De Charybde de la comptabilité de caisse en Scylla de la comptabilité patrimoniale
On the dangerous trip from cash-basis towards accruals-basis by the governmental accounting system in France (and elsewhere).According to the new overarching Law of Finances (LOLF, 2001), the French government has new accounting standards under a new conceptual framework. This reform takes over the...
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| Format: | Article |
| Language: | English |
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Association Recherche & Régulation
2008-11-01
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| Series: | Revue de la Régulation |
| Subjects: | |
| Online Access: | https://journals.openedition.org/regulation/5003 |
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