France

Walton, Peter (2003). France. In: Alexander, David and Archer, Simon eds. Miller European accounting guide. 5th edition. New York, USA: Aspen Publishers Inc.

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Abstract

About the book: The new resource delivers critical new information on the vastly different accounting systems of 25 European countries. Widely disparate regulations, customs, and accounting practices throughout Europe present financial professionals with a unique economic challenge. To meet this challenge, the guide includes extensive historical background on legal and economic environments, an examination of the different accounting standards and self-regulatory agencies, and even presents sample financial statements. The guide also covers the changes that are taking place as a result of the European Union as well as the attempts to harmonize the accounting and reporting practices.

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