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| Author: | Leger, M. |
| Title: | Nouveaux instruments financiers : ameliorer le controle interne et adapter la comptabilite. |
| Journal: | Revue Francaise de Gestion
1988 : JUN-AUG, 69, p. 71-73 |
| Index terms: | ACCOUNTANTS MANAGEMENT CONTROL FINANCIAL MANAGEMENT STOCK EXCHANGES |
| Language: | fre |
| Abstract: | Following the Golden Boys period, the era of management controllers and accountants has arrived. If, as is hoped, companies wish to regain control of the management of new financial instruments. However, a great deal remains to be done before this goal is achieved, primarily the translation and the booking of the new transactions in financial statements. The new financial instruments allow to better manage the risks but, at the same time, they are speculative in character. The general direction should not let its executives take the risk on complex accounting operations if its structure is not able to manage them appropriately. |
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