Fiscal and legislative pressures on behalf of regulating private accounting in France, an established and ill-timed convergence? Online publication date: Thu, 07-Aug-2014
by Béatrice Touchelay
International Journal of Critical Accounting (IJCA), Vol. 4, No. 4, 2012
Abstract: The role of fiscal motives in the development of accounting standardisation in France is less decisive than stated. The fiscal argument is absent from balance sheet regulation proposals before the First World War. It has minor importance in the main propositions of law between the wars. Even during the German occupation, notwithstanding the leverage of the direct tax office in the determination of the first French chart of accounts, the reform was less of an answer to the requirements of fiscal control than to the need to improve the knowledge of the economic activity in order to meet the needs of the managed economy. Between the Liberation and the law of 1959 stipulating the chart of accounts' progressive generalisation, the committees in charge of the chart of accounts tried to get free from the fiscal authorities' grasp and underline its economic usefulness. These statements encourage us to take a new look upon the role of fiscal pressure within the accountancy standardisation.
Existing subscribers:
Go to Inderscience Online Journals to access the Full Text of this article.
If you are not a subscriber and you just want to read the full contents of this article, buy online access here.Complimentary Subscribers, Editors or Members of the Editorial Board of the International Journal of Critical Accounting (IJCA):
Login with your Inderscience username and password:
Want to subscribe?
A subscription gives you complete access to all articles in the current issue, as well as to all articles in the previous three years (where applicable). See our Orders page to subscribe.
If you still need assistance, please email subs@inderscience.com
Our Blog 
Follow us on Twitter 
Visit us on Facebook