Download or read book Pratique des normes IFRS written by Robert Obert and published by . This book was released on 2021-07-07 with total page 607 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book IFRS in a Global World written by Didier Bensadon and published by Springer. This book was released on 2016-05-13 with total page 477 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Pratique des normes IFRS written by Robert Obert and published by . This book was released on 2017-02-15 with total page 608 pages. Available in PDF, EPUB and Kindle. Book excerpt: En Europe, toutes les sociétés cotées et leurs filiales sont tenues de présenter leurs comptes consolidés conformément aux normes comptables internationales ou IFRS (International Financial Reporting Standards). Ce guide pratique présente de façon rigoureuse l'essentiel des normes internationales définies par l'IASB. Illustré de nombreux exemples concrets, cet ouvrage est la bible indispensable pour comprendre, maîtriser et mettre en oeuvre les normes IAS/IFRS. Cette 6e édition prend en compte les modifications réglementaires applicables aujourd'hui et prévues jusqu'en 2019. En particulier la transition vers les nouvelles normes IFRS 9 (instruments financiers), IFRS 15 (chiffre d'affaires) et IFRS 16 (locations) en sera facilitée pour les lecteurs.
Download or read book Pratique des normes IFRS 7e d written by Robert Obert and published by Dunod. This book was released on 2021-07-07 with total page 672 pages. Available in PDF, EPUB and Kindle. Book excerpt: En Europe, toutes les sociétés cotées et leurs filiales sont tenues de présenter leurs comptes consolidés conformément aux normes comptables internationales ou IFRS (International Financial Reporting Standards). Ce guide pratique présente de façon rigoureuse l'essentiel des normes internationales définies par l'IASB. Illustré de nombreux exemples concrets, cet ouvrage est la bible indispensable pour comprendre, maîtriser et mettre en oeuvre les normes IAS/IFRS. Cette 7e édition prend en compte les modifications réglementaires applicables aujourd'hui et prévues jusqu'en 2020. En particulier la transition vers les nouvelles normes IFRS (instruments financiers, chiffre d'affaires et locations) en sera facilitée pour les lecteurs.
Download or read book Implementing reforms in public sector accounting written by Susana Jorge and published by Imprensa da Universidade de Coimbra / Coimbra University Press. This book was released on 2008-07-01 with total page 520 pages. Available in PDF, EPUB and Kindle. Book excerpt: Over the life of the Comparative International Governmental Accounting Research (CIGAR) network, there has been unprecedented global interest in public sector accounting reforms. Hence the importance given to taking stock of reforms implementation. This book gathers a set of papers, many of them in comparative international perspective, on several topics relating to Public Sector Accounting, both at Central and Local Government levels. Authors from several countries around the world present and discuss here issues such as: financial reporting, information users and accountability; performance measurement and management accounting; national and international standards; reform processes; budgeting, auditing and controlling systems; efficiency and service charters; contingent liabilities; and consolidated accounts. Several of these are also analysed within the context of developing countries. Subsequently, the book offers a compilation of the most important topics actually being discussed in the Public Sector Accounting field.
Download or read book Pratique des normes IAS IFRS written by Robert Obert and published by . This book was released on 2003 with total page 531 pages. Available in PDF, EPUB and Kindle. Book excerpt: Au 1er janvier 2005, toutes les sociétés cotées et leurs filiales seront tenues de présenter leurs comptes consolidés conformément aux normes comptables internationales, IAS (International Accounting Standards) et IFRS (International Financial Reporting Standards). Cette mise en place d'une langue comptable internationale unique représente un enjeu stratégique crucial : le référentiel IAS/IFRS est destiné à établir et à garantir une information financière claire et sûre à l'intention des investisseurs, à faciliter l'évaluation des entreprises et à dynamiser la compétitivité des marchés européens de capitaux. Cependant la conversion aux IAS entraîne un changement culturel et technique majeur de la comptabilité française, actuellement normalisée par le Plan comptable dans une perspective fiscale. À la fois repère et guide pratique, cet ouvrage analyse de façon rigoureuse et détaillée l'ensemble des normes internationales définies par l'IASB et les compare aux règles comptables françaises et américaines. Grâce à de nombreux exemples chiffrés souvent tirés de cas réels, des modèles d'écritures comptables et d'états financiers, et des tests en fin de chapitre, il permet la maîtrise et la mise en œuvre des opérations de conversion indispensables. Cet ouvrage de référence s'adresse aux praticiens du management, de la comptabilité et de la finance, tant en cabinet d'audit ou de conseil qu'en entreprise, ainsi qu'aux étudiants des universités, des écoles de commerce et de gestion et de l'expertise comptable.
Download or read book La nouvelle ru e vers l Est written by Olga Michelot and published by Lulu.com. This book was released on with total page 118 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 The Bureaucratization of the World in the Neoliberal Era written by B. Hibou and published by Springer. This book was released on 2015-05-06 with total page 254 pages. Available in PDF, EPUB and Kindle. Book excerpt: Contemporary bureaucracy is a set of norms, rules, procedures, and formalities which includes administration, business, and NGOs. Where Max Weber meets Michel Foucault, Béatrice Hibou analyzes the political dynamics underlying this process. Neoliberal bureaucracy is a vector of discipline and control, producing social and political indifference.
Download or read book Pratique des normes IFRS written by and published by . This book was released on 2013 with total page 622 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Paradoxes of Globalisation written by E. Milliot and published by Springer. This book was released on 2010-10-27 with total page 308 pages. Available in PDF, EPUB and Kindle. Book excerpt: World economy globalization is driven by multiple interactive forces. Theygive rise to a number of paradoxes that impact the functional and developmental characteristics of firms. This book offers for the first time an in-depth study of the logical contradictions that stream from economic integration on the supranational level.
Download or read book Pratique des normes IAS IFRS 40 cas d application written by Robert Obert and published by Dunod. This book was released on 2005-04-18 with total page 258 pages. Available in PDF, EPUB and Kindle. Book excerpt: Cet ouvrage est le complément de l'ouvrage de base Pratique des normes IAS/IFRS dont la nouvelle édition est parue en septembre 2004. Il présente 40 cas d'application corrigés. L'objectif est de permettre aux professionnels et aux étudiants de maîtriser les principes et la mise en oeuvre des normes internationales. L'intégralité des normes est adoptée depuis mars 2004 et elles sont obligatoires depuis le 1er janvier 2005 pour les sociétés cotées.
Download or read book Pratique des normes IAS IFRS written by Robert Obert and published by . This book was released on 2005 with total page 246 pages. Available in PDF, EPUB and Kindle. Book excerpt: Le passage aux normes IAS/IFRS du 1er janvier 2005 représente pour toutes les sociétés qui sont amenées à s'y référer un gros chantier d'adaptation et de mise en place. Elles doivent en effet revoir toute leur comptabilité, assimiler et mettre en place un référentiel entièrement nouveau et en grande partie récent. Complémentaire de Pratique des normes IAS/IFRS - Comparaison avec les règles françaises et les US GAAP du même auteur, cet ouvrage de Cas pratiques corrigés assistera les praticiens dans cette mise en œuvre et leur permettra d'acquérir la maîtrise des techniques formulées par ces nouvelles normes. Efficace et complet, il présente en effet des situations concrètes et propose des solutions : modèles d'états financiers et d'écritures comptables, traitement de certains points délicats comme les instruments financiers, les immobilisations, les engagements de retraite, etc.
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 Handbook of International Public Sector Accounting Pronouncements written by International Federation of Accountants and published by International Federation of Accountants (Ifac). This book was released on 2004-01-01 with total page 712 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book R sum Du Plan D entreprise written by Canada Deposit Insurance Corporation and published by . This book was released on 2009 with total page 84 pages. Available in PDF, EPUB and Kindle. Book excerpt:
