with accounting and financial reporting is imposed today in France, where the term retained by law is the social balance …

Without international harmonization of accounting practices, conflicts and incompatibility financial information from … disclosures about contingent liabilities and off-balance sheet items.A proper accounting require dissemination of information …

implementation of those decisions. Where accounting (management) enters? It is part of the total information, available to management …. It is important to recognize the partial role of accounting. Accounting is only a part of the complex set of information … and organizational structures. The role of accounting is to provide relevant financial information within those structures …

The accounting professionals currently have an important role within the enterprise and society. Investors, creditors … accountants for accurate financial accounting and financial statements, for an efficient financial management and for competitive …