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The French Chart of Accounts: A conceptual framework for financial analysis
Bernard Paris Jean Fransois des Robert Bernard Paris Jean Fransois des Robert For many experts, the very idea of a national accounting language invites controversy. On the one hand, its value arises from its contribution to more effective communication within the financial community; on the other hand, standardisation might bring rigidity and formalism in an ever-changing economy. This article deals with the economic concepts underlying the French chart of accounts and its use by the Bank of France...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU
Изменен: 20.09.2010