Les enseignements d'une comparaison de la comptabilité sociale des entreprises en Chine et en France

Serge Evraert and Yuan Ding

ACCRA, 2002, vol. 8, issue 3, 287-309

Abstract: This papers discuss the similarities and the differences between the annual accounts drawn up in China and France in a period of rapid change and global international harmonization. As the two continental countries use a two tier system, one can wonder if such an organisation might persist over time.

Keywords: France; China; accounting reform; accounting harmonization; case study (search for similar items in EconPapers)
Date: 2002
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