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Effets des methodes de retraitement du credit-bail sur l'analyse financiere

Author

Listed:
  • Briquet, F.

Abstract

Le recours au credit-bail entraine un mode de comptabilisation relevant d'une pure logique de service exterieur, alors que le bien utilise, souvent de maniere durable, l'est avec une intention de l'entrepreneur comparable a celle qui motive la qualification des immobilisations par le droit comptable, c'est-a-dire: "lorsque les biens sont des instruments de travail destines a rester durablement sous la meme forme dans l'entreprise". L'image de l'activite produite par la lecture des documents comptables est donc corrige pour correspondre a la realite economique.

Suggested Citation

  • Briquet, F., 2000. "Effets des methodes de retraitement du credit-bail sur l'analyse financiere," Papers 00-12, Groupe de recherche en économie financière et en gestion des entreprises, Universite Nancy 2.
  • Handle: RePEc:fth:grefge:00-12
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    More about this item

    Keywords

    ENTREPRENEURS ; COMPTABILITE ; GESTION;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M13 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - New Firms; Startups

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