Download or read book Etats financiers anglo saxons et fran ais written by Françoise Bussac and published by . This book was released on 1983 with total page 197 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book tats financiers anglo saxons et fran ais comparaison des pratiques et normes comptables written by Françoise Bussac and published by FeniXX. This book was released on 1982-12-31T23:00:00+01:00 with total page 206 pages. Available in PDF, EPUB and Kindle. Book excerpt: La publication de la 4e Directive européenne et l'entrée en vigueur du Plan comptable révisé, nous ont brusquement rappelé que nous n'étions pas les seuls à parler de principes et normes comptables. L'environnement international se fait, en matière financière et comptable, de plus en plus pressant et il serait difficile de nier, dans ce domaine, l'influence des pays anglo-saxons. Conçu dans un but essentiellement pratique, cet ouvrage se veut une aide efficace pour l'interprétation des états financiers publiés selon les normes américaines ou anglaises. Or, la compréhension de tels documents, soulève - outre le problème de vocabulaire - un certain nombre de questions d'ordre purement technique. L'auteur s'est attaché à les traiter sous la forme d'exemples chiffrés et concis, ne retenant, à chaque fois, qu'une ou deux idées directrices. Ainsi, après avoir rappelé les grandes lignes de présentation et l'état d'esprit dans lesquels ces documents ont été élaborés, l'ouvrage aborde des problèmes très spécifiques, tels que la détermination du cost of goods sold dans le compte de résultat, la comptabilisation des contrats de leasing et de l'impôt différé, la conversion des dettes et créances en monnaies étrangères, etc. Par ailleurs, un développement important a été consacré à l'établissement du tableau de financement et aux méthodes de prise en compte de l'inflation dans la présentation des états financiers. Cet ouvrage s'adresse à tous les dirigeants et responsables d'entreprises, analystes financiers et cadres de groupes multinationaux, qui se voient confrontés, dans leurs prises de décisions, à l'interprétation d'états financiers anglo-saxons. Enfin, les professionnels de la comptabilité et les étudiants des techniques comptables et financières pourront trouver, dans ce livre, une réponse à leur désir de connaissance des normes dites « internationales », au moment où leur influence se fait de plus en plus sentir dans notre pays.
Download or read book Les tats financiers anglo saxons comparaison avec les tats financiers fran ais dans le cadre de l harmonisation internationale written by Laurence Binet and published by FeniXX. This book was released on 1990-12-31T23:00:00+01:00 with total page 450 pages. Available in PDF, EPUB and Kindle. Book excerpt: Le but de cet ouvrage est de sensibiliser et de préparer les étudiants et les professionnels à la compréhension de l'environnement financier international, surtout depuis l'adoption de l'Acte Unique Européen. Cet ouvrage est un outil de référence, indispensable à tous ceux qui souhaitent comprendre les états financiers anglo-saxons. Il doit permettre de se préparer à une normalisation comptable internationale, indispensable pour assurer une comparabilité satisfaisante des comptes des sociétés de pays différents. La présentation qu'il donne du système comptable et financier américain, apporte une réponse aux professionnels et aux étudiants, soucieux de connaître les normes - "dites" internationales - fortement influencées par les États-Unis, et désireux de comprendre l'essentiel des comptes financiers des sociétés anglo-saxonnes.
Download or read book Les tats financiers anglo saxons written by Serge Evraert and published by . This book was released on 2002 with total page 65 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Comprendre les tats financiers anglo saxons written by Dang Pham and published by Dalloz-Sirey. This book was released on 1995-01-01 with total page 293 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book La Comptabilit Anglo saxonne written by Peter Walton and published by . This book was released on 1996 with total page 122 pages. Available in PDF, EPUB and Kindle. Book excerpt: Les principes et pratiques comptables en usage sur marchés internationaux sont ceux des pays anglo-saxons ; d'ores et déjà, beaucoup d'entreprises françaises les sont pour leurs comptes consolidés. Quelles sont les caractéristiques de la comptabilité anglo-saxonne ? En quoi diffèrent-elles de celles de la comptabilité française ? Quelle est l'origine des règles comptables, comment peut-on les interpréter, comment sont-elles utilisées dans les hauts lieux de la finance anglo-saxonne ? Avec clarté et rigueur, ce livre fait le point sur : - le rôle de l'information financière dans le monde anglo-saxon et l'approche anglo-saxonne de la réglementation comptable ; - la comptabilité des Etats-Unis et de la Grande-Bretagne; - les règles comptables élaborées par l'IASC (international Accounting Standards Committee), déjà utilisées par beaucoup de sociétés européennes et dont l'emploi sera obligatoire dès 2000 pour accéder aux marchés boursiers partout dans le monde.
Download or read book Les tats financiers anglo saxons et leur interpr tation written by Guy Gendrot and published by . This book was released on 1983 with total page 145 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Bibliographic Guide to Business and Economics written by New York Public Library. Research Libraries and published by . This book was released on 1987 with total page 704 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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 Clean Surplus written by Richard P. Brief and published by Routledge. This book was released on 2013-09-13 with total page 324 pages. Available in PDF, EPUB and Kindle. Book excerpt: First published in 1996. The relationship between the present discounted value of future cash flows and discounted excess earnings should be viewed as a mathematical property of a double-entry book[1]keeping system based on clean surplus. The purpose of this anthology is to facilitate future research by highlighting these historical developments and by showing how more recent theoretical and empirical research fits into the earlier history. The book is divided into four sections: historical overview; analytical properties of clean surplus; the theory of the clean surplus equation; and empirical implications.
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 Investor Protection and Corporate Governance written by Alberto Chong and published by World Bank Publications. This book was released on 2007-06-26 with total page 584 pages. Available in PDF, EPUB and Kindle. Book excerpt: 'Investor Protection and Corporate Governance' analyzes the impact of corporate governance on firm performance and valuation. Using unique datasets gathered at the firm-level the first such data in the region and results from a homogeneous corporate governance questionnaire, the book examines corporate governance characteristics, ownership structures, dividend policies, and performance measures. The book's analysis reveals the very high levels of ownership and voting rights concentrations and monolithic governance structures in the largest samples of Latin American companies up to now, and new data emphasize the importance of specific characteristics of the investor protection regimes in several Latin American countries. By and large, those firms with better governance measures across several dimensions are granted higher valuations and thus lower cost of capital. This title will be useful to researchers, policy makers, government officials, and other professionals involved in corporate governance, economic policy, and business finance, law, and management.
Download or read book A Frequency Dictionary of French written by Deryle Lonsdale and published by Routledge. This book was released on 2009-03-25 with total page 974 pages. Available in PDF, EPUB and Kindle. Book excerpt: A Frequency Dictionary of French is an invaluable tool for all learners of French, providing a list of the 5000 most frequently used words in the language. Based on a 23-million-word corpus of French which includes written and spoken material both from France and overseas, this dictionary provides the user with detailed information for each of the 5000 entries, including English equivalents, a sample sentence, its English translation, usage statistics, and an indication of register variation. Users can access the top 5000 words either through the main frequency listing or through an alphabetical index. Throughout the frequency listing there are thematically-organized lists of the top words from a variety of key topics such as sports, weather, clothing, and family terms. An engaging and highly useful resource, the Frequency Dictionary of French will enable students of all levels to get the most out of their study of French vocabulary. Former CD content is now available to access at www.routledge.com/9780415775311 as support material. Designed for use by corpus and computational linguists it provides the full text in a format that researchers can process and turn into suitable lists for their own research work. Deryle Lonsdale is Associate Professor in the Linguistics and English Language Department at Brigham Young University (Provo, Utah). Yvon Le Bras is Associate Professor of French and Department Chair of the French and Italian Department at Brigham Young University (Provo, Utah).
Download or read book Capitalism and the State in Modern France written by Richard F. Kuisel and published by CUP Archive. This book was released on 1983-04-29 with total page 374 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book A Longing for the Light written by Vincente Aleixandre and published by Copper Canyon Press. This book was released on 2007-05-01 with total page 303 pages. Available in PDF, EPUB and Kindle. Book excerpt: A comprehensive collection spans the entirety of Nobel Laureate Aleixandre's career, from his early surrealist work to his complex and fascinating "dialogues," as well as prose interludes.
Download or read book Financial Instruments written by International Accounting Standards Committee and published by . This book was released on 2000 with total page 22 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book What is the Code of Conduct for Responsible Fisheries written by Food and Agriculture Organization of the United Nations and published by Food & Agriculture Org.. This book was released on 2001 with total page 20 pages. Available in PDF, EPUB and Kindle. Book excerpt: The actual Code of conduct is also available (1996) (ISBN 9251038341).
