Author: Yves Levant
Publisher: Routledge
ISBN: 1317984862
Category : Business & Economics
Languages : en
Pages : 381
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Book Description
French Accounting History: New Contributions illustrates the lively research activity in the field of accounting and management history in France, thus contributing to the dissemination of French research on an international scale. Based on a collection of diverse papers by French historians in this field which have been presented at various congresses, contributing authors give an overview of French accounting, the advent of the auditing profession and management control in France. This book aims to further strengthen the development of the community and knowledge base of accounting historians, not only in France but also internationally. This book is based on a special issue of the journal Accounting History Review.
Author: Yannick Lemarchand
Publisher: Routledge
ISBN: 1317974530
Category : Business & Economics
Languages : en
Pages : 573
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Book Description
This volume illustrates the research not only of French accountants (Colasse, Durand, Jouanique, Lemarchand, Nikitin, Richard, Tessier) but also the work of Belgian authors writing in French (Stevelinck, Haulotte) and of French non-accountants (de Swarte, Durdilly, Sauvy). The work of British and North American academics, writing in English on French accounting history is also illustrated from the 1930s (Howard, Edwards), through to the 1960s (Parker) and the more recent research of Standish, Fortin and Bhimani. The contributions to this volume have been arranged both chronologically and thematically as follows: the earliest business accounting records; the first French accounting authors; Colbert, Savbary and the Ordonnance de Commerce; the eighteenth and nineteenth centuries; cost accounting; the national accounting plan; national income accounting; government accounting and accounting theory. An abstract of each contribution is given in both English and French.
Author: BEFEC Mulguin and Associates Staff
Publisher:
ISBN: 9780870510052
Category :
Languages : en
Pages : 135
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Book Description
Author: Jean-Claude Scheid
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 390
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Book Description
Part of the European Financial Reporting series, this book focuses on France. The book is intended for researchers and professionals in European accounting and for EC policy-making bodies.
Author: Trevor Boyns
Publisher: Routledge
ISBN: 1135665982
Category : Business & Economics
Languages : en
Pages : 249
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Book Description
First Published in 1998. The area examined in this book falls loosely under the category of 'accounting integration' where research should explain how the accounting systems in both countries are designed to integrate cost and financial accounting. The authors of this book had previously been working independently on the early development of accounting for industrial enterprises within their own countries. They claim that in order to understand modern day similarities and differences, it is necessary to understand how the current practices and systems have come into being.
Author: Robert H. Parker
Publisher:
ISBN: 9781138988217
Category :
Languages : en
Pages :
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Book Description
Author: Panagiotis Papadopoulos
Publisher: GRIN Verlag
ISBN: 366826774X
Category : Business & Economics
Languages : en
Pages : 24
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Book Description
Research Paper (postgraduate) from the year 2011 in the subject Business economics - Investment and Finance, grade: 64, University of Westminster (Westminster Business School), course: MSc Finance and Accounting, language: English, abstract: This paper examines the influences on French financial accounting and reporting, especially by analyzing the annual report for the year ended 2009 of the French listed company named LVMH Group SA (LVMH). The reader can find a brief introduction to the development and landscape of French accounting and its role in a comparative global financial reporting and accounting framework, where international standards (IAS/IFRS) put pressure in national and regional accounting systems. Furthermore, the classification and the influences on French accounting are briefly examined. Moreover this paper includes a ratio analysis of the LVMH Group SA for the year ended 2009. Finally, a more in-depth analysis of how specific features, such as asset valuation, consolidation and non-financial disclosures, are treated is done.
Author: Joaquim Levy
Publisher:
ISBN:
Category : Budget
Languages : en
Pages : 50
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Book Description
Author: Trevor Boyns
Publisher: Routledge
ISBN: 1135666059
Category : Business & Economics
Languages : en
Pages : 248
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Book Description
First Published in 1998. The area examined in this book falls loosely under the category of 'accounting integration' where research should explain how the accounting systems in both countries are designed to integrate cost and financial accounting. The authors of this book had previously been working independently on the early development of accounting for industrial enterprises within their own countries. They claim that in order to understand modern day similarities and differences, it is necessary to understand how the current practices and systems have come into being.
Author: Mr.Ousmane Dore
Publisher: International Monetary Fund
ISBN: 1451843097
Category : Social Science
Languages : en
Pages : 51
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Book Description
This paper presents the first set of generational accounts prepared for France, illustrating the impact on different generations of current policy settings. It was developed using age profiles of taxes and transfers drawn from a 1990 survey and recent demographic projections. The results reported suggest that if all living generations were protected from future policy changes, current policy rules would imply a net tax burden on future generations more than 11⁄2 times as large as that on current newborn generations. If the assumption that young living generations are protected is relaxed, a large net-tax imbalance in favor of “babyboomers” emerges.
