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dc.contributor.authorColasse, Bernard
HAL ID: 1677
dc.date.accessioned2012-04-03T08:55:56Z
dc.date.available2012-04-03T08:55:56Z
dc.date.issued1997-09
dc.identifier.urihttps://basepub.dauphine.fr/handle/123456789/8720
dc.description.abstractfrThe notion of image fidèle was introduced into French law in 1983. Confronted with the need to integrate this notion, both unknown and undefined, into the traditional notions of regularity and sincerity, the French accounting community collectively adopted an avoidance strategy. The strategy chosen was not that of challenging existing rules governing the preparation of the balance sheet and the profit and loss statement, but of using the notes to the accounts to record all information not specifically covered by these rules but nonetheless likely to contribute to the mythical image fidèle. The major drawback to this strategy was the increasing number of pages devoted to the notes. Sooner or later, the search for the image fidèle would lead the French accounting community to bring into question certain traditional concepts and rules.en
dc.language.isoenen
dc.subjectAccountingen
dc.subjectfinancial statementsen
dc.subjectbusiness recordsen
dc.subjectcorporation reportsen
dc.subjectbookkeepingen
dc.subject.ddc657en
dc.subject.classificationjelM41en
dc.titleThe French notion of the image fidele : the power of wordsen
dc.typeArticle accepté pour publication ou publié
dc.relation.isversionofjnlnameEuropean Accounting Review
dc.relation.isversionofjnlvol6en
dc.relation.isversionofjnlissue4en
dc.relation.isversionofjnldate1997-09
dc.relation.isversionofjnlpages681-691en
dc.description.sponsorshipprivateouien
dc.relation.isversionofjnlpublisherRoutledgeen
dc.subject.ddclabelContrôle de gestion Comptabilitéen


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