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| Author: | Baydoun, N. |
| Title: | The french approach to financial accounting and reporting |
| Journal: | International Journal of Accounting Education and Research
1995 : SPRING, VOL. 30:3, p. 222-244 |
| Index terms: | FRANCE FINANCIAL ACCOUNTING REPORTING |
| Language: | eng |
| Abstract: | In recent years, increasing attention has been paid to the causes of differences between the accounting systems of various countries. Efforts have been directed at both regional and international levels to eliminate or reduce these differences. This has not been an easy task: the complete elimination of differences on a regional or worldwide basis is probably an unrealistic goal because accounting is presumably affected by cultural and environmental factors that are specific to the locality in which decisions are being made. |
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