-190.
Cyrille, S. (2005). De la Gestion du Résultat à l'Incarnation de la Politique de Modernisation. Comptabilité - Contrôle - Audit, Vol. 11, n° 3, pp. 89-103.
Golberg, L. (1955). Concepts of Depreciation. The Accounting Review, Vol. 30, n° 3, pp. 468-484.
Hatfield, H. R. (1936). What They Say About Depreciation. The Accounting Review, Vol. 11, n° 1, pp. 18-26.
Hénon, R. (1943). L'amortissement du matériel industriel. Journal de la société statistique de Paris, Tome 84, pp. 119-155.
Lassègue, P. (1962). A propos de l’Amortissement : le Concept et le Mot . Revue Economique, Vol 13, n° 2, pp. 161-185.
Lemarchand, Y. (1993). Du dépérissement à l'amortissement: enquête sur l'histoire d'un concept et de sa traduction comptable. Nantes: Ouest Editions.
Lowe, H. D. (1963). The Essentials of a General Theory of Depreciation. The Accounting Review, Vol 38, n° 2, pp. 293-301.
Schmidt, F. (1930). The Basis of Depreciation Charges. Harvard Business Review, Vol. 8, n° 3, pp. 257-264.
Scott, D. (1945). Defining and Accounting for Depreciation. The Accounting Review, Vol. 20, n° 3, pp. 308-315.
Taggart, H. F. (1940). Accounting for Functional Depreciation. The Accounting Review, Vol. 15, n° 4, pp. 463-469.
Woodward, P. D. (1931). Depreciation : The Development of an Accounting Concept. The Accounting Review, Vol. 31, n° 1, pp. 71-76.
Barefield R. M. & Comiskey E. E. (1971). Depreciation Policy and the Behavior of Corporate Profits. Journal of Accounting Research, Vol. 9, n° 2, pp. 351-358.
Burgstahler D. C & Eames M. J. (2003). Earnings Management to Avoid Losses and Earnings Decreases : Are Analysts Fooled?, Contemporary Accounting Research, Vol. 20, n° 2, pp. 253-294.
Lemarchand Y. & Praquin N. (2005). Falsifications et Manipulations Comptables : La Mesure du Profit, un Enjeu Social (1856-1914). Comptabilité - Contrôle - Audit, Vol. 11, n° 3, pp. 15-33.
Anthony, R. N. (1955). RE, Depreciation in Investment Decisions. Harvard Business Review, Vol. 3, n° 1, pp. 75-76.
Avery, H. G. (1961). Depreciation VS. Inflation. The Accounting Review, Vol. 36, n° 1, pp. 71-74.
Bell, C. S. (1960). Elementary Economics and Depreciation Accounting. The American Economic Review, Vol. 50, n° 1, pp. 154-159.
Ben-Shahar D. & al. (2009). The Straight-Line Depreciation Is Wanted, Dead or Alive. Journal Of Real Estate Research, Vol. 31, n° 3, pp. 351-370.
Brundage, P. F. (1935). Depreciation : an Old Subject with a New Importance. Harvard Business Review, Vol. 13, n° 3, pp. 334-343.
Cauboue, P. (1959). Investissemente et Amortissement. Journal de la Société Statistique de Paris, Tome 100, pp. 181-190.
Cyrille, S. (2005). De la Gestion du Résultat à l'Incarnation de la Politique de Modernisation. Comptabilité - Contrôle - Audit, Vol. 11, n° 3, pp. 89-103.
Golberg, L. (1955). Concepts of Depreciation. The Accounting Review, Vol. 30, n° 3, pp. 468-484.
Hatfield, H. R. (1936). What They Say About Depreciation. The Accounting Review, Vol. 11, n° 1, pp. 18-26.
Hénon, R. (1943). L'amortissement du matériel industriel. Journal de la société statistique de Paris, Tome 84, pp. 119-155.
Lassègue, P. (1962). A propos de l’Amortissement : le Concept et le Mot . Revue Economique, Vol 13, n° 2, pp. 161-185.
Lemarchand, Y. (1993). Du dépérissement à l'amortissement: enquête sur l'histoire d'un concept et de sa traduction comptable. Nantes: Ouest Editions.
Lowe, H. D. (1963). The Essentials of a General Theory of Depreciation. The Accounting Review, Vol 38, n° 2, pp. 293-301.
Schmidt, F. (1930). The Basis of Depreciation Charges. Harvard Business Review, Vol. 8, n° 3, pp. 257-264.
Scott, D. (1945). Defining and Accounting for Depreciation. The Accounting Review, Vol. 20, n° 3, pp. 308-315.
Taggart, H. F. (1940). Accounting for Functional Depreciation. The Accounting Review, Vol. 15, n° 4, pp. 463-469.
Woodward, P. D. (1931). Depreciation : The Development of an Accounting Concept. The Accounting Review, Vol. 31, n° 1, pp. 71-76.
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Published
2016-11-17
How to Cite
EL WAATMANI, A. (2016). Le concept de l’amortissement : histoire et enjeux. Journal of Academic Finance, 7(2), 33–52. https://doi.org/10.59051/joaf.v7i2.56
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