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Les Pratiques Comptables Et Financières Des Entreprises Françaises by Eric-T

Les Pratiques Comptables Et Financières Des Entreprises Françaises

by Eric-T
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Book cover type: Paperback
  • ISBN13: 9786131533051
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Omniscriptum
  • Publisher Imprint: Omniscriptum
  • Publication Date:
  • Pages: 88
  • Original Price: USD 50.0
  • Language: French
  • Edition: N/A
  • Item Weight: 141 grams
  • BISAC Subject(s): Accounting / General

Basés sur une approche qualitative et quantitative des pratiques professionnelles des entreprises privées, nos travaux ont pour objet de contribuer à améliorer la connaissance de l'organisation et de la politique comptable des sociétés françaises. De ce point de vue, les résultats obtenus ont mis en évidence, en particulier: l'existence de fortes mutations dans les systèmes comptables au cours des dernières années se traduisant par une certaine décentralisation, une forte automatisation (ERP), une standardisation croissante des processus et une relative sophistication des outils de pilotage; la nécessité d'améliorer l'information périodique et segmentée des sociétés cotées au-delà de la réglementation par une offre volontaire d'information; l'existence de spécificités organisationnelles et informationnelles dans les sociétés cotées du fait de contraintes réglementaires propres (ex: IFRS) ou de la poursuite d'objectif de communication financière (ex: lissage, créativité); la pertinence du modèle de la juste valeur comparé à celui du coût dans le cas spécifique des SCPI et des foncières cotées.

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