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    De Charybde de la comptabilité de caisse en Scylla de la comptabilité patrimoniale by Yuri Biondi

    Published 2008-11-01
    “…Especially the concepts of “produit” (revenue) and “actif” (asset) testify some ambiguity between a static view and a dynamic view, but also the standards from 1 to 7, 10-11 and 13. In this way, our accounting-based analysis of the State as an entity deals with the nature and role of public activities in the economic system and its economic and monetary process.…”
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