Conceptual frameworks

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: Is the Anglo-Saxon notion of conceptual framework compatible with the French accounting standardisation ? That is the question treated by the author.

Keywords: Conceptual framework; Cadre conceptuel (search for similar items in EconPapers)
Date: 1991-10-25
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Published in Anglo-French Accounting Research seminar 1991, Oct 1991, Chantilly-Chateau de Montvillargenne à Gouvieux, France

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00670290

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