IDEAS home Printed from https://ideas.repec.org/a/taf/euract/v6y1997i4p681-691.html
   My bibliography  Save this article

The French notion of the image fidele: the power of words

Author

Listed:
  • Bernard Colasse

Abstract

The notion of image fidelewas introduced into French law in 1983. Confronted with the need to integrate this notion, both unknown and undefined, into the traditional notions of regularity and sincerity, the French accounting community collectively adopted an avoidance strategy. The strategy chosen was not that of challenging existing rules governing the preparation of the balance sheet and the profit and loss statement, but of using the notes to the accounts to record all information not specifically covered by these rules but nonetheless likely to contribute to the mythical image fidele. The major drawback to this strategy was the increasing number of pages devoted to the notes. Sooner or later, the search for the image fidelewould lead the French accounting community to bring into question certain traditional concepts and rules

Suggested Citation

  • Bernard Colasse, 1997. "The French notion of the image fidele: the power of words," European Accounting Review, Taylor & Francis Journals, vol. 6(4), pages 681-691.
    • Handle: RePEc:taf:euract:v:6:y:1997:i:4:p:681-691
    DOI: 10.1080/09638189700000009
    as

    Download full text from publisher

    File URL: http://www.tandfonline.com/doi/abs/10.1080/09638189700000009
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1080/09638189700000009?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Viorel TURCANU & Irina GOLOCIALOVA, 2016. "Accounting truth and its assurance in entities from the Republic of Moldova," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(139), pages 769-769.
    2. repec:dau:papers:123456789/3906 is not listed on IDEAS

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:taf:euract:v:6:y:1997:i:4:p:681-691. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/REAR20 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.