IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-01253482.html
   My bibliography  Save this paper

Le modèle comptable CARE/TDL : une brève introduction

Author

Listed:
  • Alexandre Rambaud

    (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris sciences et lettres - CNRS - Centre National de la Recherche Scientifique)

Abstract

Today taking up the challenge of sustainability requires the development of appropriate accounting tools. In this way, the CARE/TDL model is the natural and truly adapted framework to tackle these issues. Its goal is to extend the classical financial statements, in order to incorporate the human and natural types of capital, and to apply to them the same instruments of protection than those used in traditional accounting for the financial capital. It entails in particular to generalize the concept of planified depreciation (and so, of systematic wear and tear) to all the different types of capital and to conceptualize them as liabilies and not as assets. In these conditions, this model needs to redefine the notion of capital in a context of sustainable management. With this aim in mind, we introduce the concept of representants of the concerned types of capital; their function is to formulate, collectively and regularly with the firm, the maintenance levels of these types of capital, whose accounting value is therefore determined by these levels.

Suggested Citation

  • Alexandre Rambaud, 2015. "Le modèle comptable CARE/TDL : une brève introduction," Post-Print hal-01253482, HAL.
    • Handle: RePEc:hal:journl:hal-01253482
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-01253482. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.