Le modèle américain

Henri Koulayom ()
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Henri Koulayom: CEREG - Centre de Recherche sur la gestion et la Finance - DRM UMR 7088 - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique

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Abstract: Les normes américaines sont incontournables pour la définition d'un référentiel international.

Keywords: SFAS; FASB; US GAAP (search for similar items in EconPapers)
Date: 1999-03
Note: View the original document on HAL open archive server: https://auf.hal.science/hal-01149120v1
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Published in Revue Banque, 1999, Dossier spécial sur l’information financière, p. 26-27

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