Accounting and Taxation: Chronicle of a “Pressing” Relation (notice n° 144453)
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| fixed length control field | 01158cam a2200217 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250112024024.0 |
| 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 | Rossignol, Jean-Luc |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Accounting and Taxation: Chronicle of a “Pressing” Relation |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 1999.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 85 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Accounting and taxation have been keeping "pressing" links for several centuries, even if the origin of the connection officially goes back to the First World War. The historical development of these links, from the antique age to these days, unquestionably contributed to the implementation of the independence of tax law, as well as a tax and accounting practice within companies. Besides, it altered the very existence of the accounting profession. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | independence of tax law |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | accounting profession |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | historical development |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | tax and accounting practice |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | accounting and taxation |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Accounting Auditing Control | Volume 5 | 2 | 1999-06-01 | p. 5-24 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-accounting-auditing-control-1999-2-page-5?lang=en">https://shs.cairn.info/journal-accounting-auditing-control-1999-2-page-5?lang=en</a> |
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