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Comptabilité de l'entreprise et système économique : l'expérience algérienne /Saci, Djelloul, January 1991 (has links)
Th. État--Paris 9.
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Kritický pohled na rozvahu v účetním výkaznictví ve Francii / Critical view of balance sheet in French financial reportingTuzarová, Zdeňka January 2015 (has links)
The main objective of this thesis is to evaluate the explanatory power of the balance sheet based on French accouting regulation. The first part deals with the general theory of accounting and financial reporting regulation, factors influencing national regulation, form and objectives of financial reporting, with focus on the balance sheet. The second part deals with the French legislative sources for accounting and financial reporting. The third part introduces the definition, structure and method of valuation of assets and liabilities based on French regulation. The fourth and fifth parts are devoted to the profit and loss account and the notes to the financial statements in accordance with French law. The last section contains an analysis of financial statements of a real company, and on this basis explanatory power of balance sheet is evaluated.
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