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budgeting and the Vietnam War
- Publisher
- Taylor & Francis
- Copyright
- Copyright Warwick Funnell
- ISSN
- 1466-4275
- eISSN
- 0958-5206
- DOI
- 10.1080/21552851.2012.653136
- Publisher site
- See Article on Publisher Site
Abstract
Accounting History Review Vol. 22, No. 1, March 2012, 99–103 BOOK REVIEWS Les comptes de groupe en France (1929–1985). Origines, enjeux et pratiques de la consoli- dation des comptes, by D. Bensadon, Rennes, Presses Universitaires de Rennes, 2010, 350 pp., ISBN 978-2-7535-0895-8 In the late 1960s I had the good fortune to teach accounting and finance at INSEAD in Fontainebleau in France. While there I was surprised to discover that the preparation and publica- tion of consolidated financial statements was not a widespread practice in France, even by listed companies. Furthermore, French techniques of consolidation appeared to vary from company to company and to differ from those in the US and UK, although I could not at the time find a French textbook on the subject. It was this and similar ‘discoveries’ that helped to inspire in me an interest in comparative international accounting and a decade or so later I produced a textbook (still going strong) on the subject , co-authored with Chris Nobes. Although the author of the book under review is primarily addressing a French audience, his book can be strongly recommended to researchers on comparative accounting of all countries and more particularly those pursuing comparative
Journal
Accounting History Review – Taylor & Francis
Published: Mar 1, 2012