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Le concept de l’amortissement : histoire et enjeux

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  • Abdelmajid EL WAATMANI

Abstract

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.

Suggested Citation

  • Abdelmajid EL WAATMANI, 2016. "Le concept de l’amortissement : histoire et enjeux," Journal of Academic Finance, RED research unit, university of Gabes, Tunisia, vol. 7(2), pages 33-52, November.
  • Handle: RePEc:jaf:journl:v:7:y:2016:i:2:n:56
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    File URL: https://www.scientific-society.com/journal/index.php/AF/article/view/56
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    JEL classification:

    • M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting

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