Download or read book Transnational Accounting written by Dieter Ordelheide and published by Springer. This book was released on 2016-02-17 with total page 3322 pages. Available in PDF, EPUB and Kindle. Book excerpt: Considerable effort has been made over the last ten years by such institutions as the EU, OECD, UNO and the IASC towards the harmonisation of accounting standards. It is recognised though that uniformity and true compatibility of financial instruments cannot be achieved while accounting operates in individual national economic and legal environments. A knowledge of national accounting standards and practice continues to be indispensable for the analysis of financial statements. Transnational Accounting is a unique comparative study of accounting standards of fourteen major economic powers, plus the regimes of the IASC and EU. Each chapter is standardised for easy comparison and written by a recognised expert in his or her country. The Editor, The Late Dieter Ordelheide, was Professor of Business Economics at the Johann Wolfgang Goethe-Universität, Frankfurt am Main. This groundbreaking work enables the reader to develop a thorough practical understanding of national accounting practices and be fully at home with financial statements in an international context. Each volume includes a detailed reference matrix listing approximately 100 key accounting subjects and their treatment across all regulatory and accounting regimes.
Download or read book Bilingual Dictionary of Terms written by François Elandi and published by Xlibris Corporation. This book was released on 2019-02-14 with total page 627 pages. Available in PDF, EPUB and Kindle. Book excerpt: Bilingual Dictionary of Terms Banks. Finances. Money. Financial Markets / Banques. Finances. Monnaie. Marchés Financiers METODES Editions Collection Culture & Savoir (C&S) François Elandi This bilingual work, fruit of a team of specialists and professionals, deals with banking, finance, and stock market practices with —— more than 25,000 words and terms used in French and in British and North American English of today; —— convenient examples to better assimilate the terms used, contributing to make the work the most precise reference in its specialty; and —— a cross-reference system to more precise definitions and complementary expressions to other words and terms inside the development of a word or an expression. It is intended for ——high school pupils and students of higher education, ——professional users, and ——the general public. In order for them to ——acquire and develop their professional lexicological heritage; ——master the exact terminology in the practice linked to their activity or profession; ——perfect their knowledge in banking, finance, and stock exchange practice; and ——better communicate efficiently. Cet ouvrage bilingue, fruit d’une équipe de spécialistes et de professionnels, traite des pratiques bancaires, financières et boursières, avec : ——Plus de 25000 mots et termes utilisés en français et en anglais britannique et nordaméricain ; ——Des exemples pratiques pour mieux assimiler l’emploi de ces termes, contribuant à faire de l’ouvrage la référence la plus précise dans sa spécialité ; ——Un système de renvois à des définitions et explications complémentaires et plus précises à d’autres mots et termes au sein du développement d’un mot ou d’une expression. Il est destiné : ——A l’élève des lycées et collèges ou à l’étudiant de l’enseignement supérieur ; ——A l’utilisateur professionnel ; ——Au grand public. Pour : ——Acquérir et développer son patrimoine lexicologique professionnel ; ——Maîtriser la terminologie exacte dans la pratique liée à son activité ou à sa profession ; ——Perfectionner ses connaissances dans la pratique bancaire, financière et boursière ; ——Mieux communiquer efficacement.
Download or read book Comptes Macro conomiques written by International Monetary Fund and published by International Monetary Fund. This book was released on 1979-01-08 with total page 194 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Canadian Bankruptcy Insolvency and Companies Creditors Arrangement Law Provisions Precedents and Materials written by Lyndon Maither and published by Lyndon Maither. This book was released on with total page 2938 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book France written by Jean-Claude Scheid and published by . This book was released on 1992 with total page 390 pages. Available in PDF, EPUB and Kindle. Book excerpt: Part of the European Financial Reporting series, this book focuses on France. The book is intended for researchers and professionals in European accounting and for EC policy-making bodies.
Download or read book Documents written by United Nations. Economic and Social Council and published by . This book was released on 1987 with total page 144 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Accounting in France RLE Accounting written by Yannick Lemarchand and published by Routledge. This book was released on 2014-04-03 with total page 573 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Ethics Social Responsibility and Innovation in Corporate Governance written by Jernej Belak and published by Cambridge Scholars Publishing. This book was released on 2017-01-06 with total page 140 pages. Available in PDF, EPUB and Kindle. Book excerpt: The misconduct of various companies directs both practitioners and academics towards the necessity for a requisitely holistic approach to governance and management. As such, there is a current focus for researchers and practitioners on contemporary solutions for governance and management in this sense. Such efforts have led to the development of integral management and governance, meaning that the process of management and governance in a certain company has to be integrated and consistent with culture, credibility, entrepreneurial spirit, ecology, ethics, innovation, and social responsibility. Consequently, in the process of a company’s management and governance, the key stakeholders have to achieve the (corporate) integrity of their company’s functioning. The integrity of such a company’s functioning is currently treated as the precondition for a company’s success in the long run. This volume explores such issues in the broader context of the MER Model of Integral Management and Governance, which is based on the multi-layered integration of governance and management with an enterprise and its environment, considering the fundamental aspirations for the enterprise’s existence and, thus, its quantitative, as well as qualitative, changes.
Download or read book Analyses Legales Et Economiques Sur Les Entreprises Multinationales written by Klaus J. Hopt and published by . This book was released on 1982 with total page 376 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Comparative financial statements written by Gilbert Gélard and published by Nouvelles Ed Fiduciaires. This book was released on 1995 with total page 150 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book HBJ Miller Comprehensive European Accounting Guide written by David Alexander and published by Harvest Books. This book was released on 1991 with total page 1128 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Listed in Belgium 2004 written by Jan van Lancker and published by Intersentia nv. This book was released on 2004 with total page 268 pages. Available in PDF, EPUB and Kindle. Book excerpt: Belgian law applicable to listed companies has undergone numerous significant changes in recent years. A key obstacle for legal practitioners is, however, the accessibility of this new legislation. Many regulations are spread over a number of laws, royal decrees, rules, notices, instructions, circulars, brochures, etc., which are to a large extent not codified. Hence, listed companies constantly face the challenge of having to patch together themselves applicable legal provisions. This Guide aims to untangle the mass of legal rules. It outlines the regulations relating to the operation of corporate bodies (Part I) and the listing and disclosure requirements (Parts II and III) for a company listed on the First Market or the New Market of Euronext Brussels. In addition, it offers analyses of issues which such companies have to address on an regular basis such as specific provisions of the Companies Code, communication with financial analysts, insider trading, market abuse, code of dealing, price stabilisation and corporate governance (Part IV). The Guide takes into account legislation up to April 15, 2004 including recent legislative changes resulting from the Corporate Governance Law and the Supervision Law.
Download or read book Rethinking Reserves in the Swiss Code of Obligations written by Yvette Märki and published by buch & netz. This book was released on 2022-08-22 with total page 201 pages. Available in PDF, EPUB and Kindle. Book excerpt: This work examines reserves in the recently revised Swiss Code of Obligations, which will enter into force 1 January 2023. The analysis focuses on their creation and dissolution, and distinguishes between reserves formed by the board and reserves formed by the general assembly. By focusing on an instrument in the banking sector, the reserves for general banking risks, this work investigates the general assembly’s possibility to delegate the power to form further reserves to the board of directors based on the articles of the association. This question is analyzed in the context of companies limited by shares, limited liability companies, and cooperatives. Finally, the effects of such a delegation and the consequences in a practical view of going to court are analyzed through the Federal Supreme Court’s judgment in a similar topic of delegation.
Download or read book Netherlands Reports to the XIth International Congress of Comparative Law Caracas 1982 written by H. D'Oliveira and published by Springer Science & Business Media. This book was released on 2013-11-11 with total page 445 pages. Available in PDF, EPUB and Kindle. Book excerpt: Last year I addressed the Netherlands Comparative Law Asso ciation with the following question: 'Does Comparative Law Exist At All?' (My intention then was to flog the dead (?) horse of the merger of comparative law and the sociology of law. ) In presenting this voluminous collection of Netherlands national reports to the eleventh congress of the Internatio nal Academy of Comparative Law I feel my misgivings giving way to the suspicion, that comparative law indeed exists. Of course national reports do not, as such, prove the exist ence of comparative law. It is the general reports together with the national reports, which embody the comparative effort. That is why the Netherlands Comparative Law Associa tion took the initiative to propose the publishing of the materials on a subject to subject basis instead of publish ing collections of national reports. From a comparative legal point of view, it is the topic that should form the basis of the publication, and not the origin of the materials. The general reporter for each topic should be prepared to take up the responsabilities of editing the volume, and would have to be given the right to select those national reports which he considers to be useful both in regard to their quality and the relevance of the material to the basic problems in the questionnaire. This proposal met with very favourable comments from the na tional committees and general reporters of some fifteen coun tries.
Download or read book The European Company all over Europe written by Krzysztof Oplustil and published by Walter de Gruyter. This book was released on 2012-12-17 with total page 428 pages. Available in PDF, EPUB and Kindle. Book excerpt: On 8 October 2004, the Council Regulation (EC) No. 2157/2001 on the Statute for the European Company (SE) will enter into force. In order to make the SE a functional instrument for entrepreneurs and investors, as well as to ensure the effective application of European law, it is necessary to pass national implementation measures by then. National legislators have the opportunity as well as the challenge to shape, in some respect, a national model of the SE which would be attractive for investors and would influence their decision as to where the company be located. Thus, the coming into force of the SE-Regulation will also give "the starting shot" for the competition between national legislators with regard to the law of the European Company. The aim of the present book is to provide the first indications in those national regulations specifically concerning the SE. Although no national law has so far been finally adopted, the first legislative steps have already been taken in many Member States and first drafts have been published. These drafts are presented in the book by the national experts. Moreover, the authors from Member States where no official drafts so far exist, express their personal reflections on how the specific regulations of national law would and should look. Given the fact that in October 2004, when the SE-Regulation comes into force, the European Union will be enlarged by 10 new Member States, the reports cover also some of them, i.e. Poland, Hungary and the Czech Republic.
Download or read book European Accounting Guide written by David Alexander and published by Aspen Publishers. This book was released on 1998 with total page 1714 pages. Available in PDF, EPUB and Kindle. Book excerpt: Our third edition of the Miller European Accounting Guide delivers critical new information on the vastly different accounting systems of 23 European countries. Widely disparate regulations, customs, and accounting practices throughout Europe present financial professionals with a unique economic challenge. To meet this challenge, the Guide includes extensive historical background on the legal and economic environments, an examination of the different accounting standards and self-regulatory agencies, and even presents sample financial statements. The Guide also covers the changes that are taking place as a result of the European union as well as the attempts to harmonize the accounting and reporting practices.
