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pro vyhledávání: '"Henri Bouquin"'
Autor:
Henri Bouquin
Publikováno v:
Accounting, Business & Financial History. 7:315-343
The homogeneous sections method prescribed by the Plan comptable general (the French national accounting plan) since its origin is commonly attributed to the influence of the Rimailho Report (1928, in its final version). An in-depth analysis of the p