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La qualification financiere, juridique et comptable des instruments de financement

Author

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  • Mourgues, N.

Abstract

La qualification des instruments de financement au bilan des societes releve de differentes categorisations qui, historiquement, vont de celle de fonds propres-dettes a celle de capitaux propres-dette et, enfin selon une classification affinee, a celle de capitaux propres-autres fonds fonds-propres-dettes.

Suggested Citation

  • Mourgues, N., 1996. "La qualification financiere, juridique et comptable des instruments de financement," Papers 96-13, Institut de Recherche en Gestion. Universite de Paris XII-.
    • Handle: RePEc:fth:inrege:96-13
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    More about this item

    Keywords

    CAPITAL; MARCHE FINANCIER;

    JEL classification:

    • G30 - Financial Economics - - Corporate Finance and Governance - - - General
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill

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