French generally accepted accounting principles

Content

• Review of the subjects and principles of accountancy;
• Definitions of the main concepts: balance sheet, income statement and annexes, liability and asset, income, loss and profit, and a presentation of accountancy and valuation rules;
• List of account maintenance rules and accounts nomenclature;
• Description of various accounting documentation;
• Summary of special accounting rules, as well as the opinions from the National Council of Accountancy and the Emergency Committee.

  Accounts classification