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Funds-flow statements and cash-flow accounting in France

dc.contributor.authorBoussard, Daniel
dc.contributor.authorColasse, Bernard
HAL ID: 1677
dc.date.accessioned2012-04-03T08:34:53Z
dc.date.available2012-04-03T08:34:53Z
dc.date.issued1992-12
dc.identifier.urihttps://basepub.dauphine.fr/handle/123456789/8713
dc.language.isoenen
dc.subjectCash flow statementsen
dc.subjectfinancial statementsen
dc.subjectcash flowen
dc.subjectworking capitalen
dc.subjectoperating revenueen
dc.subjectventure capitalen
dc.subject.ddc658.1en
dc.subject.classificationjelG32en
dc.subject.classificationjelG24en
dc.titleFunds-flow statements and cash-flow accounting in Franceen
dc.typeArticle accepté pour publication ou publié
dc.description.abstractenIt 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.en
dc.relation.isversionofjnlnameEuropean Accounting Review
dc.relation.isversionofjnlvol1en
dc.relation.isversionofjnlissue2en
dc.relation.isversionofjnldate1992-12
dc.relation.isversionofjnlpages229-254en
dc.description.sponsorshipprivateouien
dc.relation.isversionofjnlpublisherRoutledgeen
dc.subject.ddclabelOrganisation et finances d'entrepriseen


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