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Du nouveau système comptable des entreprises de la Tunisie

Author

Listed:
  • Bernard Colasse

    (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique)

Abstract

En 1968, la Tunisie s'était dotée d'un plan comptable dérivé du plan français 1947-1957. Pour se mettre à l'heure de la mondialisation et de la normalisation comptable internationale, elle vient d'adopter un ensemble de textes législatifs et réglementaires qui forment ensemble son nouveau "Système Comptable des entreprises"(SCE) et qui s'appliquera à partir de 1997 en remplacement de l'ancien plan. Il s'agit là de la première tentative faite par un pays de tradition comptable francophone pour se donner un corps de normes comptables compatible avec les normes internationales. Dans cet article, l'auteur se livre à une comparaison entre ce SCE et les normes internationales.

Suggested Citation

  • Bernard Colasse, 1997. "Du nouveau système comptable des entreprises de la Tunisie," Post-Print halshs-00665064, HAL.
    • Handle: RePEc:hal:journl:halshs-00665064
    as

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    Cited by:

    1. Djamel Khouatra & Mohamed El Habib Merhoum, 2018. "Le Système Comptable Financier algérien entre les « Full IFRS » et la norme IFRS PME : Etude qualitative de sa mise en oeuvre par les entreprises," Post-Print hal-01907786, HAL.

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