{"id":1264,"date":"2024-11-30T09:00:00","date_gmt":"2024-11-30T08:00:00","guid":{"rendered":"https:\/\/smalltalks.eu\/blog\/?p=1264"},"modified":"2026-10-09T07:45:05","modified_gmt":"2026-10-09T05:45:05","slug":"une-breve-histoire-de-la-comptabilite-heureka","status":"publish","type":"post","link":"https:\/\/smalltalks.eu\/blog\/2024\/11\/30\/une-breve-histoire-de-la-comptabilite-heureka\/","title":{"rendered":"Une br\u00e8ve histoire de la comptabilit\u00e9 (Heu?reka)"},"content":{"rendered":"\n<figure class=\"wp-block-embed is-type-video is-provider-youtube wp-block-embed-youtube wp-embed-aspect-16-9 wp-has-aspect-ratio\"><div class=\"wp-block-embed__wrapper\">\n<iframe loading=\"lazy\" title=\"Une br\u00e8ve histoire de la comptabilit\u00e9\" width=\"640\" height=\"360\" src=\"https:\/\/www.youtube.com\/embed\/APN_tnr2r5M?feature=oembed\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" referrerpolicy=\"strict-origin-when-cross-origin\" allowfullscreen><\/iframe>\n<\/div><\/figure>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">\u00c0 quel prix inscrire ce que poss\u00e8de une entreprise : celui auquel elle l&#8217;a achet\u00e9, celui auquel elle pourrait le vendre, ou celui qu&#8217;il vaudra demain ? La question para\u00eet technique. Elle raconte pourtant l&#8217;histoire du capitalisme.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Gilles Mitteau suit le fil depuis la Renaissance, o\u00f9 l&#8217;on comptait au prix de vente, jusqu&#8217;\u00e0 la r\u00e9volution industrielle et l&#8217;arriv\u00e9e d&#8217;actionnaires impatients, qui imposent le prix d&#8217;achat et la responsabilit\u00e9 limit\u00e9e. Puis, \u00e0 partir des ann\u00e9es 1970, vient la comptabilit\u00e9 au \u00ab prix futur \u00bb, celle des normes IFRS, qui inscrit au bilan des valeurs estim\u00e9es. Un changement discret aux cons\u00e9quences consid\u00e9rables.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Vid\u00e9o de Gilles Mitteau (Heu?reka), d&#8217;apr\u00e8s l&#8217;article de Jacques Richard, \u00ab The dangerous dynamics of modern capitalism (from static to IFRS&#8217; futuristic accounting) \u00bb (2015).<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00c0 quel prix inscrire ce que poss\u00e8de une entreprise : celui auquel elle l&#8217;a achet\u00e9, celui auquel elle pourrait le vendre, ou celui qu&#8217;il vaudra demain ? La question para\u00eet technique. Elle raconte pourtant l&#8217;histoire du capitalisme. Gilles Mitteau suit le fil depuis la Renaissance, o\u00f9 l&#8217;on comptait au prix de vente, jusqu&#8217;\u00e0 la r\u00e9volution industrielle et l&#8217;arriv\u00e9e d&#8217;actionnaires impatients, qui imposent le prix d&#8217;achat et la responsabilit\u00e9 limit\u00e9e. Puis, \u00e0 partir des ann\u00e9es 1970, vient la comptabilit\u00e9 au \u00ab&#8230;<\/p>\n<p class=\"read-more\"><a class=\"btn btn-default\" href=\"https:\/\/smalltalks.eu\/blog\/2024\/11\/30\/une-breve-histoire-de-la-comptabilite-heureka\/\"> Read More<span class=\"screen-reader-text\">  Read More<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[390,38,143],"tags":[],"class_list":["post-1264","post","type-post","status-publish","format-standard","hentry","category-heureka","category-theme-economie-mondiale","category-theme-entreprises-et-affaires"],"_links":{"self":[{"href":"https:\/\/smalltalks.eu\/blog\/wp-json\/wp\/v2\/posts\/1264","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/smalltalks.eu\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/smalltalks.eu\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/smalltalks.eu\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/smalltalks.eu\/blog\/wp-json\/wp\/v2\/comments?post=1264"}],"version-history":[{"count":1,"href":"https:\/\/smalltalks.eu\/blog\/wp-json\/wp\/v2\/posts\/1264\/revisions"}],"predecessor-version":[{"id":1274,"href":"https:\/\/smalltalks.eu\/blog\/wp-json\/wp\/v2\/posts\/1264\/revisions\/1274"}],"wp:attachment":[{"href":"https:\/\/smalltalks.eu\/blog\/wp-json\/wp\/v2\/media?parent=1264"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/smalltalks.eu\/blog\/wp-json\/wp\/v2\/categories?post=1264"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/smalltalks.eu\/blog\/wp-json\/wp\/v2\/tags?post=1264"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}