The French System for Accounting Standardization: The 1996-1998 Reform (notice n° 144143)
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| fixed length control field | 01705cam a2200217 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250112023915.0 |
| 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 | The French System for Accounting Standardization: The 1996-1998 Reform |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 1998.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 64 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | The 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 | 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 | Accounting Auditing Control | Volume 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/journal-accounting-auditing-control-1998-2-page-5?lang=en">https://shs.cairn.info/journal-accounting-auditing-control-1998-2-page-5?lang=en</a> |
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