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 companies must be published in accordance with French standards but the …

presents basic standards, rules and legislative acts that regulate ensuring personnel security. It analyses specific features … of application of standards with respect to: life security and labour protection culture at an enterprise, including …

We examined the effects of specific and general rules on ethical decisions and demonstrated, across five studies, that … specifically-framed rules elicited ethical decisions more strongly than generally-framed rules. The effectiveness of specific rules … and punished or that people perceive no clear connection between general rules and the ethical decision, were ruled out …