The Influence of Twenty Years of Accounting Standardization and PCG (French General Accounting Plan) in Francophone Africa (notice n° 409938)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01586cam a2200193 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250119101811.0 |
| 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 | The Influence of Twenty Years of Accounting Standardization and PCG (French General Accounting Plan) in Francophone Africa |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 1999.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 10 |
| 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 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 | Accounting Auditing Control | Volume 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/journal-accounting-auditing-control-1999-3-page-211?lang=en&redirect-ssocas=7080">https://shs.cairn.info/journal-accounting-auditing-control-1999-3-page-211?lang=en&redirect-ssocas=7080</a> |
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