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It required traders to register their books of account which a designated civil authority.
Napoleonic Commercial Codes incorporated these concepts as part of codifying the law.
The Plan basis for accounting is a part of reorganisation French economy in 1946.
2. National Accounting Plan
It is the most distinctive part of French accounting. It includes definitions of accounting terms, valuation and measurement.
A uniform system requires that government controls the economy well.
The archetypal uniformity method is that typified by France.
PCG (Plan Comptable General) is applied by all business enterprises...
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