Essec\Faculty\Model\Contribution {#2233
  #_index: "academ_contributions"
  #_id: "852"
  #_source: array:26 [
    "id" => "852"
    "slug" => "conformite-aux-normes-comptables-internationales-comparaison-franco-allemande"
    "yearMonth" => "2001-12"
    "year" => "2001"
    "title" => "Conformité aux normes comptables internationales : comparaison franco-allemande"
    "description" => "DICK, W. et WALTON, P. (2001). Conformité aux normes comptables internationales : comparaison franco-allemande. <i>Revue Française de Comptabilité</i>, pp. 36-39."
    "authors" => array:2 [
      0 => array:3 [
        "name" => "DICK Wolfgang"
        "bid" => "B00000158"
        "slug" => "dick-wolfgang"
      ]
      1 => array:3 [
        "name" => "WALTON Peter"
        "bid" => "B00000527"
        "slug" => "walton-peter"
      ]
    ]
    "ouvrage" => ""
    "keywords" => []
    "updatedAt" => "2020-12-17 17:55:06"
    "publicationUrl" => null
    "publicationInfo" => array:3 [
      "pages" => "36-39"
      "volume" => null
      "number" => null
    ]
    "type" => array:2 [
      "fr" => "Articles"
      "en" => "Journal articles"
    ]
    "support_type" => array:2 [
      "fr" => "Revue scientifique"
      "en" => "Scientific journal"
    ]
    "countries" => array:2 [
      "fr" => null
      "en" => null
    ]
    "abstract" => array:2 [
      "fr" => "L'application des normes internationales est devenue une question de plus en plus sensible et le deviendra plus encore en Europe. Cette étude concerne une évaluation qualitative des rapports annuels d'un échantillon de grandes sociétés françaises et allemandes qui utilisent les normes internatonales. L'étude suggère que les sociétés françaises ont eu du mal à faire face aux changements des normes intervenus et que les rapports d'audit doivent évoluer aussi dans l'avenir pour mieux tenir compte des normes IAS."
      "en" => "Compliance with International Accounting Standards (IAS) has become a more and more sensitive issue, and compliance within Europe is likely to become even more so. This study deals with an evaluation of the quality of information in the annual reports of a sample of large French and German companies which use IAS. The study suggests that the French companies have experienced some difficulties in dealing with the recent changes in IAS, and that the audit reports also need to move on to better meet with the IAS."
    ]
    "authors_fields" => array:2 [
      "fr" => "Comptabilité et Contrôle de Gestion"
      "en" => "Accounting and Management Control "
    ]
    "indexedAt" => "2024-11-21T13:21:44.000Z"
    "docTitle" => "Conformité aux normes comptables internationales : comparaison franco-allemande"
    "docSurtitle" => "Articles"
    "authorNames" => "<a href="/cv/dick-wolfgang">DICK Wolfgang</a>, <a href="/cv/walton-peter">WALTON Peter</a>"
    "docDescription" => "<span class="document-property-authors">DICK Wolfgang, WALTON Peter</span><br><span class="document-property-authors_fields">Comptabilité et Contrôle de Gestion</span> | <span class="document-property-year">2001</span>"
    "keywordList" => ""
    "docPreview" => "<b>Conformité aux normes comptables internationales : comparaison franco-allemande</b><br><span>2001-12 | Articles </span>"
    "docType" => "research"
    "publicationLink" => "<a href="#" target="_blank">Conformité aux normes comptables internationales : comparaison franco-allemande</a>"
  ]
  +lang: "fr"
  +"_type": "_doc"
  +"_score": 9.280612
  +"parent": null
}