 Le modèle comptable CARE/TDL: une brève introductionAlexandre Rambaud ()
Post-Print from HAL Abstract: Today taking up the challenge of sustainability requires the development of appropriate accounting tools. In this way, the CARE/TDL model is the natural and truly adapted framework to tackle these issues. Its goal is to extend the classical financial statements, in order to incorporate the human and natural types of capital, and to apply to them the same instruments of protection than those used in traditional accounting for the financial capital. It entails in particular to generalize the concept of planified depreciation (and so, of systematic wear and tear) to all the different types of capital and to conceptualize them as liabilies and not as assets. In these conditions, this model needs to redefine the notion of capital in a context of sustainable management. With this aim in mind, we introduce the concept of representants of the concerned types of capital; their function is to formulate, collectively and regularly with the firm, the maintenance levels of these types of capital, whose accounting value is therefore determined by these levels. Keywords: Capital; Amortissement; Integrated reporting; Triple Bottom Line; Capital Naturel; Capital Humain; Développement Durable; Comptabilité Sociale et Environnementale (search for similar items in EconPapers) Published in Revue Française de Comptabilité, 2015, 483 There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it. Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01253482 Access Statistics for this paper More papers in Post-Print from HAL |
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