Primauté du bilan ou du compte de résultat, le principe du pendule

Judith Saghroun and Claude Simon

ACCRA, 1999, vol. 5, issue 1, 59-76

Abstract: In preparing a balance sheet and income statement, simultaneously, conceptual and practical problems arise. A choice seems necessary between according preeminence to the balance sheet or the income statement. With the new concept of comprehensive income, the FASB seems to be giving more importance to the balance sheet concept rather than the income statement.

Keywords: balance sheet; income; comprehensive income; double entry system; conceptual framework (search for similar items in EconPapers)
Date: 1999
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