haku: @indexterm France / yhteensä: 3968
viite: 438 / 3968
| Tekijä: | Walton, P. |
| Otsikko: | A framework with a French flavour |
| Lehti: | Accountancy
1996 : AUG, VOL. 118:1236, p. 60-81 |
| Asiasana: | ACCOUNTING FRANCE FINANCE |
| Kieli: | eng |
| Tiivistelmä: | French accountants have prepared the first non-Anglo-Saxon conceptual framework. It breaks with the US model and concentrates on measuring the company's wealth-creating potential. Conceptual frameworks for accounting have up until now been the preserve of standard-setters in the Anglo-Saxon world. They ahve all benn more or less closely related to the first framework developed initially by the US Financial Accounting Standards Board in the 1970s. The French profession has now bid to change that picture with the publication of its own draft framework. |
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