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...

Macroeconomic data on 45 countries are combined with microeconomic data on 4 case-study countries to reveal signifi cant differences in the levels of education attained under the different colonial powers in Africa during the colonial period. In 1960, former British colonies exhibited higher...

From 2005, European listed firms and many more around the world are required to adopt International Financial Reporting Standards (IFRS). The introduction of a uniform accounting system is expected to ensure greater comparability and transparency of financial reporting around the world. Over...