Abstract (EN)

It can be stated that, in France, a conventionality and a form of complacency probably stemmed from the standardization process. As a consequence, independent research has tended so far to concentrate more on fields that do not reside within the confines of the works of the standard-setting body, the Conseil National de la Comptabilite (CNC). Funds-flow accounting is one of these and the present article aims to outline the research done in this area and relate it to the practical context. The 1957 "Plan Comptable général" focused only on standardizing the balance sheet and the income statement. It did not contain a statement of changes in financial position. That was corrected by the 1982 Plan, which introduced an optional model statement of this form. Research in this area could therefore develop independently of the regulations. French research on funds-flow and cash-flow accounting generally has had a practical purpose: to conceive or discuss the structure of statements. Not surprisingly, a variety of different proposals for such statements have thereby emerged, reflecting an underlying variety of financial perspectives. In the subsequent analysis we first briefly discuss the evolution of the concept of the funds statement in France. The main forms of statements are then considered from a methodological point of view. Finally, we offer an analysis of the underlying approaches and of the objectives of the statements.