Download or read book L impact des normes IAS IFRS sur la perception du risque de cr dit written by Ahmed Maimoun and published by . This book was released on 2011 with total page 624 pages. Available in PDF, EPUB and Kindle. Book excerpt: Cette thèse vise à examiner l'impact des normes IAS/IFRS sur la perception du risque du crédit. Dans la première partie de ce travail, nous allons étudier le rôle des informations comptables dans la perception du risque de crédit. Ensuite l'impact des normes IAS/IFRS sur l'information comptable, ses avantages et ses inconvénients et les résultats des différentes études empiriques testant le contenu informatif de l'information comptable en juste valeur. Dans la deuxième partie, cette étude analyse si la transition des normes comptables françaises vers le référentiel IFRS impacte de manière significative l'estimation du risque de défaut issue des modèles traditionnels de type comptables (premier chapitre). Dans le deuxième chapitre de cette partie, on étudié l'impact des normes IAS/IFRS sur les ratios utilisés par les analystes financiers de la Banque de France. Enfin, une étude quantitative est réalisée auprès des analystes financiers figurant dans l'annuaire publié par la Société Française des Analystes Financiers (SFAF). Les résultats obtenus montrent que l'impact des normes IAS/IFRS à un effet modéré sur l'ensemble de ces méthodes.

Download or read book Embedded Derivatives written by International Accounting Standards Board and published by . This book was released on 2009 with total page 18 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Comptabilit financi re en IFRS written by Wolfgang Dick and published by Pearson. This book was released on 2020-06-26 with total page 384 pages. Available in PDF, EPUB and Kindle. Book excerpt: 1. Contenu Ceci n'est pas un livre qui commente les normes IFRS, mais un manuel d’initiation à la comptabilité qui intègre les nouvelles normes. En 11 chapitres, il aborde tous les thèmes nécessaires à la préparation et à la présentation des états financiers en IFRS: présentation des normes, du système comptable et des principaux états financiers, produits et charges, actif courant et non courant, moyens de financement, tableaux de synthèse, analyse des états... Il ne requiert pas de connaissance comptable particulière. Le référentiel retenu est celui des normes comptables, mais les différences éventuelles avec le PCG (le plan comptable général français) sont mentionnées chaque fois que c’est nécessaire. 2. Démarche pédagogique L’ouvrage est très richement illustré: de nombreux exemples concrets illustrent la mise en pratique des principes généraux. Chaque notion, quelle que soit sa complexité, est accompagnée d’un exemple de numérotation simple montrant quelle est l’écriture comptable, quel est l’impact de l’opération sur les états financiers de l’entreprise. De nombreux extraits de rapports de sociétés en IFRS (Lafarge, Nestlé, Total, PSA) illustrent l’ouvrage et permettent de se familiariser avec la lecture des rapports annuels. Chaque chapitre est complété par un résumé et une série d’exercices.

Download or read book Financial Reporting under IFRS written by Wolfgang Dick and published by John Wiley & Sons. This book was released on 2010-10-11 with total page 358 pages. Available in PDF, EPUB and Kindle. Book excerpt: The International Financial Reporting Standards are quite different from other sets of accounting standards, and are fundamentally different from US-GAAP, in that they are based on principles, and not on detailed rules. Financial Reporting under IFRS:A topic-based approach offers a global perspective on IFRS by presenting the prescribed rationale and principles and illustrating them through numerous examples from large international companies. It aims to develop the fundamental skills necessary to read and use the information contained in all types of financial statements, through examples, activities, questions and answers. The book is broadly divided into three sections. Section one examines the structure of the Balance Sheet and the Income Statement, their links and the accounting mechanisms used to prepare them. Section two deals with the identification, evaluation and reporting of Balance Sheet items. Section three covers the use of financial statements to analyze a firm’s performance and its risks. Throughout the book special topics are covered, including Derivatives and Hedge accounting (IAS 39), Business Combination (IFRS 3) and Operating Segments (IFRS 8). Financial Reporting under IFRS is ideally suited to the needs of students of accounting and financial reporting, but all users of financial statements, from creditors and investors to suppliers, customers, employees and governments will benefit from its concise, topic-based approach.

Download or read book The Success of Apprenticeships written by Jean-Luc Cerdin and published by John Wiley & Sons. This book was released on 2020-02-05 with total page 306 pages. Available in PDF, EPUB and Kindle. Book excerpt: Apprenticeships can offer apprentices, their teacher-tutors and business apprenticeship supervisors experiences that are rich in knowledge. The Success of Apprenticeships presents the observations and opinions of 48 actors regarding apprenticeships. These testimonies recount how apprenticeships allowed them to improve their expertise, their professional practices and their organization skills. This book also examines how their interactions in the work/study process allowed them not only to develop the skills of apprentices, but also the skills of those who accompanied them – the teacher-tutors and the business apprenticeships supervisors. The creation of an authentic community of apprentices subscribes to the formation of an ecosystem of learning, in which each individual harvests fruits in terms of the development of their personal abilities.

Download or read book The sustainable enterprise learning from DJSI leaders written by and published by Fundacion BBVA. This book was released on 2005 with total page 260 pages. Available in PDF, EPUB and Kindle. Book excerpt: En los últimos años, las expresiones sostenibilidad, desarrollo sostenible, responsabilidad corporativa y empresa sostenible se han incorporado al vocabulario habitual de directivos, empresarios y académicos. Sin embargo, todavía subsisten cierta confusión y diferentes opiniones sobre el significado e implicaciones de dichos conceptos. El objetivo básico de este libro ha sido arrojar luz sobre la noción de empresa sostenible, abordando cuestiones como qué es una empresa sostenible, cuáles son sus principales características o en qué difiere del modelo de empresa tradicional. Para realizar este estudio se ha elegido a los dieciocho líderes sectoriales del Índice Dow Jones de Sostenibilidad (IDJS). Uno de los conceptos básicos en que se basa La empresa sostenible se refiere a los valores que una empresa ha de interiorizar para avanzar hacia la sostenibilidad. El valor central de la empresa sostenible es su conciencia del sistema del que forma parte y su sentido de pertenencia al mismo. En lugar de ser una depredadora neta del sistema físico-social, la empresa sostenible obtiene recursos del sistema con el propósito de contribuir a la creación neta de riqueza. De acuerdo con esta concepción, y a través del análisis de las dieciocho empresas líderes del IDJS, se explora cómo estas empresas están integrando la sostenibilidad en su gobierno, en la formulación de su estrategia y en sus sistemas de gestión. Asimismo, se analiza de qué manera su apertura hacia el entorno físico y social ha contribuido al desarrollo de un diálogo honesto, fluido y abierto con grupos de partes interesadas. Los resultados, conclusiones y buenas prácticas descritos en este libro resultarán útiles a aquellas compañías que, conscientes de la importancia de la sostenibilidad, están intentando interiorizar el desarrollo sostenible como un motor fundamental de sus procesos de creación de valor. Asimismo, la conceptualización de la empresa sostenible podrá servir de base para futuros proyectos de investigación.

Download or read book Leadership written by Barbara Kellerman and published by Prentice Hall. This book was released on 1984 with total page 308 pages. Available in PDF, EPUB and Kindle. Book excerpt: An edited collection of thirteen original chapters by leadership experts from a variety of social science/business disciplines. The first treatment of leadership studies from an interdisciplinary perspective.

Download or read book Corporate Finance written by Pierre Vernimmen and published by John Wiley & Sons. This book was released on 2014-10-09 with total page 994 pages. Available in PDF, EPUB and Kindle. Book excerpt: Merging theory and practice into a comprehensive, highly-anticipated text Corporate Finance continues its legacy as one of the most popular financial textbooks, with well-established content from a diverse and highly respected author team. Unique in its features, this valuable text blends theory and practice with a direct, succinct style and commonsense presentation. Readers will be introduced to concepts in a situational framework, followed by a detailed discussion of techniques and tools. This latest edition includes new information on venture finance and debt structuring, and has been updated throughout with the most recent statistical tables. The companion website provides statistics, graphs, charts, articles, computer models, and classroom tools, and the free monthly newsletter keeps readers up to date on the latest happenings in the field. The authors have generously made themselves available for questions, promising an answer in seventy-two hours. Emphasizing how key concepts relate to real-world situations is what makes Corporate Finance a valuable reference with real relevance to the professional and student alike. Readers will gain insight into the methods and tools that shape the industry, allowing them to: Analyze investments with regard to hurdle rates, cash flows, side costs, and more Delve into the financing process and learn the tools and techniques of valuation Understand cash dividends and buybacks, spinoffs, and divestitures Explore the link between valuation and corporate finance As the global economy begins to recover, access to the most current information and statistics will be required. To remain relevant in the evolving financial environment, practitioners will need a deep understanding of the mechanisms at work. Corporate Finance provides the expert guidance and detailed explanations for those requiring a strong foundational knowledge, as well as more advanced corporate finance professionals.

Download or read book Law Corporate Governance and Accounting written by Victoria Krivogorsky and published by Routledge. This book was released on 2011-04-26 with total page 309 pages. Available in PDF, EPUB and Kindle. Book excerpt: The growing internationalization of markets, the relaxation of constraints on capital flows between countries, and the creation of different economic unions -- the European Union in particular -- initiated the flow of capital, goods, and services across national borders, growth and diffusion of shareholding, and increased merger activity among the world’s largest stock exchanges. These changes have stimulated an interest in understanding developments in accounting and corporate governance in a newly qualitative way. Law, Corporate Governance, and Accounting sets out a framework for the analysis of institutional environments as the interconnected key tools of modern public corporations. Along with examining latest developments in the integrated formal structures for the formulation of international accounting principles, analyzing new accounting regulations and the extrapolating on the lessons that can be learned from the harmonization of accounting principles in Europe, this monograph provides the analyses of the convergence in both auditing and corporate governance as well as US perspective on IFRS adoption.

Download or read book International Financial Reporting Standards written by Hennie van Greuning and published by World Bank Publications. This book was released on 2006 with total page 314 pages. Available in PDF, EPUB and Kindle. Book excerpt: Annotation. International Financial Reporting Standards (IFRS) in a business situation can have a significant effect on the financial results and position of a division or an entire business enterprise. 'International Financial Reporting Standards: A Practical Guide' gives private or public sector executives, managers, and financial analysts without a strong background in accounting the tools they need to participate in discussions and decisions on the appropriateness or application of IFRS.Each chapter summarizes an International Financial Reporting Standard, following a consistent structure: â&€¢ Problems addressed by the IFRS â&€¢ Scope of the Standard â&€¢ Key concepts and definitions â&€¢ Accounting treatment â&€¢ Presentation and disclosure â&€¢ Financial analysis and interpretation.

Download or read book Bank Profitability Statistical Supplement written by Organisation for Economic Co-operation and Development and published by . This book was released on 1987 with total page 94 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book American Legal Ethics written by Shaffer and published by International Institute of Technology, Incorporated. This book was released on 1985 with total page 645 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Marketing Research and Modeling Progress and Prospects written by Yoram Wind and published by Springer Science & Business Media. This book was released on 2013-06-05 with total page 343 pages. Available in PDF, EPUB and Kindle. Book excerpt: Marketing Research and Modeling addresses state of the art developments including new techniques and methodologies by leading experts in marketing and marketing research. This work emphasizes new developments in Bayesian Decision Analysis, Multivariate Analysis, Multidimensional Scaling, Conjoint Analysis, Applications of Conjoint and MDS technique, Data Mining, Cluster Analysis, and Neural Networks.

Download or read book The Mastery of Innovation written by Katherine Radeka and published by CRC Press. This book was released on 2012-10-11 with total page 269 pages. Available in PDF, EPUB and Kindle. Book excerpt: What do Ford Motor Company, Steelcase, Scania, Goodyear, Novo Nordisk, and Philips Electronics have in common? They all need to get their best ideas to market as fast as possible. They need to achieve the mastery of innovation. When these companies needed to accelerate time-to-market, get more new products to customers, and improve their ROI from investments in R&D, they turned to Lean Product Development to help them master the process of innovation. By adapting Lean ideas to their specific product development challenges, they learned how to focus innovation on the problems that would maximize customer and business value, and deliver on their best ideas. Winner of a Shingo Research and Professional Publication Award! The Mastery of Innovation: A Field Guide to Lean Product Development describes the experiences of 19 companies that have achieved significant results from Lean Product Development. Their stories show that Lean Product Development delivers results: Ford Motor Company completely reinvented its Global Product Development System and put decades of knowledge about automotive design at its engineers’ fingertips DJO Global, a medical device company, more than tripled the number of products they released to the market and cut development time by 60% Playworld Systems cut time-to-market in half–twice The diverse set of North American and European case studies in this book range from very small product development organizations (three engineers) to very large (more than 10,000). Some of the industries represented include automotive, medical devices, industrial products, consumer electronics, pharmaceuticals, scientific instruments, and aerospace. These companies have generously shared their knowledge about Lean Product Development to help you get your best ideas to market faster.

Download or read book Strategic Management Control written by Fredrik Nilsson and published by Springer Nature. This book was released on 2020-06-30 with total page 148 pages. Available in PDF, EPUB and Kindle. Book excerpt: Strategic management control differs from traditional management control in several important respects. First, it supports both strategy formulation and strategy implementation. Second, it is to a large extent based on non-financial information. Third, it deals with both the long and short term and supports not only tactical, but also strategic and operational decision-making. Fourth, and perhaps most importantly, strategic management control is designed for, and adapted to, each organisation’s unique strategies. In this context, the book emphasises the importance of dialogues. The authors argue that it is unwise to assume that decisions taken at the top of the organisation will automatically be executed and obeyed throughout the organisation. Instead, they highlight the importance of dialogue and collaboration, both between hierarchical levels within the organisation and between actors in the network. Such communication is essential to making management control processes both strategic and successful. The book follows a clear structure, from the design of strategies to the everyday evaluation and discussion of performance and results. Though primarily intended for professionals working in strategy and management control at organisations, it will also benefit students and academics interested in strategy and management control.

Download or read book The Strategic Drucker written by Robert W. Swaim and published by John Wiley & Sons. This book was released on 2011-11-11 with total page 329 pages. Available in PDF, EPUB and Kindle. Book excerpt: The strategy and marketing wisdom of Peter Drucker, compiled into one handy guide Peter Drucker was widely considered the father of modern management. His 39 books and countless scholarly and popular articles predicted many of the major economic developments of the late twentieth century, and his influence upon modern business is almost immeasurable. In The Strategic Drucker, Drucker associate and student Robert Swaim has distilled Drucker's most important business strategies and philosophies into one valuable book. Swaim recounts and compiles Drucker's insight on growth, strategic planning, sales, marketing, innovation, and a wealth of other vital business topics. For anyone who wants to get to know the real Drucker, without digging through all of his books and articles, The Strategic Drucker is a valuable resource. Robert Swaim, PhD (Beijing, China), has taught at numerous universities around the world and collaborated with Peter Drucker in developing an MBA and executive development program for Chinese executives and managers.

Download or read book Bank Recovery and Resolution written by Matthias Haentjens and published by . This book was released on 2014 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: While some may claim that the European debt crisis is over, many European legislative instruments directed at crisis management in the banking sector, including Banking Union legislation, are still pending enactment. These legislative instruments, once enacted, will bring about an unprecedented harmonization of European bank insolvency law. Also, a multitude of legal disputes following the nationalization of SNS Reaal, the fourth largest bank in the Netherlands, in February 2013, are still unresolved. On 23 May 2013, the Hazelhoff Centre for Financial Law at Leiden Law School and the Netherlands Association for Comparative and International Insolvency Law (NACIIL) organized a conference on the highly topical theme of recovery and resolution of credit institutions and investment firms. The key question to which answers were sought during this conference was: 'Which rules should govern banks in difficulties?' This question has also been the Hazelhoff Centre for Financial Law's research theme for the past two years. The Hazelhoff Financial Law Series intends to deepen and further the debate on topical issues of financial law. It represents key results of the work of the Hazelhoff Centre for Financial Law at Leiden Law School. We understand financial law to encompass, inter alia, the legal aspects of financial supervision, the organization, functioning and regulation of financial markets, securities and finance transactions, market abuse, payments and payment systems, duties of care in the banking sector and bank insolvency. Another key characteristic of the work of the Hazelhoff Centre for Financial Law is our focus on the international dimension of financial law. Should you share our enthusiasm in any of these areas of the law, we are confident that you will find much of interest in the present volume.--