@prefix dcat: <http://www.w3.org/ns/dcat#> .
@prefix dct: <http://purl.org/dc/terms/> .
@prefix foaf: <http://xmlns.com/foaf/0.1/> .
@prefix vcard: <http://www.w3.org/2006/vcard/ns#> .
@prefix xsd: <http://www.w3.org/2001/XMLSchema#> .

<https://rec.harvest-normandie.data4citizen.com/dataset/oai-hal-hal-00765288v1> a dcat:Dataset ;
    dct:description """
              The revolution of IFRS.A convergence of accounting and finance ? Accountant's and financier's points of view are usually opposed. Accounting provides raw materials to build financial analyzes. Therefore accounting is based upon historical and tax law perspectives, financier isn't always able to have a good perception of performance and financial solidity of the firm. The aim of this paper is to show how IFRS would imply a better coordination between accounting and finance.
            """ ;
    dct:identifier "hal-00765288" ;
    dct:issued "2026-05-31T00:58:21.768863"^^xsd:dateTime ;
    dct:language "fr" ;
    dct:modified "2026-05-31T00:58:21.768871"^^xsd:dateTime ;
    dct:publisher <https://rec.harvest-normandie.data4citizen.com/organization/cce9db95-46d9-4dc2-84b6-764215d0a002> ;
    dct:title "La révolution des normes IFRS. Une convergence de la comptabilité vers la finance ?" ;
    dcat:contactPoint [ a vcard:Organization ;
            vcard:fn "CCSD" ] ;
    dcat:distribution <https://rec.harvest-normandie.data4citizen.com/dataset/oai-hal-hal-00765288v1/resource/08021fc5-5732-4f75-bcdd-0fdac7e39631> ;
    dcat:keyword "evaluation-de-lentreprise",
        "evaluation-of-the-company",
        "financial-information",
        "ifrs",
        "infoeu-reposemanticsarticle",
        "information-financiere",
        "journal-articles",
        "normes-ifrs",
        "qualite",
        "quality",
        "shsgestionhumanities-and-social-sciencesbusiness-administration" ;
    dcat:landingPage <ISSN:%201160-7742> .

<ISSN:%201160-7742> a foaf:Document .

<https://rec.harvest-normandie.data4citizen.com/dataset/oai-hal-hal-00765288v1/resource/08021fc5-5732-4f75-bcdd-0fdac7e39631> a dcat:Distribution ;
    dct:format "HTML" ;
    dct:issued "2026-05-31T00:58:21.790991"^^xsd:dateTime ;
    dct:modified "2026-05-31T00:58:21.735084"^^xsd:dateTime ;
    dct:title "La révolution des normes IFRS. Une convergence de la comptabilité vers la finance ?" ;
    dcat:accessURL <https://hal.science/hal-00765288> .

<https://rec.harvest-normandie.data4citizen.com/organization/cce9db95-46d9-4dc2-84b6-764215d0a002> a foaf:Agent ;
    foaf:name "test_moissonnage_selune" .