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 …

considered as important the presentation and analysis of this method of financing and of the particularly financial-accounting …

from a theoretical point of view a series of news occured in the tax and accounting treatment of specific business …

related to discounting and lumping in accounting documents. …