How a better obsolescence accounting of it fixed assets would allow companies to preserve their capital in our digitalized world? / Héloïse GAUDIN / 2021

Titre : How a better obsolescence accounting of it fixed assets would allow companies to preserve their capital in our digitalized world? Type de document : Mémoire Auteurs : Héloïse GAUDIN, Auteur Année de publication : 2021 Importance : 26 p. Note générale : Pour accéder aux fichiers PDF, merci de vous identifier sur le catalogue avec votre compte Office 365 via le bouton CONNEXION en haut de page. Langues : Anglais (eng) Mots-clés : Management DEPRECIATION TECHNIQUE ; DETTE ; CAPITAL Entreprise DIGITAL Note de contenu : The main objective of this thesis is to find a new method of accounting for the obsolescence of intangible IT fixed assets, which would best reflect the reality of the company's business but also preserve capital. I also wanted to popularize the concept of technical debt, which raises increasing issues in the world of business and corporate finance, but which is still often unknown outside the Information Systems Department. Programme : MSc Corporate Finance Permalink : https://cataloguelibrary.neoma-bs.fr/index.php?lvl=notice_display&id=538591