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Les comptes de groupe en France (1929–1985). Origines, enjeux et pratiques de la consolidation des comptes

Les comptes de groupe en France (1929–1985). Origines, enjeux et pratiques de la consolidation... 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 http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Accounting History Review Taylor & Francis

Les comptes de groupe en France (1929–1985). Origines, enjeux et pratiques de la consolidation des comptes

Parker, Robert H.
Accounting History Review , Volume 22 (1): 2 – Mar 1, 2012
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References (1)

Publisher
Taylor & Francis
Copyright
Copyright Robert H. Parker
ISSN
1466-4275
eISSN
0958-5206
DOI
10.1080/21552851.2012.653130
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

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