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Original Articles

International accounting harmonization

Pages 255-260 | Published online: 28 Jul 2006

References

  • Conseil National de la Comptabilité, Avis sur la norme no 5 de I'IASC ‘Les informations que doit fournir I'entreprise dans ses états financier’, 24 January 1986.
  • Conseil National de la Comptabilité, Avis sur la norme, no 11 de I'IASC ‘La comptabilisation des contrats de longue durée’, 24 January 1986.
  • Conseil National de la Comptabilité, Avis sur la norme no 8 de I'IASC ‘Eléments inhabituels. éléments sur exercices antérieurs et changements de méthodes comptables', 12 April 1988.
  • Nobes , C. W. 1984 . International Classification of Financial Reporting New York
  • Nobes , C. W. 1985 . The search for harmonisation continues . The Accountant , 12 4 September
  • Raad voor de Jaarverslaggeving, Richtlijnen voor de jaarverslaggeving vanaf 1990 (looseleaf), Deventer.

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