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Gestionnaire perplexe face à la comptabilisation d'engagements financiers (Un)
Case 9 90 2001 002
Author : 
Languages : 
  • French
Keywords: 
  • Engagements financiers divers,
  • Refinancement de dette,
  • États financiers,
  • Actions autodétenues,
  • Régime d'options d'achat d'actions
Year of production : 
2001
Registration date : 
2001-01-01
Teaching notes included : 
Yes
Abstract

Ce cas couvre le traitement comptable nuancé de divers engagements financiers, la comptabilisation d'un refinancement avant échéance d'une dette à long terme, les régimes d'achat d'actions avec élément de rémunération et les opérations sur les capitaux propres.

Primary domain : 
Accounting
Secondary domain : 
Not available
Sectors : 
  • Manufacturing
Source : 
Not available
Type : 
Traditional case 
Type of data used in the production of the case : 
Undefined
Event location : 
Montréal
Year of start of the event : 
2000
Year the event ended : 
Not available
Business size : 
Moyenne