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La réforme du Plan Comptable Général : les projets de documents de synthèse

Author

Listed:
  • Bernard Colasse

    (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique)

Abstract

Depuis 1971, le Conseil National de la Comptabilité travaille à la réforme du Plan Comptable Général 1957. Dans ses bulletins 18 (avril 1974) et 19 (juillet 1974), il dévoile les projets de bilan, de compte de résultat et, grande nouveauté, de tableau de financement actuellement à l'étude. L'auteur commente ces nouveaux documents et juge de leur utilité pour l'analyse financière.

Suggested Citation

  • Bernard Colasse, 1976. "La réforme du Plan Comptable Général : les projets de documents de synthèse," Post-Print halshs-00671594, HAL.
    • Handle: RePEc:hal:journl:halshs-00671594
    as

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