Description |
Accounting is a multi-faceted information system (general accounting,
cost accounting, budgetary accounting, management accounting…)
which is used in a variety of contexts (public, private, national, international)
and in a number of different areas (performance rating, tax
collection). This observation gives rise to a number of questions - which
harmonisation should be used? Is accounting appropriate for present
and future challenges? Which accounting tools meet the needs of professionals?
Does accounting contribute to taxation requirements? What
are the roles of the professional bodies in accounting standardisation
and in drafting the doctrine?
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