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4. Special valuation rules
Implicit convention: company accounts must be presented in the same currency unit. This convention, apparently self-evident, poses a number of problems:
on the one hand, it's not always easy to switch from physical to monetary units (§ 4.2.4 , for example);
on the other hand, the use of a common monetary unit for foreign transactions in another currency poses delicate conversion problems.
4.1 General principle
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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
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