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The French notion of the image fidele: the power of words

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  • Bernard Colasse

Abstract

The notion of image fidelewas introduced into French law in 1983. Confronted with the need to integrate this notion, both unknown and undefined, into the traditional notions of regularity and sincerity, the French accounting community collectively adopted an avoidance strategy. The strategy chosen was not that of challenging existing rules governing the preparation of the balance sheet and the profit and loss statement, but of using the notes to the accounts to record all information not specifically covered by these rules but nonetheless likely to contribute to the mythical image fidele. The major drawback to this strategy was the increasing number of pages devoted to the notes. Sooner or later, the search for the image fidelewould lead the French accounting community to bring into question certain traditional concepts and rules

Suggested Citation

  • Bernard Colasse, 1997. "The French notion of the image fidele: the power of words," European Accounting Review, Taylor & Francis Journals, vol. 6(4), pages 681-691.
  • Handle: RePEc:taf:euract:v:6:y:1997:i:4:p:681-691
    DOI: 10.1080/09638189700000009
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    Cited by:

    1. Viorel TURCANU & Irina GOLOCIALOVA, 2016. "Accounting truth and its assurance in entities from the Republic of Moldova," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(139), pages 769-769.
    2. repec:dau:papers:123456789/3906 is not listed on IDEAS

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