La commission de contrôle des marchés dans la normalisation comptable: comparaison entre la COB et la SEC

Philippe Dessertine

ACCRA, 1997, vol. 3, issue 1, 69-87

Abstract: Economic environmental pressure and problems related to the procedures of accounting standardization lead the stock market commission to participate more closely to the evolution of accountancy in France. This intervention has been officialized by the recent reorganization of the accountancy authorities. The American system remains an interesting example because it has already experienced similar problems, even if there are some différencies, that could help to define for the future the role of the stock market commission within accounting institutions.

Keywords: standardization of accounting; financial information; COB; SEC; international accounting harmonization (search for similar items in EconPapers)
Date: 1997
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