Qualité de l'information comptable

Céline Michaïlesco ()
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Céline Michaïlesco: 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: Analyse du concept de qualité de l'information comptable dans les normalisations comptables française et américaines. Evolution de la signification du concept dans le temps.

Keywords: Qualité; cadre conceptuel; FASB; PCG; IASB (search for similar items in EconPapers)
Date: 2009
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00540571v1
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Published in Encyclopédie de Comptabilité, Contrôle de gestion et Audit, Economica, pp. 1023 - 1033, 2009

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00540571

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