Droit comptable et droit économique: une approche renouvelée de la patrimonialité

Brigitte Raybaud-Turrillo

ACCRA, 1995, vol. 1, issue 1, 25-44

Abstract: This paper points out the ties between accounting theory (or accounting law) and business law, and propose a new approach of accounting law and of the french accounting proprietorship principle. The scientific contribution of business law to accounting law is significant, especially because business law incorporates economic references into juridical reasoning The conceptual contribution of business law allows first to overcome a descriptive approach of accounting law and to propose a definition of the main principles leading accounting law. The methodological contribution of business law allows then to acknowledge the principle of substance over form as a main component of the french proprietorship principle.

Keywords: accounting; theory; law; substanc; form; proprietorship; enterprise; destination; assignment (search for similar items in EconPapers)
Date: 1995
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.cairn.info/load_pdf.php?ID_ARTICLE=CCA_011_0025 (application/pdf)
http://www.cairn.info/revue-comptabilite-controle-audit-1995-1-page-25.htm (text/html)
free

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:cai:accafc:cca_011_0025

Access Statistics for this article

More articles in ACCRA from Association francophone de comptabilité
Bibliographic data for series maintained by Jean-Baptiste de Vathaire ().