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  1. Dieser Titel kann aus lizenzrechtlichen Gründen nur im Campusnetz oder nach Anmeldung angezeigt werden!
    academicJournal
  2. Omiotek, Z. ; Zabolotnyi, O. ; et al.
    2021
    Online unknown
  3. In: Dictionary of Engineering Terms, Butterworth-Heinemann; (2001)
    Online E-Book
  4. Lois, Stanford
    In: Encyclopedia of Mexico: History, Society & Culture; (1998)
    Online E-Book
  5. In: Encyclopedia of Mexico: History, Society & Culture; (1998)
    Online E-Book
  6. Francis, Arthur
    2018
    Online unknown
  7. Mickler, Otfried
    2018
    Online unknown
  8. Sychuk, V. ; Zabolotnyi, O. ; et al.
    In: Mechatronic Systems 2 ; page 247-255 ; ISBN 9781003225447; (2021)
    Buch
  9. Kolarevic, Branko ; Klinger, Kevin
    2013
    Online unknown
  10. Mickler, Otfried
    In: New Technologies and Work ; page 187-226 ; ISBN 9781351254922; (2018)
    Buch
  11. Francis, Arthur
    In: New Technologies and Work ; page 227-261 ; ISBN 9781351254922; (2018)
    Buch
  12. tive had both positive and negative impacts on the evolution of French accounting. Among the positive results were the introduction of the “true and fair” concept used in English-speaking countries, which -goes beyond the French notion of comptes reguliers et sinceres (whose meaning is closer to careful obedience of the law), the new level of importance granted to notes to financial statements, the break­ down of income taxes information on deferred taxes. Among the negative impacts of the fourth directive on French accounting were the abandonment of the requirement for the preparation of a statement of changes in financial position; the partial abandonment of the functional classification in the balance sheet reverting to the previous classification of elements according to their degree of liquidity/maturity; and the abandonment of the computation of value added on the income statement. At the EEC level, financial statements were not designed with the same broad objective of serving micro and macro-accounting as in France. Furthermore, its development was based on the 1957 Accounting Plan's financial statements and on the German financial state­ ments in use in the 1960s [Nichus, Spring 1972]. Therefore, a number of innovations of the 1975 Plan, some of which reflected national accountants' demands, were not incorporated into the fourth directive. Similarly, since no conciliatory work had been done on a possible statement of changes in financial position at the EEC level, no such statement was included among the manda­ tory documents to be prepared annually by firms. EEC member countries could go beyond the fourth directive's requirements when incorporating its provisions into their respec­ tive laws. Nevertheless, France was bound by the EEC require­ ments, since the French industry representatives at the CNC found support in the directive for their claims for simpler statements and fewer disclosures than originally anticipated in the 1975 Plan. French companies did not want to have to disclose more informa­ tion than was required from their EEC competitors. Furthermore, it was not difficult at this point for industry representatives at the CNC to bring about changes in the 1975 Plan, since it was only a draft and had not yet been implemented. A compromise solution involved providing, in addition to the basic set of financial state­ ments, a more elaborate, optional set of documents with the same basic structure as the EEC directive statements, but retaining as many as possible of the innovations of the 1975 Plan. A third, much shorter set of statements was adopted for small firms. 298
    In: Accounting in France (RLE Accounting) ; page 354-354 ; ISBN 9781315871042; (2014)
    Buch
  13. by a subsequent law. However, none of the propositions formu­ lated concerning a possible accounting law were adopted. The government, through several decrees, simply extended the applica­ tion of the plan to nationalized industrial and commercial compa­ nies, and mixed capital companies in which the government had interests (decree of October 22, 1947); government and public es­ tablishments of either an industrial or commercial nature, or of an administrative character; private companies benefiting from gov­ ernment subsidies or financial guarantees; private companies un­ der administrative control (for example, farming cooperatives); companies which had revalued their assets in accordance with the June 1948 decree. Finally, as a result of the rational conception of the plan, and due to the unsuitability of existing accounting systems in most French businesses, the plan was spontaneously adopted by several firms. This is confirmed by the fact that more than 45,000 copies of the official edition of the 1947 Plan were sold, and several pri­ vate editions of the plan were also successful [CNC, 1957, p. 8}. The introduction of the plan was also facilitated by the fact that it was adopted by professional accountants, and taught in colleges and high schools. Impact o f the 1947 Plan Favorable consequences of the 1947 Plan could be observed in several areas. First, in providing a rational organization of both financial and cost accounting, the plan provided the tools needed to improve company management — an objective of utmost im­ portance in the post-war reconstruction period. Secondly, the in­ troduction of uniform rules of valuation, classification, and pre­ sentation, together with the establishment of a clear terminology, facilitated inter-firm comparisons and improved the quality of the information collected for national accounting purposes. The in­ creased homogeneity of the data collected further allowed them to be added at various levels of analysis. Finally, the classification of expenses by nature and of some assets according to their eco­ nomic function in the company met the needs of national ac­ counting. These characteristics of the 1947 Plan made it appealing for countries looking for order in company accounts and readily avail­ able data for national accounting. Those were the reasons for the widespread influence of French accounting from the 1950s up to the present.
    In: Accounting in France (RLE Accounting) ; page 352-352 ; ISBN 9781315871042; (2014)
    Buch
  14. In: Manufacturing Material Effects ; page 215-226 ; ISBN 9781315881171; (2013)
    Buch
  15. In: Dictionary of Engineering Terms, Butterworth-Heinemann; (2001)
    Online E-Book
  16. Dieser Titel kann aus lizenzrechtlichen Gründen nur im Campusnetz oder nach Anmeldung angezeigt werden!
    academicJournal
  17. In: Dictionary of Engineering Terms, Butterworth-Heinemann; (2001)
    Online E-Book
  18. In: Dictionary of Engineering Terms, Butterworth-Heinemann; (2001)
    Online E-Book
  19. In: Dictionary of Engineering Terms, Butterworth-Heinemann; (2001)
    Online E-Book
  20. Dieser Titel kann aus lizenzrechtlichen Gründen nur im Campusnetz oder nach Anmeldung angezeigt werden!
    academicJournal
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