France Divergence of national accounting standards in Financial reporting

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Dear all,
I am currently doing a Master in management control and international accounting.
As part of my studies, I am doing my master thesis about divergences in national accounting standards.
In order to achieve this thesis, I would like to have your point of view on some key issues.
I greated a questionnaire that only last a few minutes. You will be very helpful in anwering it.

Thank you very much in advance! :)

Here is the link of my questionnaire :
 

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