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L'evaluation de l'entreprise: Du cout historique a la valeur actuarielle
L'evaluation de l'entreprise: Du cout historique a la valeur actuarielle
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L'evaluation de l'entreprise: Du cout historique a la valeur actuarielle
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L'evaluation de l'entreprise: Du cout historique a la valeur actuarielle
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L'evaluation de l'entreprise: Du cout historique a la valeur actuarielle
L'evaluation de l'entreprise: Du cout historique a la valeur actuarielle
Journal Article

L'evaluation de l'entreprise: Du cout historique a la valeur actuarielle

2013
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Overview
Notre objectif est de mettre en lumière une justification théorique de la valeur actuarielle comme mesure du capital investi qui présent la valeur financière de l'entreprise par rapport aux anciennes méthodes d'évaluations tel que le coût historique Ce concept de préservation de la valeur s'appuie sur la notion du maintien du capital physique de l'IASB, jusqu'à la fin des années 1970 période qualifiée d' (âge d'or de la recherche en comptabilité financière), cette approche fondée sur les méthodes stochastiques pour créer un système de valeur.
Publisher
جامعة عاشور زيان الجلفة - كلية العلوم الاقتصادية والعلوم التجارية وعلوم التسيير