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Image Fidele Et Provisions Pour Risques Et Charges

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  • Aline Honore

    (Chercheur indépendant)

Abstract

Cet article est un préalable à une étude empirique sur la possibilité d'existence d'un mode de représentation unique et fiable des risques en comptabilité à travers les provisions pour risques et charges Dans ce cadre, le concept d'image fidèle est proposé comme " garde-fou " complémentaire à la détermination de critères stricts de comptabilisation et d'évaluation de ces provisions.

Suggested Citation

  • Aline Honore, 2000. "Image Fidele Et Provisions Pour Risques Et Charges," Post-Print halshs-00587466, HAL.
    • Handle: RePEc:hal:journl:halshs-00587466
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00587466
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    References listed on IDEAS

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    1. Dieter Ordelheide, 1993. "True and fair view," European Accounting Review, Taylor & Francis Journals, vol. 2(1), pages 81-90.
    2. repec:dau:papers:123456789/9080 is not listed on IDEAS
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