Journal articles
Year
2002
Abstract
The article concentrates on provisions in France and in Germany (discussion of the relevant rules and analysis of differences, consequences for the comparative analysis of French and German financial reports. In spite of common roots and in spite of harmonisation and internationalisation, differences with regard to pension liabilities and to certain provisions for maintenance prevail.
DICK, W. et EBERHARTINGER, J.P. (2002). Les provisions pour risques et charges en France et en Allemagne à la lumière des évolutions internationales récentes. Accounting Auditing Control, pp. 357-376.