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La normalisation comptable entre modèle anglo-saxon et modèle continental : le cas de la Roumanie, pays en transition vers l'économie de marché

Author

Listed:
  • Djamel Khouatra

    (ISEOR - Institut de Socio-économie des Entreprises et des ORganisations - Institut de socio-économie des entreprises et des organisations)

Abstract

Cette communication compare deux systèmes de cormalisation comptable : le modèle anglo-saxon des Etats-Unis et le modèle continental de la France dans le cadre de l'harmonisation comptable internationale. La Roumanie a choisi le système comptable français comme source d'inspiration pour son processus de réforme comptable.

Suggested Citation

  • Djamel Khouatra, 2004. "La normalisation comptable entre modèle anglo-saxon et modèle continental : le cas de la Roumanie, pays en transition vers l'économie de marché," Post-Print halshs-00593994, HAL.
    • Handle: RePEc:hal:journl:halshs-00593994
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00593994
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