Download or read book La Pratique Des Comptes Personnels Du Syscohada R vis En Vigueur D s 2018 written by Martin Dieudonne Ndene and published by . This book was released on 2019-02-08 with total page 218 pages. Available in PDF, EPUB and Kindle. Book excerpt: La vie des entités est entièrement traduite en chiffres dans les états financiers annuels. Toutefois, en comptabilité financière, on a deux notions différentes d'une part, les comptes personnels encore appelés comptes individuels ou documents de synthèse qui servent de base à déterminer l'impôt sur le résultat à payer au fisc et par ricochet, communiquent sur la santé financière de l'entité. D'autre part, nous avons les comptes au sens de la consolidation d'un groupe, appelés comptes consolidés qui sont publiés pour l'information des investisseurs, l'idée est de donner une image du poids économique des entités qui font partie du groupe. Ainsi, l'Acte Uniforme sur le Droit Comptable et à l'Information Financière (AUDCIF) auquel, est annexé le Système Comptable OHADA (SYSCOHADA) adopté le 26 janvier 2017, fait bien apparaître distinctement les deux notions sus -citées et, a rendu obligatoire depuis le 1er janvier 2018, en ce qui concerne la production des comptes personnels, deux systèmes de présentation des états financiers à savoir : le Système Normal (SN) qui comprend le Bilan, le Compte de résultat, le Tableau de Flux de Trésorerie et quarante-six (46) tableaux en Notes annexes et de l'autre côté, le Système Minimal de Trésorerie (SMT) qui comprend le bilan, le compte de résultat et quatre (4) tableaux en Notes annexes. A partir d'une situation pratique, l'auteur revient de manière détaillée sur la compréhension de chaque poste des tableaux comptables normalisés des comptes personnels du SYSCOHADA révisé. Il vous amène à mieux cerner le lien véritable entre la cohérence des écritures comptables développée dans l'un de ses ouvrages intitulé «Le jeu des écritures comptables et la présentation des états financiers» et le contenu des états financiers avec les Notes annexes, pour aboutir inéluctablement à une bonne élaboration des comptes annuels et par ailleurs, se préparer à l'audit légal et au diagnostic financier. Le présent ouvrage est un excellent outil de travail pour les professionnels du chiffre pour maîtriser les techniques de montage des états financiers nécessaires pour se fondre dans la culture des pratiques des normes comptables en vigueur dans l'espace OHADA.
Download or read book General Reports of the XVIIIth Congress of the International Academy of Comparative Law Rapports G n raux du XVIII me Congr s de l Acad mie Internationale de Droit Compar written by Karen B. Brown and published by Springer Science & Business Media. This book was released on 2011-12-30 with total page 699 pages. Available in PDF, EPUB and Kindle. Book excerpt: This title presents twenty-nine topics, prepared by leading scholars in more than 20 countries, providing a comparative analysis of cutting-edge legal topics of the 21st century. Considering topics of vital moment to contemporary legal scholars, the title includes pieces on Surrogate Motherhood, The Balance of Copyright in Comparative Perspective, International Law in Domestic Systems, Constitutional Courts as "Positive Legislators," Same-sex Marriage, Climate Change and the Law, The Regulation of Private Equity, Hedge Funds, and State Funds, and Regulation of Corporate Tax Evasion. Each chapter surveys legal developments in the U.S. and Canada, Europe, Asia, Latin and South America, Africa, and the Middle East in a format that permits the reader easy access to similarities and differences in the approaches of the selected national regimes. This comprehensive volume tells the story of parallel trends in the evolution of legal doctrine despite jurisdictional, cultural, and political barriers. While each of the covered countries stands alone as a sovereign, in a technologically advanced world their disparate systems nonetheless have converged to adopt comparable strategies in dealing with complex legal issues. The volume is a critical addition to the library of any scholar hoping to keep abreast of the major trends in contemporary law.
Download or read book Insights into IFRS KPMG s practical guide to International Financial Reporting Standards 1 written by and published by . This book was released on 2013 with total page 1468 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book International Human Rights Law in Africa written by Frans Viljoen and published by OUP Oxford. This book was released on 2012-03-29 with total page 661 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a comprehensive and analytical overview of human rights law in Africa. It examines the institutions, norms, and processes for human rights realization provided for under the United Nations system, the African Union, and sub-regional economic communitites in Africa, and explores their relationship with the national legal systems of African states. Since the establishment of the African Union in 2001, there has been a proliferation of regional institutions that are relevant to human rights in Africa. These include the Pan African Parliament, the Peace and Security Council, the Economic, Social and Cultural Council and the African Peer Review Mechanism of the New Partnership for Africa's Development. This book discusses the links between these institutions. It further examines the case law stemming from Africa' most important human rights instrument, the African Charter on Human and Peoples Rights, which entered into force on 21 October 1986. This new edition contains a new chapter on the African Children's Rights Committee as well as full coverage of new developments and instruments, such as the Convention on the Rights of Persons with Disabilities, the Convention on Enforced Disappearances, and the African Charter on Democracy, Elections and Governance. Three cross-cutting themes are explored throughout the book: national implementation and enforcement of international human rights law; legal and other forms of integration; and the role of human rights in the eradication of poverty. The book also provides an introduction to the relevant human rights concepts.
Download or read book International Succession written by Louis Garb and published by Oxford University Press, USA. This book was released on 2010 with total page 841 pages. Available in PDF, EPUB and Kindle. Book excerpt: Increasing numbers of people have connections with one country, but live and work in another, frequently owning property or investments in several countries. As such, international aspects arise in an increasing number of estates. Different countries may have separate arrangements for ownership, taxation, and succession. International Succession equips practitioners with the information necessary to navigate problems involving these different systems. Although lawyers would often advise only on the law of the jurisdictions in which they are based, seeking advice from lawyers in other countries, this book will save the practitioner the time - and expense - of ascertaining the basics concerning the inheritance systems in different countries, offering clear and easy to use information on the laws of inheritance and succession. Each country's report is based on responses to a comprehensive questionnaire that considers the practical issues arising from the jurisdiction's individual laws, making it easy for users to make specific comparisons between the laws of one country and another. The book covers over fifty countries with entries written by experts from each country, making it an invaluable resource for the busy practitioner. This title is an improved and expanded version of International Succession, edited by Louis Garb and published by Kluwer Law International, 2004. This edition, published in hardback form, will also be supplemented annually in between editions to update the individual country entries.
Download or read book Prosecuting Serious Human Rights Violations written by Anja Seibert-Fohr and published by Oxford University Press. This book was released on 2009-07-09 with total page 363 pages. Available in PDF, EPUB and Kindle. Book excerpt: Is there a duty to prosecute serious human rights violations? This book examines this issue, drawing on international human rights instruments and case law. It finds flaws in the current prosecution of these crimes and develops proposals for improvement. Featuring in-depth analysis of trials, amnesties and impunity, it is a unique reference work.
Download or read book Agricultural Risk Management written by Beverly Fleisher and published by Lynne Rienner Pub. This book was released on 1990-01-01 with total page 149 pages. Available in PDF, EPUB and Kindle. Book excerpt: Agricultural Risk Management provides a guide to the many facets of risk and risk management that are instrumental in understanding today's agricultural sector and agricultural policy choices. Part I explores what is known about the risks common to agricultural firms and how producers respond to them. The risk management tools available to agricultural producers, the aspects of those tools that influence their selection by producers and the effects of risk management strategies on the farm firm are examined in Part 2. Part 3 considers the effects of government policies on producers' risks and selection of risk management strategies. The possibility of substituting privately sponsored risk management programs for those currently provided by the government is also investigated.
Download or read book Principles of International Criminal Law written by Gerhard Werle and published by Oxford University Press. This book was released on 2014 with total page 711 pages. Available in PDF, EPUB and Kindle. Book excerpt: Principles of International Criminal Law is one of the leading textbooks in the field. This third edition builds on the highly-successful work of the previous editions, setting out the general principles governing international crimes as well as the fundamentals of both substantive and procedural international criminal law.
Download or read book Contested Justice written by Christian De Vos and published by Cambridge University Press. This book was released on 2015-12-18 with total page 525 pages. Available in PDF, EPUB and Kindle. Book excerpt: The International Criminal Court emerged in the early twenty-first century as an ambitious and permanent institution with a mandate to address mass atrocity crimes such as genocide and crimes against humanity. Although designed to exercise jurisdiction only in instances where states do not pursue these crimes themselves (and are unwilling or unable to do so), the Court's interventions, particularly in African states, have raised questions about the social value of its work and its political dimensions and effects. Bringing together scholars and practitioners who specialise on the ICC, this collection offers a diverse account of its interventions: from investigations to trials and from the Court's Hague-based centre to the networks of actors who sustain its activities. Exploring connections with transitional justice and international relations, and drawing upon critical insights from the interpretive social sciences, it offers a novel perspective on the ICC's work. This title is also available as Open Access.
Download or read book New Directions for Smallholder Agriculture written by Peter B. R. Hazell and published by . This book was released on 2014 with total page 641 pages. Available in PDF, EPUB and Kindle. Book excerpt: At the same time, many other smallholders are successfully intensifying and succeeding as farm businesses, often in combination with diversification into off-farm sources of income.
Download or read book The 1949 Geneva Conventions written by Andrew Clapham and published by Oxford University Press. This book was released on 2015-10-15 with total page 1753 pages. Available in PDF, EPUB and Kindle. Book excerpt: The four Geneva Conventions, adopted in 1949, remain the fundamental basis of contemporary international humanitarian law. They protect the wounded and sick on the battlefield, those wounded, sick or shipwrecked at sea, prisoners of war, and civilians in time of war. However, since they were adopted warfare has changed considerably. In this groundbreaking commentary over sixty international law experts investigate the application of the Geneva Conventions and explain how they should be interpreted today. It places the Conventions in the light of the developing obligations imposed by international law on states, armed groups, and individuals, most notably through international human rights law and international criminal law. The context in which the Conventions are to be applied and interpreted has changed considerably since they were first written. The borderline between international and non-international armed conflicts is not as clear-cut as was once thought, and is complicated further by the use of armed force mandated by the United Nations and the complex mixed and transnational nature of certain non-international armed conflicts. The influence of other developing branches of international law, such as human rights law and refugee law has been considerable. The development of international criminal law has breathed new life into multiple provisions of the Geneva Conventions. This commentary adopts a thematic approach to provide detailed analysis of each key issue dealt with by the Conventions, taking into account both judicial decisions and state practice. Cross-cutting chapters on issues such as transnational conflicts and the geographical scope of the Conventions also give readers a full understanding of the meaning of the Geneva Conventions in their contemporary context. Prepared under the auspices of the Geneva Academy of International Humanitarian Law and Human Rights, this commentary on four of the most important treaties in international law is unmissable for anyone working in or studying situations of armed conflicts.
Download or read book Taming the Anarchy written by Tushaar Shah and published by Routledge. This book was released on 2010-09-30 with total page 321 pages. Available in PDF, EPUB and Kindle. Book excerpt: In 1947, British India-the part of South Asia that is today's India, Pakistan, and Bangladesh-emerged from the colonial era with the world's largest centrally managed canal irrigation infrastructure. However, as vividly illustrated by Tushaar Shah, the orderly irrigation economy that saved millions of rural poor from droughts and famines is now a vast atomistic system of widely dispersed tube-wells that are drawing groundwater without permits or hindrances. Taming the Anarchy is about the development of this chaos and the prospects to bring it under control. It is about both the massive benefit that the irrigation economy has created and the ill-fare it threatens through depleted aquifers and pollution. Tushaar Shah brings exceptional insight into a socio-ecological phenomenon that has befuddled scientists and policymakers alike. In systematic fashion, he investigates the forces behind the transformation of South Asian irrigation and considers its social, economic, and ecological impacts. He considers what is unique to South Asia and what is in common with other developing regions. He argues that, without effective governance, the resulting groundwater stress threatens the sustenance of the agrarian system and therefore the well being of the nearly one and a half billion people who live in South Asia. Yet, finding solutions is a formidable challenge. The way forward in the short run, Shah suggests, lies in indirect, adaptive strategies that change the conduct of water users. From antiquity until the 1960‘s, agricultural water management in South Asia was predominantly the affair of village communities and/or the state. Today, the region depends on irrigation from some 25 million individually owned groundwater wells. Tushaar Shah provides a fascinating economic, political, and cultural history of the development and use of technology that is also a history of a society in transition. His book provides powerful ideas and lessons for researchers, historians, and policy
Download or read book Inducing Compliance with International Humanitarian Law written by Heike Krieger and published by Cambridge University Press. This book was released on 2015-09-18 with total page 577 pages. Available in PDF, EPUB and Kindle. Book excerpt: Evaluates various means of inducing compliance with international humanitarian law by state and non-state actors.
Download or read book Afrotopia written by Felwine Sarr and published by U of Minnesota Press. This book was released on 2020-03-17 with total page 130 pages. Available in PDF, EPUB and Kindle. Book excerpt: A vibrant meditation and poetic call for an African utopian philosophy of self-reinvention for the twenty-first century In the recent aftermath of colonialism, civil wars, and the AIDS crisis, a new day finally seems to be shining on the African continent. Africa has once again become a site of creative potential and a vibrant center of economic growth and production. No longer stigmatized by stereotypes or encumbered by the traumas of the past—yet unsure of the future—Africa has other options than simply to follow paths already carved out by the global economy. Instead, the philosopher Felwine Sarr urges the continent to set out on its own renewal and self-discovery—an active utopia that requires a deep historical reflection on the continent’s vast mythological universe and ancient traditions, nourishes a cultural reinvention, and embraces green technologies for tackling climate change and demographic challenges. Through a reflection on contemporary African writers, artists, intellectuals, and musicians, Sarr elaborates Africa’s unique philosophies and notions of communal value and economy deeply rooted in its ancient traditions and landscape—concepts such as ubuntu, the life force in Dogon culture; the Rwandan imihigo; and the Senegalese teranga. Sarr takes the reader on a philosophical journey that is as much inward as outward, demanding an elevation of the collective consciousness. Along the way, one sees the contours of an africanity, a contemporary Africa united as a continent through the creolization of its cultural traditions. This is Felwine Sarr’s Afrotopia.
Download or read book Introduction to International Criminal Law written by M. Cherif Bassiouni and published by Martinus Nijhoff Publishers. This book was released on 2013 with total page 1259 pages. Available in PDF, EPUB and Kindle. Book excerpt: This title covers the history, nature, and sources of international criminal law; the ratione personae; ratione materiae - sources of substantive international criminal law; the indirect enforcement system; the direct enforcement system; and much more.
Download or read book Africa s Development Dynamics 2018 written by African Union Commission and published by Org. for Economic Cooperation & Development. This book was released on 2018 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This first edition explores the dynamics of growth, jobs, and inequalities. It proposes ten decisive actions to promote sustainable economic and social development and to strengthen institutions in Africa.
Download or read book Elgar Encyclopedia of Comparative Law Second Edition written by J. M. Smits and published by Edward Elgar Publishing. This book was released on 2012-01-01 with total page 1025 pages. Available in PDF, EPUB and Kindle. Book excerpt: Acclaim for the first edition: ïThis is a very important and immense book. . . The Elgar Encyclopedia of Comparative Law is a treasure-trove of honed knowledge of the laws of many countries. It is a reference book for dipping into, time and time again. It is worth every penny and there is not another as comprehensive in its coverage as ElgarÍs. I highly recommend the Elgar Encyclopedia of Comparative Law to all English chambers. This is a very important book that should be sitting in every university law school library.Í _ Sally Ramage, The Criminal Lawyer Containing newly updated versions of existing entries and adding several important new entries, this second edition of the Elgar Encyclopedia of Comparative Law takes stock of present-day comparative law scholarship. Written by leading authorities in their respective fields, the contributions in this accessible book cover and combine not only questions regarding the methodology of comparative law, but also specific areas of law (such as administrative law and criminal law) and specific topics (such as accident compensation and consideration). In addition, the Encyclopedia contains reports on a selected set of countriesÍ legal systems and, as a whole, presents an overview of the current state of affairs. Providing its readers with a unique point of reference, as well as stimulus for further research, this volume is an indispensable tool for anyone interested in comparative law, especially academics, students and practitioners.
