France

Jean-Paul Griziaux

Chapter Chapter 14 in Transnational Accounting, 1995, pp 1135-1286 from Palgrave Macmillan

Abstract: Abstract The first accounting rules appeared under Colbert, Minister of Louis XIV (seventeenth century). Jacques Savary (a merchant who became rich and went into finance) contributed to the building of the new ‘Code Marchand’. This latter, best known under the name of ‘Ordonnance de Colbert’ (1673), made use of the ‘livres de commerce’ compulsory for the merchants and enabled the ‘Journal’ book to be used as evidence.

Keywords: Balance Sheet; Trade Mark; Fixed Asset; Individual Account; Accounting Period (search for similar items in EconPapers)
Date: 1995
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-1-349-13233-1_14

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DOI: 10.1007/978-1-349-13233-1_14

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