Vingt ans de normalisation comptable française en Europe : grandeur ou décadence ? (notice n° 341974)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01446cam a2200265 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250118021153.0 |
| 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 | Richard, Jacques |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Vingt ans de normalisation comptable française en Europe : grandeur ou décadence ? |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 1999.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 11 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Après avoir analysé l’évolution de la relation entre les modes de gouvernance et les principaux types de comptabilité européens, l’article pose la question des chances de subsistance de la spécificité du modèle comptable français face à la concurrence d’autres modèles. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Following a study of the evolution of the relationship between the types of corporate governance and the main types of European accounting systems, the article analyzes the chances of persistance of the french accounting model in front of concurrent models. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | classification des systèmes comptables |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | comptabilité française |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | comptabilité européenne |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | gouvernement de l'entreprise |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | corporate govenance |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | classification of accounting systems |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | french accounting |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | european accounting |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Comptabilité Contrôle Audit | 5 | 3 | 1999-12-01 | p. 223-232 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-comptabilite-controle-audit-1999-3-page-223?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-comptabilite-controle-audit-1999-3-page-223?lang=fr&redirect-ssocas=7080</a> |
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