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La politique fiscalo-comptable des entreprises françaises : une étude exploratoire
| Content Provider | Semantic Scholar |
|---|---|
| Author | Rossignol, Jean-Luc |
| Copyright Year | 2002 |
| Abstract | The tax variable can act upon the establishment of the various accounting choices ; it permits to establish the firm's tax and accounting policy. According to the results of our exploratory survey, the existence of such a policy can be justified by a particularly similar organization of the accounting and tax departments and by an essentially taxation perception of the individual accounts usefulness as well. |
| Starting Page | 89 |
| Ending Page | 110 |
| Page Count | 22 |
| File Format | PDF HTM / HTML |
| DOI | 10.3917/cca.081.0089 |
| Volume Number | 8 |
| Alternate Webpage(s) | https://www.cairn.info/revue-comptabilite-controle-audit-2002-1-page-89.htm?try_download=1 |
| Alternate Webpage(s) | https://www.cairn.info/revue-comptabilite-controle-audit-2002-1-page-89.htm |
| Alternate Webpage(s) | http://benaichabadis.org/Lapolitiquefiscalocomptable.pdf |
| Language | English |
| Access Restriction | Open |
| Content Type | Text |
| Resource Type | Article |
