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De la réforme 1996-1998 du dispositif français de normalisation comptable

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)

  • Peter Standish

Abstract

The paper concerns relationships between the history of French accounting standardisation and contemporary French economic and social history. From 1946 to present, four periods are singled out. It is shown thet each of these periods correspnds to a certai configuration

Suggested Citation

  • Bernard Colasse & Peter Standish, 1998. "De la réforme 1996-1998 du dispositif français de normalisation comptable," Post-Print halshs-00668263, HAL.
    • Handle: RePEc:hal:journl:halshs-00668263
    as

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    Citations

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    Cited by:

    1. Boniface Bampoky, 2016. "Accounting normalization difficulties in the OHADA zone [Les difficultés de normalisation comptable dans l’espace OHADA]," Post-Print hal-01902203, HAL.
    2. Chiapello, Eve & Medjad, Karim, 2009. "An unprecedented privatisation of mandatory standard-setting: The case of European accounting policy," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(4), pages 448-468.
    3. Isabelle Miroir Lair & Caroline André, 2014. "La Liberte D'Appreciation De L'Information Financiere Introduit Du Jeu Dans Les Comptes," Post-Print hal-01899785, HAL.
    4. Nobes, Christopher, 2018. "Lessons from misclassification in international accounting," The British Accounting Review, Elsevier, vol. 50(3), pages 239-254.

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