Download or read book Mod le technique de contr le externe de la conformit aux normes IFRS IFRS enforcement written by Thi Hong Phu Dao and published by . This book was released on 2006 with total page 603 pages. Available in PDF, EPUB and Kindle. Book excerpt: L’adoption obligatoire des normes IFRS en Europe vise à améliorer la fiabilité et la comparabilité de l’information financière des sociétés cotées. Cependant, un tel objectif ne peut pas être atteint seulement en exigeant des sociétés d’adopter un référentiel comptable commun de qualité, mais aussi en surveillant l’application de celui-ci. S’il existe un certain nombre de travaux sur la surveillance des normes comptables en général et des IFRS en particulier, à notre connaissance, peu de recherches ont été menées sur les aspects techniques de vérification de la conformité à celles-ci. L’objectif de cette recherche est d’élaborer un modèle technique de vérification de la conformité aux IFRS à utiliser par la deuxième ligne de contrôle externe constituée par les autorités de surveillance. La méthodologie suivie est qualitative, s’est appuyée sur une étude exploratoire et l’observation empirique du système de contrôle de l’information financière de l’AMF, complétées par des entretiens avec les contrôleurs de l’AMF et des questionnaires réalisés auprès d’analystes financiers et de commissaires aux comptes de sociétés cotées en France. Le modèle a été élaboré selon l’approche par les risques qui consiste à évaluer le risque de non-conformité aux IFRS à travers trois composantes (risque inhérent, risque du contrôle interne et risque lié à l’audit), dans le but d’orienter la vérification vers les zones importantes comportant un risque de non-conformité. Le modèle a été ensuite testé sur des cas réels par des contrôleurs impliqués dans la vérification des états financiers d’émetteurs à l’AMF. Les résultats des tests montrent que si certains éléments se sont avérés difficilement appréhendables dans le cadre du contrôle externe secondaire, le modèle constitue un outil efficace pour relever les zones importantes de risque de non-conformité aux IFRS. En outre, l’utilisation du modèle pourrait aider à sensibiliser les contrôleurs à l’analyse des risques.

Download or read book Smoothing Income Numbers written by Joshua Ronen and published by Addison Wesley Publishing Company. This book was released on 1981-01-01 with total page 148 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Production of Yellow Cake and Uranium Fluorides written by International Atomic Energy Agency and published by . This book was released on 1980 with total page 374 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Implementing the Nagoya Protocol written by Brendan Coolsaet and published by Hotei Publishing. This book was released on 2015-04-21 with total page 434 pages. Available in PDF, EPUB and Kindle. Book excerpt: The adoption of the Nagoya Protocol on Access and Benefit-sharing to the Convention on Biological Diversity in 2010 is a major landmark for the global governance of genetic resources and traditional knowledge. The way in which it will be translated into practice will however depend on the concrete implementation in national country legislation across the world. Implementing the Nagoya Protocol compares existing ABS regimes in ten European countries, including one non-EU member and one EU candidate country, and critically explores several cross-cutting issues related to the implementation of the Nagoya Protocol in the EU. Gathering some of the most professional and widely acclaimed experts in ABS issues, this book takes a major step towards filling a gap in the vast body of literature on national and regional implementation of global commitments regarding ABS and traditional knowledge.

Download or read book Regional Conference on building a future for sustainable small scale fisheries in the Mediterranean and the Black Sea written by Food and Agriculture Organization of the United Nations and published by Food & Agriculture Org.. This book was released on 2018-10-31 with total page 435 pages. Available in PDF, EPUB and Kindle. Book excerpt: According to the report, the conference focused on the main challenges for the sustainable development of small-scale fisheries, including promoting political commitment and tailored strategies, raising awareness, and sharing knowledge.

Download or read book IFRS 8 Operating Segments written by International Accounting Standards Board and published by . This book was released on 2006 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book International Classification of Financial Reporting written by Christopher Nobes and published by Routledge Studies in Accountin. This book was released on 2014 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: With the growing integration of the international economy, the need for established systems of classification in financial reporting becomes ever more important. Chris Nobes asks whether classification is possible, or even useful, and offers a critical analysis of the current attempts to discern an order in the variety of accounting practices. Revised and updated to reflect the post-IFRS era, this book will be of interest to academics, postgraduates and undergraduates in international accounting, accounting theory and to international accounting professionals.

Download or read book International Accounting and Multinational Enterprises written by Lee H. Radebaugh and published by John Wiley & Sons. This book was released on 2006-01-04 with total page 520 pages. Available in PDF, EPUB and Kindle. Book excerpt: This text presents international accounting within the context of managing multinational enterprises, focusing on business strategies and how accounting applies to these strategies. This unique approach gives students the opportunity to learn about international accounting from a perspective similar to what they will experience in the business world. The book explains the key factors that influence accounting standards and practices in different countires, and how those factors impact the convergence of standards worldwide. Particular emphasis is given to culture and its unique contribution to accounting standards and practices worldwide. The book focuses on the needs of users of financial and accounting information across borders with the aim of enhancing their understanding of how to use information and make more informed decisions in an increasingly complex and dynamic international business environment.

Download or read book IFRS 1 written by International Accounting Standards Board and published by . This book was released on 2003 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Music Money and Success written by Jeffrey Brabec and published by Schirmer Trade Books. This book was released on 2011-07-18 with total page 537 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Insider's Guide to Making Money in the Music Industry. Millions dream of attaining glamour and wealth through music. This book reveals the secrets of the music business that have made fortunes for the superstars. A must-have for every songwriter, performer and musician.

Download or read book Correspondent Central Banking Model CCBM written by European Central Bank and published by . This book was released on 1998 with total page 26 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Positive Accounting Theory written by Ross L. Watts and published by . This book was released on 2004 with total page 388 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Improvements to IFRSs written by International Accounting Standards Board and published by . This book was released on 2010 with total page 58 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Implementing Fair Value Accounting in the Agricultural Sector written by Charles Elad and published by . This book was released on 2011 with total page 152 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Traditional Mediterranean Architecture written by Amin Maalouf and published by . This book was released on 2002 with total page 139 pages. Available in PDF, EPUB and Kindle. Book excerpt:

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