In March 1968, a decree of the Minister of Economy and Finance approved the first methodology on the consolidation of balance sheets. The text, developed by the Conseil national de la comptabilité, aimed to provide to the French companies, the methodological elements needed to produce...

This article shows the relationship between the strategy of external growth carried out from 1921 to 1939 by the French company Alais, Froges et Camargue and the introduction of new management tools intended to control subsidiaries. The establishment of financial reporting in 1921 and the...

The expansion of groups of companies during the inter-war years is one of the most profound transformations in the structure of French capitalism. Studies in economic history have shown the importance of the subsidiary creation phenomenon in relation to Compagnie Générale d'Electricité,...

The Treaty of Rome organized the removal of all barriers to trade resulting from protectionist legislation of the Member States and provided, the abolition of all restrictions on the free movement of goods, persons, services and capital. The founding fathers of European Economic Community have...

Appearing in France in the sixties, the publication of consolidated accounts became compulsory with the law of January 3, 1985. This article shows who among the auditors, certified public accountants, the Conseil national de la comptabilité or prescribers, such as the Commission des opérations...

The aim of this paper is to shed light on the role of legislators and lawyers in establishing accounting regulations concerning corporate groups in France during the 1930s and the Occupation (1940 - 1944). A review of bills proposing accounting regulation shows that no significant progress was...

Accounting historians showed that the practice of consolidated financial statements was first developed in the United States in the late nineteenth century (Walker, 1978) ; and in the United Kingdom in the early twentieth century (Edwards & Webb, 1991). Only in the 1930s, directors of Australian...

The purpose of this paper is to show that, long before the French groups begin to publish consolidated accounts, American regulations have influenced the thinking of French accountants on the subject in the early 1960s. In consolidating accounts in France, is the pioneering study by Richard and...