De la réforme 1996-1998 du dispositif français de normalisation comptable (notice n° 104446)
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| fixed length control field | 03011cam a2200277 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250112005614.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Colasse, Bernard |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | De la réforme 1996-1998 du dispositif français de normalisation comptable |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 1998.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 64 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Sont examinées les relations qui existent entre l’histoire de la normalisation comptable française et l’histoire économique et sociale de la France. Quatre périodes sont distinguées et caractérisées. La première (1946-1957) est celle de la naissance de la normalisation comptable « à la française » ; la deuxième (1958-1973), celle de son renforcement au service des intérêts fiscaux de l’État ; la troisième (1974-1983), celle de son apogée sous l’impulsion européenne ; la quatrième (depuis 1984), celle de sa mise à l’épreuve face à la normalisation internationale. À chacune de ces périodes, se trouve associée une certaine configuration des relations entre l’État, les professions comptables et les entreprises. Cette mise en perspective historique de la normalisation française permet d’interpréter la réforme 1996-1998 du dispositif institutionnel qui la soutient comme une opération de sous-traitance par l’État de l’élaboration des normes comptables à la profession comptable et aux grandes entreprises. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | The French System for Accounting Standardisation : the 1996-1998 reformThe paper concerns relationships between the history of French accounting standardisation and contemporary French economic and social history. Four periods are singled out. The first, 1946-1957, sees the emergence of the French approach to accounting standardisation. The second, 1958-1973, is marked by the strengthening of this approach for state purposes of tax control and administration. The third 1974-1983, represents the apogee of the French approach, domestically and at a pan-European level. The fourth, 1984 to the present, sees international accounting standardisation as a source of tension and pressure for adaptation of the French approach. It is shown that each of these periods corresponds to a certain configuration of relationships between the state, accounting profession and enterprise sector. The present analysis provides the basis for interpreting the 1996-1998 reform to French institutional arrangements responsible for accounting standardisation. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | normalisation |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | national de la compatibilité |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | conseil |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | comité de la réglementation comptable |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | comité de la réglementation comptable |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | french standardisation |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | standardisation |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | conseil national de la compatibilité |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Standish, Peter |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Comptabilité Contrôle Audit | 4 | 2 | 1998-09-01 | p. 5-27 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-comptabilite-controle-audit-1998-2-page-5?lang=fr">https://shs.cairn.info/revue-comptabilite-controle-audit-1998-2-page-5?lang=fr</a> |
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