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Commentaire analytique et critique du cadre conceptuel du CPDC

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 mai 1996, le Comité Permanent de la Doctrine Comptable (CPDC) de l'Ordre des Experts-Comptables a publié, à l'instar de ce qui se fait dans les pays anglo-saxons. un projet de cadre comptable conceptuel. Dans sa critique de ce projet, l'auteur met en particulier l'accent sur la définition très réductice de l'entreprise qui sous-tend ce projet ainsi que sur la conception objectiviste de la représentation qui semble inspirer ses auteurs.

Suggested Citation

  • Bernard Colasse, 1996. "Commentaire analytique et critique du cadre conceptuel du CPDC," Post-Print halshs-00666799, HAL.
    • Handle: RePEc:hal:journl:halshs-00666799
    as

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    Cited by:

    1. Peter Standish, 2003. "Evaluating National Capacity for Direct Participation in International Accounting Harmonization: France as a Test Case," Abacus, Accounting Foundation, University of Sydney, vol. 39(2), pages 186-210, June.

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