Essec\Faculty\Model\Contribution {#2233
  #_index: "academ_contributions"
  #_id: "2235"
  #_source: array:26 [
    "id" => "2235"
    "slug" => "plan-comptable-yes-please"
    "yearMonth" => "2001-01"
    "year" => "2001"
    "title" => "Plan comptable ? Yes, Please"
    "description" => "WALTON, P. (2001). Plan comptable ? Yes, Please. <i>Revue Française de Comptabilité</i>, pp. 30-31."
    "authors" => array:1 [
      0 => 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" => "30-31"
      "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'utilité d'un plan comptable n'a jamais été bien comprise dans le monde anglophone mais un rapport de l'ONU qui vient de paraître soutient l'idée de développer un plan qui serait cohérent avec les normes comptables internationales (IAS). Une première proposition a été discutée cet été pendant le congrès annuel de l'ISAR. Un groupe de travail est en cours de constitution avec l'objectif d'en préparer une version plus élaborée."
      "en" => "The usefulness of an accounting chart has never been well understood in the Anglophone world, but a United Nations report that has just been published advocates the idea of creating a chart that would be coherent with international accounting standards (IAS). An initial proposition was discussed this summer at the annual congress of ISAR. A working party is currently being constituted with the aim of preparing a more detailed version."
    ]
    "authors_fields" => array:2 [
      "fr" => "Comptabilité et Contrôle de Gestion"
      "en" => "Accounting and Management Control "
    ]
    "indexedAt" => "2024-11-23T09:21:42.000Z"
    "docTitle" => "Plan comptable ? Yes, Please"
    "docSurtitle" => "Articles"
    "authorNames" => "<a href="/cv/walton-peter">WALTON Peter</a>"
    "docDescription" => "<span class="document-property-authors">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>Plan comptable ? Yes, Please</b><br><span>2001-01 | Articles </span>"
    "docType" => "research"
    "publicationLink" => "<a href="#" target="_blank">Plan comptable ? Yes, Please</a>"
  ]
  +lang: "fr"
  +"_type": "_doc"
  +"_score": 9.347665
  +"parent": null
}