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De la réforme 1996-1998 du dispositif français de normalisation comptable

Bernard Colasse () and Peter Standish
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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: The paper concerns relationships between the history of French accounting standardisation and contemporary French economic and social history. From 1946 to present, four periods are singled out. It is shown thet each of these periods correspnds to a certai configuration

Keywords: French accounting standardisation; Conseil National de la Comptabilité; histoire de la normalisation comptable; normalisation comptable; normalisation comptable française (search for similar items in EconPapers)
Date: 1998-09
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Citations: View citations in EconPapers (4)

Published in Comptabilité Contrôle Audit / Accounting Auditing Control, 1998, 4 (2), pp.5-27

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