Essai d'identification des sources de complexité de la réglementation comptable applicable en France

Eric Tort ()
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Eric Tort: MAGELLAN - Laboratoire de Recherche Magellan - UJML - Université Jean Moulin - Lyon 3 - Université de Lyon - Institut d'Administration des Entreprises (IAE) - Lyon

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Keywords: système comptable; normalisation; complexité; réglementation; PCG (search for similar items in EconPapers)
Date: 2013-06
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Published in Conférence ISEOR / AAA / IIC, Jun 2013, Lyon, France. 13 p

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00864280

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