Le principe allemand de prépondérance du bilan commercial sur le bilan fiscal et ses effets comptables

Bertrand Quere
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Bertrand Quere: CERAG - Centre d'études et de recherches appliquées à la gestion - UPMF - Université Pierre Mendès France - Grenoble 2 - CNRS - Centre National de la Recherche Scientifique

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Keywords: principe allemand; prépondérance; bilan commercial; bilan fiscal; effets comptables (search for similar items in EconPapers)
Date: 1994
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Published in Revue Française de Comptabilité, 1994, n° 254, mars, p. 64-71

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00813470

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