Vingt ans de normalisation comptable et de PCG. Son influence dans les pays d'Afrique francophone (notice n° 342183)
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| fixed length control field | 02598cam a2200241 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250118021259.0 |
| 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 | Causse, Geneviève |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Vingt ans de normalisation comptable et de PCG. Son influence dans les pays d'Afrique francophone |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 1999.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 10 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | La normalisation comptable française a eu une influence forte sur le processus de normalisation dans de nombreux pays, au cours des décennies précédentes. Son influence fut particulière dans les pays de l’OCAM (Organisation de la Communauté des pays africains, malgaches et mauriciens). Après les indépendances, la poursuite des relations de la France avec les pays concernés, notamment dans le domaine de la normalisation comptable, a fait que les processus respectifs de normalisation ne peuvent être examinés indémendamment les uns des autres ; chaque étape franchie d’un côté s’appuyant sur l’expérience de ce qui a été fait de l’autre. L’examen du chemin partouru par la normalisation comptable fait apparaître, de manière significative, la nature des relations de la France avec les pays d’Afrique francophone et l’évolution de ces relations depuis les indépendances. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | The harmonisation of French accounting standards has directly influenced the harmonisation process in many countries during the last few decades. Its influence has been particularly market in the countries belonging to the OCAM (Organisation of the Community of African, Malgache and Mauritian countries). Following independence, France’s continued co-operation with the countries concerned especially in the area of the harmonisation of accounting standards has meant that the respective processes of standardisation cannot be studied in isolation. Indeed each move forward by a given party has built on experience gleaned from others. Analysis of the ground covered by the harmonisation of accounting standards quite clearly reveals the nature of France’s relations with the French-speaking countries of Africa and shows how these relations have evolved since independence. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | relations franco-africaines |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | OCAM |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | normalisation comptable française |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | relations between France and Africa |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | french accounting standards |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | OCAM |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Comptabilité Contrôle Audit | 5 | 3 | 1999-12-01 | p. 211-222 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-comptabilite-controle-audit-1999-3-page-211?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-comptabilite-controle-audit-1999-3-page-211?lang=fr&redirect-ssocas=7080</a> |
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