Add to ORKGThe first official French Accounting Plan, adopted in 1947, had a marked influence in several countries. Its impact can still be felt today and many of its features have been retained in the 1982 French Accounting Plan. The article highlights the economic, political and accounting influences on the development of the 1947 Plan. The main characteristics of the Plan are also described. After presenting an overview of the events that marked the evolution of French accounting subsequent to the adoption of the 1947 Plan, the paper concludes with a comparison of the 1947 Plan with the latest French Plan (1982)
Academic publications on the adoption of accounting innovations, such as consolidated accounts, have...
International audienceThis paper presents the beginning of auditing in trading companies in France a...
This paper reviews the evolution of French cost accounting from the mid-1500\u27s to the present. As...
The first official French Accounting Plan, adopted in 1947, had a marked influence in several countr...
The relationship (or what might be better described as the absence of a relationship) between accoun...
Accounting tools and procedures played a significant role in the development of the modern State, in...
The purpose of this paper is to show that, long before the French groups begin to publish consolidat...
The purpose of this paper is to show that, long before the French groups begin to publish consolidat...
International audienceThis paper considers whether the separation of financial and management accoun...
National audienceThe paper concerns relationships between the history of French accounting standardi...
The literature which identifies national differences in accounting and addresses the problems of har...
International audienceIf some of the French accounting studies of the twenty past years ar really ne...
During the 1940s, standardisation of enterprise accounting practices to conform to the newly issued ...
International audienceThe purpose of this paper is to focus on circumvolutions taken by the accounti...
International audienceWe examine the development of the use in French firms of two accounting/manage...
Academic publications on the adoption of accounting innovations, such as consolidated accounts, have...
International audienceThis paper presents the beginning of auditing in trading companies in France a...
This paper reviews the evolution of French cost accounting from the mid-1500\u27s to the present. As...
The first official French Accounting Plan, adopted in 1947, had a marked influence in several countr...
The relationship (or what might be better described as the absence of a relationship) between accoun...
Accounting tools and procedures played a significant role in the development of the modern State, in...
The purpose of this paper is to show that, long before the French groups begin to publish consolidat...
The purpose of this paper is to show that, long before the French groups begin to publish consolidat...
International audienceThis paper considers whether the separation of financial and management accoun...
National audienceThe paper concerns relationships between the history of French accounting standardi...
The literature which identifies national differences in accounting and addresses the problems of har...
International audienceIf some of the French accounting studies of the twenty past years ar really ne...
During the 1940s, standardisation of enterprise accounting practices to conform to the newly issued ...
International audienceThe purpose of this paper is to focus on circumvolutions taken by the accounti...
International audienceWe examine the development of the use in French firms of two accounting/manage...
Academic publications on the adoption of accounting innovations, such as consolidated accounts, have...
International audienceThis paper presents the beginning of auditing in trading companies in France a...
This paper reviews the evolution of French cost accounting from the mid-1500\u27s to the present. As...