France

Jacques Richard

Chapter Chapter 15 in Transnational Accounting, 1995, pp 1287-1394 from Palgrave Macmillan

Abstract: Abstract In many books of international accounting, France is portrayed as having a highly regulated and uniform accounting system dominated by a mandatory accounting plan which forms an essential tool in government economic planning. Following recent publications this traditional picture has been questioned. In one of the most comprehensive and detailed books on French accounting the two authors emphasize that in France ‘the web of regulations is very complex indeed, with one set of regulations dealing with individual accounts and another dealing with group accounts’ (Scheid and Walton, 1992, p. 6).

Keywords: Balance Sheet; Parent Company; Loss Statement; Individual Account; Equity Method (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_15

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DOI: 10.1007/978-1-349-13233-1_15

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