Comptabilité approfondie Les méthodes d’évaluation

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Comptabilité approfondie : Les méthodes d’évaluation • Comptabilité approfondie • les méthodes d’évaluation • La valeur d’entrée • La valeur actuelle • La valeur comptable nette • au coût d’acquisition pour les biens acquis • *au coût de production pour les biens produits • • La valeur d’entrée de l’actif immobilisé est corrigée par les amortissements et les dépréciations • • La valeur d’entrée des créances est corrigée par les dépréciations • • Les corrections sont effectuées sous forme de provisions et d’amortissements • • La valeur comptable à inscrire au bilan est la plus petite valeur de la valeur d’entrée, de la valeur actuelle et de la valeur nette 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