Droit comptable et droit économique : une approche renouvelée de la patrimonialité

This paper points out the ties between accounting theory (or accounting law) and business law, and propose a new approach of accounting law and of the french accounting proprietorship principle. The scientific contribution of business law to accounting law is significant, especially because business law incorporates economic references into juridical reasoning The conceptual contribution of business law allows first to overcome a descriptive approach of accounting law and to propose a definition of the main principles leading accounting law. The methodological contribution of business law allows then to acknowledge the principle of substance over form as a main component of the french proprietorship principle.