Quel droit comptable pour les PME ?

Alain Burlaud ()
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Alain Burlaud: GREG - CRC - Groupe de recherche en économie et en gestion - Centre de recherche en comptabilité - CNAM - Conservatoire National des Arts et Métiers [CNAM]

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Abstract: During the last 30 years, accounting principles and standards became more and more complex. If only one simple indicator should be used, one may consider the famous French « Mémento comptable Francis Lefèbvre » which is published and updated every year since the late 70. Principles and standards could fit into one volume. Now, there are three (Financial accounting, Consolidated accounts and IFRS) which are bigger and bigger, and printed with smaller and smaller letters! In addition to that, one has to consider all specific sectors with their own volumes : banks, non for profit organizations, etc. Is it fair to impose to SMEs such a complexity? Should be issued simplified standards for these enterprises?

Keywords: Normes comptables; PME; PCG; IFRS (search for similar items in EconPapers)
Date: 2007-12
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Published in La Revue du Financier, 2007, pp.121-137

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00279654

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