Français
3. Accounting valuation principles
The principles described below are those currently used in the preparation of company financial statements. They are in the process of evolving to converge with the international accounting standards, IFRS, used in the consolidated financial statements
It should be noted that a large French company will have to present its accounts in at least two different forms:
in accordance with ANC regulation 2014-03 for the parent company financial statements ;
under...
The Ultimate Scientific and Technical Reference
This article is included in
Industrial management
This offer includes:
Knowledge Base
Updated and enriched with articles validated by our scientific committees
Services
A set of exclusive tools to complement the resources
Practical Path
Operational and didactic, to guarantee the acquisition of transversal skills
Doc & Quiz
Interactive articles with quizzes, for constructive reading
Accounting valuation principles
Special valuation rules
Bibliography
Bibliography
Software tools
CISIA June 2000 Le Bayésien (version for Windows Vista), France
Websites
AMIRE Gilles Un nouveau guide internet http://www.imaginet.fr/ime/toc.htm (page consulted on June 23, 1999)
Events
Batimat Reed Expositions – The international construction show is held every two years in Paris (odd-numbered years). http://www.batimat.com
Standards and norms
- Acoustique : méthode de calcul du niveau d'isotonie - ISO 532 1975 - 1975
- Tuiles en terre cuite pour posé en discontinu. Détermination des caractéristiques physiques. Partie 1 : essai d'imperméabilité - NF EN 539-1 AFNOR - 1994
Regulations
Law no. 83-634 of July 13, 1983 on rights and obligations... (consolidated version of March 3, 2002)
Décret n° 2000-44 du 13 janvier 2000 portant... (consolidated version as of October 5, 2007) JO n° 11 du 14 janvier 2000 page 369 NOR : FPPA9910013D
Regulation no. 2014-03 of June 5, 2014 relating to the general chart of accounts. CRC regulation no. 99-03 relating to the general...
Statistical and economic data
Balance sheet and income statement templates
The Ultimate Scientific and Technical Reference
