@article{tort:hal-01519571, TITLE = {{Divergences de traitement de certaines contributions et cr{\'e}dits d'imp{\^o}t en r{\`e}gles fran{\c c}aises et internationales }}, AUTHOR = {Tort, Eric}, URL = {https://hal-univ-lyon3.archives-ouvertes.fr/hal-01519571}, JOURNAL = {{Revue Fran{\c c}aise de Comptabilit{\'e}}}, PUBLISHER = {{Ed. comptables-Malesherbes}}, NUMBER = {507}, PAGES = {4 pages}, YEAR = {2017}, MONTH = Mar, KEYWORDS = {IFRS en France}, HAL_ID = {hal-01519571}, HAL_VERSION = {v1}, }