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| Author: | Meyer, M. A. |
| Title: | Le dernier plan comptable sovietique premier plan russe et le plan comptable general francais 1982 (The last Soviet, the first Russian accounting scheme and the general French accounting scheme from 1982) |
| Journal: | Revue Francaise de Comptabilite
1992 : NR. 237, p. 67-74 |
| Index terms: | ACCOUNTING SYSTEMS CIS FRANCE |
| Language: | fre |
| Abstract: | This is a detailed analysis and comparison of the three accounting schemes mentioned in the title relying on official documents. The similarities and differences are explained by the different economic and systemic backgrounds (planned economy - market economy). The different types of accounts, balances etc. are enumerated. |
SCIMA