Colasse, Bernard; Pochet, Christine - Université Paris-Dauphine (Paris IX) - 2009
This article puts forward an interpretation of the reform of the French accounting standard-setter initiated by Decree no. 20076629 of 27 April 2007 relating to the national accounting standards board, the Conseil National de la Comptabilité (CNC). This reform, if it goes to term, will give...