Cadres comptables conceptuels

Bernard Colasse ()
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Bernard Colasse: DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique

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Abstract: Définition, illustration et critique de la notion de cadre conceptuel

Keywords: cadre conceptuel; cadre du FASB; cadre de l'IASB; objectifs de la comptabilité (search for similar items in EconPapers)
Date: 2009-03
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Published in Encyclopédie de comptabilité, contrôle et audit, Economica, pp.103-114, 2009

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00394141

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