Normalisation Comptable
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Ifrs In A Global World
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Author : Didier Bensadon
language : en
Publisher: Springer
Release Date : 2016-05-13
Ifrs In A Global World written by Didier Bensadon and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-05-13 with Business & Economics categories.
This book, dedicated to Prof. Jacques Richard, is about the economic, political, social and even environmental consequences of setting accounting standards, with emphasis on those that are alleged to be precipitated by the adoption and implementation of IFRS. The authors offer their reasoned critiques of the effectiveness of IFRS in promoting genuine global comparability of financial reporting. The editors of this collection have invited authors from 17 countries, so that a great variety of accounting, auditing and regulatory cultures, and educational perspectives, is amply on display in their essays.
Normalisation Comptable
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Author : Francis Rousse
language : fr
Publisher:
Release Date : 1990
Normalisation Comptable written by Francis Rousse and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1990 with categories.
Normalisation Comptable
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Author : Jacques Fortin
language : fr
Publisher: PUQ
Release Date : 1986-12-31T19:00:00-05:00
Normalisation Comptable written by Jacques Fortin and has been published by PUQ this book supported file pdf, txt, epub, kindle and other format this book has been release on 1986-12-31T19:00:00-05:00 with Business & Economics categories.
Le principal objectif de cet ouvrage est de familiariser le lecteur avec l’appareil canadien de réglementation comptable. Trop souvent méconnus et mal compris du public qu’ils desservent, les organismes de réglementation comptable n’en comptent pas moins parmi les instruments les plus importants de régulation de l’économie nationale et de partage des richesses collectives. Ce texte présente ces organismes, situe leur rôle dans notre société, décrit leurs modes de fonctionnement, expose les principales difficultés qui les confrontent et brosse un tableau de l’avenir qui leur est réservé.
Laboration Et Utilisations De L Information Comptable
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Author : Laurence Godard
language : fr
Publisher: Presses Univ. Franche-Comté
Release Date : 2002
Laboration Et Utilisations De L Information Comptable written by Laurence Godard and has been published by Presses Univ. Franche-Comté this book supported file pdf, txt, epub, kindle and other format this book has been release on 2002 with categories.
Comptabilit S Nationales Et Normalisation Comptable Internationale
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Author : Jean-David Avenel
language : fr
Publisher: Ellipses Marketing
Release Date : 2005
Comptabilit S Nationales Et Normalisation Comptable Internationale written by Jean-David Avenel and has been published by Ellipses Marketing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005 with categories.
La globalisation des marchés financiers a sensiblement modifié la conception de la comptabilité telle que nous la connaissions en France dans la seconde moitié du XXe siècle. Partant de ce constat, l'auteur analyse comment s'effectue la normalisation comptable internationale et quelles sont les conséquences sur les états financiers et, au-delà, sur l'analyse financière internationale. Pour cela, il analyse les systèmes comptables de plusieurs pays industrialisés, en particulier anglo-saxons, avant de montrer les progrès et les limites, dans l'Union européenne notamment, de la normalisation et ses implications sur l'interprétation des informations financières.
Accounting In France Rle Accounting
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Author : Yannick Lemarchand
language : en
Publisher: Taylor & Francis
Release Date : 2014-04-03
Accounting In France Rle Accounting written by Yannick Lemarchand and has been published by Taylor & Francis this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-04-03 with Business & Economics categories.
This volume illustrates the research not only of French accountants (Colasse, Durand, Jouanique, Lemarchand, Nikitin, Richard, Tessier) but also the work of Belgian authors writing in French (Stevelinck, Haulotte) and of French non-accountants (de Swarte, Durdilly, Sauvy). The work of British and North American academics, writing in English on French accounting history is also illustrated from the 1930s (Howard, Edwards), through to the 1960s (Parker) and the more recent research of Standish, Fortin and Bhimani. The contributions to this volume have been arranged both chronologically and thematically as follows: the earliest business accounting records; the first French accounting authors; Colbert, Savbary and the Ordonnance de Commerce; the eighteenth and nineteenth centuries; cost accounting; the national accounting plan; national income accounting; government accounting and accounting theory. An abstract of each contribution is given in both English and French.
Twentieth Century Accounting Thinkers Rle Accounting
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Author : J. R. Edwards
language : en
Publisher: Routledge
Release Date : 2014-02-05
Twentieth Century Accounting Thinkers Rle Accounting written by J. R. Edwards and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-02-05 with Business & Economics categories.
When originally published in 1994 this volume was the first international review of accounting theory to focus on the contributions of its leading thinkers. Very few attempts had been made, in the accounting literature, to assess the contribution of the theorists who have had such an important influence on the direction of research and practice. Written by experts the studies in this volume provide a unique guide to the development of accounting theory and practice in regions as diverse as the USA, Japan and Europe.
Accounting In France
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Author : Yannick Lemarchand
language : en
Publisher: Taylor & Francis
Release Date : 1996
Accounting In France written by Yannick Lemarchand and has been published by Taylor & Francis this book supported file pdf, txt, epub, kindle and other format this book has been release on 1996 with Accounting categories.
Ma Triser Le Droit Et La Pratique Du Syst Me Comptable Ohada
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Author : Jacques Njampiep
language : fr
Publisher: Editions Publibook
Release Date : 2008
Ma Triser Le Droit Et La Pratique Du Syst Me Comptable Ohada written by Jacques Njampiep and has been published by Editions Publibook this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008 with categories.
Droit Social Et Normalisation Comptable
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Author : Samuel Jubé
language : fr
Publisher:
Release Date : 2008
Droit Social Et Normalisation Comptable written by Samuel Jubé and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008 with categories.
Les références comptables pénètrent aujourd'hui le droit social : information comptable du comité d'entreprise, assistance d'un expert-comptable, sauvegarde de la compétitivité, participation et intéressement des salariés, provisionnement et révision des engagements de prévoyance et de retraites, bilan social, bilan de compétences, équilibre financier de la sécurité sociale, etc. Cette omniprésence des références comptables n'est pas sans lien avec l'essor de la normalisation comptable qui prend place, en France, au milieu du XXe siècle et se structure, au niveau mondial, à partir des années 1970. Quel sens faut-il lui donner ? La décision prise le 19 juillet 2002 par l'Union européenne d'adopter les normes comptables internationales IAS IFRS présente-t-elle des enjeux pour le droit social ? Cette recherche revient sur la genèse de la normalisation comptable et vise, dans une première partie, à éclairer la nature et la portée de ses effets sur le droit social. Dans une seconde partie, c'est l'influence du droit social sur la normalisation comptable qui est analysée. Il s'agit de comprendre si cette branche du droit est correctement prise en compte par les normes comptables dans l'élaboration de l'image fidèle de l'entreprise. D'importantes incohérences ont été mises en évidence, qui nuisent à la fois à l'effectivité du droit social et à la fidélité de l'image comptable. Certaines pistes de solution ont alors été proposées.