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La comptabilité du 21ème siècle se prépare..

Author

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  • Eric Delesalle

    (CNAM - Conservatoire National des Arts et Métiers [CNAM] - HESAM - HESAM Université - Communauté d'universités et d'établissements Hautes écoles Sorbonne Arts et métiers université)

Abstract

La comptabilité " à la française " est en pleine mutation ; en effet, avec la mise en oeuvre effective de la " stratégie européenne " visant à rendre obligatoires les normes IAS/IFRS pour l'établissement des comptes consolidés des sociétés faisant appel public à l'épargne, c'est tout le champ des systèmes comptables qui est, en réalité, concerné. La présente étude replace les nouvelles structures de la normalisation comptable et présente quelques thèmes d'évolution des règles comptables.

Suggested Citation

  • Eric Delesalle, 2002. "La comptabilité du 21ème siècle se prépare..," Post-Print halshs-00584462, HAL.
    • Handle: RePEc:hal:journl:halshs-00584462
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00584462
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    Keywords

    IASB; IAS; EFRAG; IFRS; normes comptables;
    All these keywords.

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