| 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 : |
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| 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 |
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DCG, 9. Introduction à la comptabilité / Paris : NATHAN (2015)
