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 …

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 …