Advanced Search
MyIDEAS: Login

Entités D'Économie Solidaire : L'Incidence De Leurs Caractéristiques Sur La Comptabilité

Contents:

Author Info

  • Antoni Socias

    (Centre de comptabilité - Université des iles baléares)

  • Raquel Herranz

    (Centre de comptabilité - Université des iles baléares)

Registered author(s):

    Abstract

    Nous abordons l'étude des entités privées, qui comprennent dans leur énoncé un composant solidaire, dans le but de pouvoir effectuer une analyse comparée de l'incidence comptable de leurs caractéristiques. Pour cela, nous avons dû déterminer au préalable le lien qui les délimite, ce qui a permis de les définir et d'établir un premier classement. À partir de là, nous avons sélectionner les caractéristiques dont l'interprétation peut conditionner plus ou moins intensément leur information comptable, puis procédé finalement à l'établissement de la comparaison ci-dessus mentionnée.

    Download Info

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
    File URL: http://halshs.archives-ouvertes.fr/docs/00/58/45/32/PDF/SOCIAS_HERRANZ.PDF
    Download Restriction: no

    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number halshs-00584532.

    as in new window
    Length:
    Date of creation: May 2002
    Date of revision:
    Publication status: Published - Presented, Technologie et management de l'information : enjeux et impacts dans la comptabilité, le contrôle et l'audit, 2002, France
    Handle: RePEc:hal:journl:halshs-00584532

    Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00584532/en/
    Contact details of provider:
    Web page: http://hal.archives-ouvertes.fr/

    Related research

    Keywords: Économie sociale; ONG; solidarité; résultat; comptabilité;

    References

    No references listed on IDEAS
    You can help add them by filling out this form.

    Citations

    Lists

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    Statistics

    Access and download statistics

    Corrections

    When requesting a correction, please mention this item's handle: RePEc:hal:journl:halshs-00584532

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (CCSD).

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.