haku: @author Walton, P. / yhteensä: 10
viite: 9 / 10
| Tekijä: | Walton, P. Scheid, J. C. |
| Otsikko: | Financial accounting a la francaise. |
| Lehti: | Accountancy
1987 : JAN, VOL. 99:1121, p. 76-77 |
| Asiasana: | ACCOUNTING PRINCIPLES FRANCE |
| Kieli: | eng |
| Tiivistelmä: | A review that stresses that despite the different procedures, accounting in France shaped the Fourth Directive more than any other European country. The analysis covers the standardised approach to financial accounting and auditing, the role of the National Accounting Council, and the upswing in the number of industrial and commercial accountants. The analysis also refers to the move towards capital-market accounting. |
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