Actualisation de la recommandation n° 2013-02 de l’ANC relative aux engagements de retraite

Eric Tort ()
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Eric Tort: MAGELLAN - Laboratoire de Recherche Magellan - UJML - Université Jean Moulin - Lyon 3 - Université de Lyon - Institut d'Administration des Entreprises (IAE) - Lyon

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Abstract: En novembre 2021, l'ANC a actualisé sa recommandation ANC 2013-02 relative à l'évaluation et la comptabilisation des engagements de retraite et avantages similaires en règles françaises.

Keywords: ANC; Comptabilisation des engagements (search for similar items in EconPapers)
Date: 2022-01-10
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Published in Option Finance, 2022, 1637, pp.55

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-03852044

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