Financial Accounting

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: What is financial accounting used for ? What constitutes its thoretical underpinnings and the logic behind it ? What do the main documents associated with it look like ? What are its limitations and posible future devlopments? These are the main questions which are dealt with in this article.

Keywords: Accounting conceptual framework; accounting information system; financial accounting; Cadre comptable conceptuel; comptabilité financière; comptabilité générale; système comptable d'information (search for similar items in EconPapers)
Date: 1996
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Published in Malcom Warner. International Encyclopedia of Business & Management, Routlege, pp.1363-1378 (vol. 2), 1996

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00668145

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