La qualification financiere, juridique et comptable des instruments de financement

N. Mourgues

Working Papers from Institut de Recherche en Gestion. Universite de Paris XII-

Abstract: La qualification des instruments de financement au bilan des societes releve de differentes categorisations qui, historiquement, vont de celle de fonds propres-dettes a celle de capitaux propres-dette et, enfin selon une classification affinee, a celle de capitaux propres-autres fonds fonds-propres-dettes.

Keywords: CAPITAL; MARCHE FINANCIER (search for similar items in EconPapers)
JEL-codes: G30 G32 (search for similar items in EconPapers)
Pages: 25 pages
Date: 1996
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Persistent link: https://EconPapers.repec.org/RePEc:fth:inrege:96-13

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