De Charybde de la comptabilité de caisse en Scylla de la comptabilité patrimoniale

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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Bibliographic Details
Main Author: Yuri Biondi
Format: Article
Language:English
Published: Association Recherche & Régulation
Series:Revue de la Régulation
Subjects:
Accrual and cash accounting
non-business accounting
governmental accounting
public accounting theory and standards
conceptual framework
nature and role of the State as an entity
Online Access:https://journals.openedition.org/regulation/5003

Internet

https://journals.openedition.org/regulation/5003

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