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Compta Financiere HEC > Amortissements > Flashcards

Amortissements Flashcards

1
Q

Amortissement Économique vs Comptable

A
  • Economique = VH/Duree de vie
  • Comptable = VH/Durée amortissement
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2
Q

Formule amortissement dégressif géométrique, taux T?

A

VC(en n) = Cd’A * (1-T)**n

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3
Q

Quelle amortissement pour approche comptable? Fiscale ?

A

Comptable > Lineaire
Fiscale > Géométrique

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Compta Financiere HEC (10 decks)

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