De Charybde de la comptabilité de caisse en Scylla de la comptabilité patrimoniale
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- Yuri Biondi, 2004. "La valorisation des actifs dans le cadre conceptuel de la future normalisation comptable internationale, particulièrement au regard des normes 36 et 38," ACCRA, Association francophone de comptabilité, vol. 10(2), pages 55-71.
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"La valorisation des actifs dans le cadre conceptuel de la future normalisation comptable internationale, particulièrement au regard des normes 36 et 38,"
ACCRA, Association francophone de comptabilité, vol. 10(2), pages 55-71.
- Yuri Biondi, 2004. "La valorisation des actifs dans le cadre conceptuel de la future normalisation comptable internationale, particulièrement au regard des normes 36 et 38," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 10(2), pages 55-71.
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- Sylvie Rascol-Boutard & Pascale Amans & Ariel Eggrickx, 2015. "La comptabilité publique au défi des frontières organisationnelles Le cas du traitement des immobilisations corporelles dans le secteur public local," Post-Print hal-01630733, HAL.
- Stanislas Boutmy & Madina Rival, 2013. "Action publique des collectivités locales françaises et réforme comptable : vers plus de transparence ?," Post-Print hal-02901086, HAL.
- Aurelia Ştefănescu & Eugeniu Ţurlea, 2011. "Accrual Accounting, Foundation For The Financial Reporting Into The Public Sector Entities," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(13), pages 1-14.
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More about this item
Keywords
Accrual and cash accounting; non-business accounting; governmental accounting; public accounting theory and standards; conceptual framework; nature and role of the State as an entity; Comptabilité patrimoniale et financière; comptabilité de l’État; comptabilité non commerciale; théorie et normes comptables publiques; nature et fonction de l’entité État;All these keywords.
JEL classification:
- D73 - Microeconomics - - Analysis of Collective Decision-Making - - - Bureaucracy; Administrative Processes in Public Organizations; Corruption
- E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
- H61 - Public Economics - - National Budget, Deficit, and Debt - - - Budget; Budget Systems
- M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
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