The 43 papers in this collection, originally published from 1972 to 1987 delve into accounting, observing and exploring its functioning. They construct a basis

The 43 papers in this collection, originally published from 1972 to 1987 delve into accounting, observing and exploring its functioning. They construct a basis

This volume illustrates the research not only of French accountants (Colasse, Durand, Jouanique, Lemarchand, Nikitin, Richard, Tessier) but also the work of Bel

This book is a practical textbook for first-year students. It begins by describing the nature and environment of accounting and continues with an examination of

Beginning with first principles, then discussing the origin and evolution of the debate over depreciation, capital and income, several related topics are addres