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Comptabilit Financire En Ifrs
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Book Synopsis IFRS in a Global World by : Didier Bensadon
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.
Book Synopsis Comptabilité financière en IFRS by : Corinne Bessieux
Download or read book Comptabilité financière en IFRS written by Corinne Bessieux and published by . This book was released on 2018-06-29 with total page 392 pages. Available in PDF, EPUB and Kindle. Book excerpt: Véritable livre de référence, ce manuel d'initiation à la comptabilité intègre pleinement les normes comptables internationales (les normes IFRS) tout en fournissant au lecteur une compréhension des principes fondamentaux de la comptabilité financière. Il offre les clés pour lire, utiliser et déchiffrer les principaux états comptables et financiers. Le référentiel retenu est celui des IFRS, mais les différences éventuelles avec le PCG (le plan comptable général français) sont mentionnées chaque fois que c'est nécessaire. Tous les thèmes utiles à la préparation, la présentation et la compréhension des états financiers en IFRS sont abordés présentation des normes, du système comptable et des principaux états financiers, produits et charges, actif courant et non courant, moyens de financement, fiscalité, comptes des groupes, analyse financière, etc. L'ouvrage est très richement illustré. Chaque notion est accompagnée d'extraits de rapports de sociétés en IFRS et d'une application montrant les écritures comptables et l'impact de l'opération sur les états financiers de l'entreprise. Les notions clés sont définies dans la marge, et une série d'exercices clôt chaque chapitre. Il ne requiert pas de connaissance comptable particulière.
Book Synopsis Comptabilité financière en IFRS by : Wolfgang Dick
Download or read book Comptabilité financière en IFRS written by Wolfgang Dick and published by Pearson. This book was released on 2020-06-26 with total page 392 pages. Available in PDF, EPUB and Kindle. Book excerpt: 1. Contenu Ceci n'est pas un livre qui commente les normes IFRS, mais un manuel d’initiation à la comptabilité qui intègre les nouvelles normes. En 11 chapitres, il aborde tous les thèmes nécessaires à la préparation et à la présentation des états financiers en IFRS: présentation des normes, du système comptable et des principaux états financiers, produits et charges, actif courant et non courant, moyens de financement, tableaux de synthèse, analyse des états... Il ne requiert pas de connaissance comptable particulière. Le référentiel retenu est celui des normes comptables, mais les différences éventuelles avec le PCG (le plan comptable général français) sont mentionnées chaque fois que c’est nécessaire. 2. Démarche pédagogique L’ouvrage est très richement illustré: de nombreux exemples concrets illustrent la mise en pratique des principes généraux. Chaque notion, quelle que soit sa complexité, est accompagnée d’un exemple de numérotation simple montrant quelle est l’écriture comptable, quel est l’impact de l’opération sur les états financiers de l’entreprise. De nombreux extraits de rapports de sociétés en IFRS (Lafarge, Nestlé, Total, PSA) illustrent l’ouvrage et permettent de se familiariser avec la lecture des rapports annuels. Chaque chapitre est complété par un résumé et une série d’exercices.
Book Synopsis Les normes IAS-IFRS by : Bruno Colmant
Download or read book Les normes IAS-IFRS written by Bruno Colmant and published by Pearson Education France. This book was released on 2013 with total page 358 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Comptabilit ̌financir̈e en IFRS by : Wolfgang Dick
Download or read book Comptabilit ̌financir̈e en IFRS written by Wolfgang Dick and published by . This book was released on 2012 with total page 370 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Comptabilité financière - 11e éd. by : Jacques Richard
Download or read book Comptabilité financière - 11e éd. written by Jacques Richard and published by Dunod. This book was released on 2018-09-19 with total page 730 pages. Available in PDF, EPUB and Kindle. Book excerpt: La mondialisation de l’économie et des systèmes d’information bouleverse l’enseignement de la comptabilité. À jour des dernières réformes des normes IFRS et du système comptable français, cet ouvrage de référence offre une formation complète, théorique et technique : • exposé des différentes conceptions de la comptabilité ; • mise en perspective historique et sociale des normes IFRS et des systèmes comptables ; • présentation des principaux outils et opérations comptables, illustrée d’exemples, de modèles d’écriture et d’états financiers. Entièrement mise à jour, cette 11e édition fait vivre l’opposition entre les IFRS et le modèle « français », et tient compte du modèle futuriste de la comptabilité environnementale.
Book Synopsis Comptabilité financière en IFRS by : Wolfgang Dick
Download or read book Comptabilité financière en IFRS written by Wolfgang Dick and published by Pearson. This book was released on 2012-09-21 with total page 384 pages. Available in PDF, EPUB and Kindle. Book excerpt: Ce manuel d'initiation à la comptabilité, à jour des dernières normes IFRS, propose de nouveaux développements sur l'analyse financière, les instruments financiers, les activités de couvertures, la présentation des comptes et du chiffre d’affaires, etc.
Author : Publisher :TheBookEdition ISBN 13 :2955351261 Total Pages :509 pages Book Rating :4.9/5 (553 download)
Download or read book written by and published by TheBookEdition. This book was released on with total page 509 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Comptabilité financière en IFRS by : Wolfgang Dick
Download or read book Comptabilité financière en IFRS written by Wolfgang Dick and published by . This book was released on 2015 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Comptabilité financière en IFRS by : Wolfgang Dick
Download or read book Comptabilité financière en IFRS written by Wolfgang Dick and published by . This book was released on 2018 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Comptabilité et analyse financière by : Hervé Stolowy
Download or read book Comptabilité et analyse financière written by Hervé Stolowy and published by De Boeck Superieur. This book was released on 2017-02-27 with total page 979 pages. Available in PDF, EPUB and Kindle. Book excerpt: Comptabilité et analyse financière est un ouvrage d'introduction à la comptabilité financière et l'analyse financière. Une approche internationale adopte le point de vue de l'utilisateur des documents comptables publiés par les entreprises. Plutôt que d'imposer une solution réglementaire à chacune des difficultés d'évaluation et de communication, l'ouvrage analyse la logique économique du problème et en identifie les solutions théoriquement possibles. Il explique les répercussions de chacune de ces solutions sur les entreprises et sur les décideurs. Il constitue une base universelle de connaissances pour tous les étudiants qui veulent s'intégrer dans une économie mondialisée.Que leur carrière les conduise aux responsabilités de dirigeants ou de gestionnaires de sociétés ou que leur position soit celle d'observateurs extérieurs (investisseurs, gestionnaires de portefeuille, analystes de crédit, etc.), les étudiants devront savoir se repérer dans la comptabilité et l'information financière et en interpréter les données. Ils devront exercer leurs aptitudes, non seulement sur les entreprises de leur pays, mais sur les comptes publiés par les groupes internationaux cotés sur les principales places mondiales. C'est pourquoi l'ouvrage ne se confine pas dans une approche "nationale" des questions comptables. Il offre un point de vue mondialisé, en s'appuyant prioritairement sur les normes internationales IAS/IFRS. Il ne néglige pas pour autant les principales normes nationales, tant les US GAAP que les normes ou usages français, belges et suisses ou d'autres normes nationales dans la mesure où elles apportent un éclairage intéressant et utile.Il est destiné aux étudiants d'écoles de commerce et d'universités (sciences de gestion, mastères) et aux professionnels (directeurs financiers, managers, analystes, investisseurs) en formation continue. Il facilite aux lecteurs francophones l'accès à une approche internationale de la comptabilité
Book Synopsis International Classification of Financial Reporting by : Christopher Nobes
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.
Book Synopsis Business and Institutional Translation by : Éric Poirier
Download or read book Business and Institutional Translation written by Éric Poirier and published by Cambridge Scholars Publishing. This book was released on 2018-11-12 with total page 254 pages. Available in PDF, EPUB and Kindle. Book excerpt: The volume of economic, business, financial and institutional translation increases daily. Governments strive to produce plain and accessible information. Institutions and agencies operate in more than one language. Multinationals produce documents in multiple languages to expand their services worldwide, and large businesses and SMEs also have to adopt a multilingual approach for accessing new markets in new countries. Translation and interpreting training institutions are aware of the increasing need for training in this area. This awareness is evident in their curricula, which include subjects related to these areas of activity. Trainers and researchers are increasingly interested in knowing and researching the intricacies and aspects of this type of translation. This peer-reviewed publication, resulting from ICEBFIT 2016, echoes the voices of translation practitioners, researchers, and teachers, as well as other parties gathered to discuss new issues in institutional translation and business, finance and accounting translation, as well as, in a larger sense, specialized translation.
Book Synopsis Corporate Governance and Its Implications on Accounting and Finance by : Alqatan, Ahmad
Download or read book Corporate Governance and Its Implications on Accounting and Finance written by Alqatan, Ahmad and published by IGI Global. This book was released on 2020-09-25 with total page 425 pages. Available in PDF, EPUB and Kindle. Book excerpt: After the global financial crisis, the topic of corporate governance has been gaining momentum in accounting and finance literature since it may influence firm and bank management in many countries. Corporate Governance and Its Implications on Accounting and Finance provides emerging research exploring the implications of a good corporate governance system after global financial crises. Corporate governance mechanisms may include board and audit committee characteristics, ownership structure, and internal and external auditing. This book is devoted to all topics dealing with corporate governance including corporate governance characteristics, board diversity, CSR, big data governance, bitcoin governance, IT governance, and governance disclosure, and is ideally designed for executives, BODs, financial analysts, government officials, researchers, policymakers, academicians, and students.
Book Synopsis Economics, Accounting and the True Nature of Capitalism by : Jacques Richard
Download or read book Economics, Accounting and the True Nature of Capitalism written by Jacques Richard and published by Routledge. This book was released on 2021-11-29 with total page 182 pages. Available in PDF, EPUB and Kindle. Book excerpt: Almost all economists, whether classical, neoclassical or Marxist, have failed in their analyses of capitalism to consider the underpinning systems of accounting. This book draws attention to this lacuna, focusing specifically on the concept of capital: a major concept that dominates all teaching and practice in both economics and management. It is argued that while for the practitioners of capitalism – in accounting and business – the capital in their accounts is a debt to be repaid (or a thing to be kept), for economists, it has been considered a means (or even a resource or an asset) intended to be worn out. This category error has led to economists failing to comprehend the true nature of capitalism. On this basis, this book proposes a new definition of capitalism that brings about considerable changes in the attitude to be had towards this economic system, in particular, the means to bring about its replacement. This book will be of significant interest to readers of political economy, history of economic thought, critical accounting and heterodox economics.
Book Synopsis Finance, Law, and the Crisis of COVID-19 by : Nadia Mansour
Download or read book Finance, Law, and the Crisis of COVID-19 written by Nadia Mansour and published by Springer Nature. This book was released on 2022-02-18 with total page 231 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book analyzes the impact of Covid-19 in different areas such as corporate social responsibility and legislation in SMEs, insolvency law, behavioral finance, government interventions in markets, financial disclosure, the emergence of unregulated financial sectors, the increase of coronavirus-related crimes, and the development of banking regulations in the Covid-19 pandemic, among others. The coronavirus epidemic, which has spread throughout the world, has highlighted the inadequacies of the health and social systems of all states, even the most advanced. The health emergency has required extraordinary measures, especially at the level of laws that are essential for the preservation of lives, health, and livelihoods. The priority for governments and even the international community was, from the outset, to prevent infections and care for those affected. Such a strategy required an unusual increase in health spending, even though it exceeded the State's financial capacity and lacked fiscal space. In addition to this challenge, which has not yet been overcome, there is another, that of redressing the consequences of the measures taken (general containment). It should be pointed out that during health crises, the state may have to review the requirement for transparency because of the emergency, but not free itself from it. The urgency could never be an alibi for a violation of citizens' rights and freedoms. With urgency, financial management systems must be flexible and responsive to all occurrences, while ensuring optimal use of resources and minimizing the risks of fraud and corruption.
Book Synopsis Sustainable Production System by : Clément Morlat
Download or read book Sustainable Production System written by Clément Morlat and published by John Wiley & Sons. This book was released on 2020-04-09 with total page 316 pages. Available in PDF, EPUB and Kindle. Book excerpt: Wealth is no longer just an ability to live well in a world shaped by human activities. It is also an ability to push back or defer the limits of a world in biological and climatic closure. This book examines the theoretical conflicts and the power plays which often oppose the socio-political and technical-financial practices of recognition of what intervenes in the production of this wealth i.e. of what has value. It lays down the principles of a contributory modeling method, allowing debates around the concept of development; the building of scenarios; the negotiation of their implementation; and a cross-sectoral reading of their social, ecological and economic costs. This method, called Dynamic Modeling of Cost Systems, is based on a territorial communication device which articulates political, contractual and accounting innovations using deliberative and normative digital tools. It combines different local representations of value, in order to approach wealth through an integrated analysis of micro-, meso- and macro- issues.
