| Author: | Hoaran, Ch. |
| Title: | La France doit elle se doter d'un conceptuel comptable? (Does France need a unified accounting concept?) |
| Journal: | Revue Francaise de Comptabilite
1992 : NR. 231, p. 58-62 |
| Index terms: | ACCOUNTING PRINCIPLES FRANCE |
| Language: | fre |
| Abstract: | The French General Accounting Plan is a flexible framework able to incorporate a wide range of actual needs. The author stresses the dangers of abandoning this practice and prescribing explicit solutions. This would endanger the main asset of the French system namely that its standards are built on a wide consensus. |
SCIMA