Stock Market Regulator and Accounting Standardization: Comparison between the French COB and the American SEC (notice n° 144527)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01294cam a2200217 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250112024039.0 |
| 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 | Dessertine, Philippe |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Stock Market Regulator and Accounting Standardization: Comparison between the French COB and the American SEC |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 1997.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 39 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Economic environmental pressure and problems related to the procedures of accounting standardization lead the stock market commission to participate more closely to the evolution of accountancy in France. This intervention has been officialized by the recent reorganization of the accountancy authorities. The American system remains an interesting example because it has already experienced similar problems, even if there are some différencies, that could help to define for the future the role of the stock market commission within accounting institutions. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | SEC |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | financial information |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | international accounting harmonization |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | standardization of accounting |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | COB |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Accounting Auditing Control | Volume 3 | 1 | 1997-01-01 | p. 69-87 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-accounting-auditing-control-1997-1-page-69?lang=en">https://shs.cairn.info/journal-accounting-auditing-control-1997-1-page-69?lang=en</a> |
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