Les enseignements d'une comparaison de la comptabilité sociale des entreprises en Chine et en France (notice n° 342651)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01751cam a2200301 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250118021530.0 |
| 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 | Evraert, Serge |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Les enseignements d'une comparaison de la comptabilité sociale des entreprises en Chine et en France |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2002.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 8 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Cet article interprète à partir d’un examen historique et d’une étude de cas les ressemblances et les différences entre les comptes annuels des sociétés cotées en Chine et en France dans une période de changements globaux et d’efforts entrepris en faveur de l’harmonisation internationale. Malgré les contrastes les deux pays appartiennent au modèle comptable continental avec une comptabilité d’entreprise à deux vitesses susceptible d’évoluer à long terme. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | A Case Study to Compare Annual Accounts in China and FranceThis papers discuss the similarities and the differences between the annual accounts drawn up in China and France in a period of rapid change and global international harmonization. As the two continental countries use a two tier system, one can wonder if such an organisation might persist over time. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | réforme comptable |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | harmonisation comptable |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | China |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | France |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | étude de cas |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | accounting reform |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | accounting harmonization |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | China |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | case study |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | France |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Ding, Yuan |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Comptabilité Contrôle Audit | 8 | 3 | 2002-12-01 | p. 287-309 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-comptabilite-controle-audit-2002-3-page-287?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-comptabilite-controle-audit-2002-3-page-287?lang=fr&redirect-ssocas=7080</a> |
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