##### 2009 Member of the Research committee of the Accounting Standards Authority

2007-2009 Member of the 'Standards Advice Review Group [SARG] created to advise the Commission on the objectivity and neutrality of the European Financial Reporting Advisory Group's (EFRAG's) opinions' (Decision of the European Commission published in the Official Journal of the European Union dated 6 February 2007).

2004-2013 Member of the working group of independent persons on accounting methods used for arrêté preparation of the financial statements of the French State - shareholder ( Nomination in the ' ' dated 28 January 2004 and 30 November 2010).

##### 1997 des Experts Comptables 1997 des Experts Comptables Member of the working group on 'Statement of cash flows', (revision of the Opinion dating 1988)

##### 1994 Member of the working group on 'Statement of cash flows', European Commission, Consultative forum on accounting.

##### 1990-2003: Régionale des Commissaires aux Comptes de Paris 1990-2003: Régionale des Commissaires aux Comptes de Paris Member of the - French Institute of Statutory Auditors.

##### 1989-2007: des Experts Comptables de Paris 1989-2007: des Experts Comptables de Paris Member of the - French Institute of C.P.A.

## RESEARCH AND PUBLICATIONS

### Books

- 1. 1. 'Financial Accounting and Reporting - A Global Perspective', 6 edition 2020 (in coll. with Y. Ding and L. th th rd nd st Paugam), 5 edition 2017 (in coll. with Y. Ding) (4 edition 2013, 3 edition, 2010, 2 edition, 2006, 1 edition 2002) (in coll. with M. Lebas and Y. Ding), Cengage Learning, Andover, UK.
- 2. 2. (Cai wu bao gao yu fen xi: yi zhong guo ji hua shi ye) (Chinese rd adaptation of 'Financial Accounting and Reporting - A Global Perspective'), 3 edition 2021 (in coll. with nd st Y. Ding and L. Paugam), 2 edition 2017 (in coll. with Y. Ding), China Machine Press, Shanghai (1 edition 2013) (in coll. with Y. Ding and M. Lebas), CEIBS Publishing, Shanghai.
- 3. 'Comptabilité et analyse financière - Une perspective globale' (French adaptation of 'Financial Accounting th rd and Reporting - A Global Perspective'), 4 edition 2017 (in coll. with Y. Ding and G. Langlois), 3 edition nd st 2013, 2 edition 2010, 1 edition 2006) (in collaboration with M. Lebas, Y. Ding and G. Langlois), De Boeck, Brussels.
- 4. financière de l'entreprise 4. financière de l'entreprise , 2003, Montchrestien in coll. avec C. Cauvin, P. Delvaille, Y. Ding, J.-Y. Eglem, C. Guerlain, C. Hossfeld, A. Le Manh, C. Maillet, A. Mikol, D. Pham, C. Simon) : co-editor (with J.-Y. Eglem).
- 5. 'Corporate Financial Reporting: A Global Perspective', 2002, Thomson, London (in coll. with M. Lebas).
- 6. 6. 'Les mécanismes comptables de l'entreprise', 1990, 4 ed. 2001, Montchrestien (in coll. with C. Bonnier, C. Cauvin, P. Delvaille, Y. Ding, J.-Y. Eglem, C. Guerlain, C. Maillet, A. Mikol, D. Pham, C. Simon): co-editor rd th of the 3 and the 4 edition (with J.-Y. Eglem).
- 7. 7. 'Les tableaux de financement et de flux', 1989, 2 ed. 1998, PUF, Que Sais-Je ?, n° 2488.
- 8. 'Cas pratiques corrigés de contrôle de gestion', 1997, Gualino (in coll. with A. Mikol).
- 9. 'Cas pratiques de comptabilité analytique et contrôle de gestion', 6th ed. 1995, Dunod -Clet (in coll. with A. Mikol).

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