This Report on the Observance of Standards and Codes assesses Fiscal Transparency for Barbados. The report reveals that Barbados has a number of good practices on fiscal transparency including a legal requirement to publish the budget Estimates, the annual report of the accountant general, and...

Professor Claude Pérochon's education, background and professional activities are remarkable. He followed a flawless path. He lived a full life professionally, with its downsides, but he reached many stages and vanquished all the obstacles, thanks to his intelligence, his experiment, his...

Purpose – The purpose of this paper is to provide a comprehensive yet concise review of changes which have occurred in Vietnamese accounting regulations and practices since the mid-1980s, and an analysis of prospective developments. Design/methodology/approach – A combination of analytical...

Purpose – The purpose of this paper is to provide a comprehensive yet concise review of changes which have occurred in Vietnamese accounting regulations and practices since the mid‐1980s, and an analysis of prospective developments. Design/methodology/approach – A combination of analytical...

Germany and France have old glory and we wanted to recall some features of the history of their accountants on the threshold of the changing era of international standards. Many theories were put forth by creative European authors; Europeans discussed the personality and materialistic theories,...

Since 1999, the French accounting rules have been undergoing many reforms generated by the IFRS. In France, adoption of IFRS standards is mandatory for the accounts published by listed companies, and optionally for consolidated accounts of the non-listed companies. The accounts of French...