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Gouvernance Dentreprise Et Harmonisation Des Normes Comptables Et Financieres Au Service Dun Meilleur Fonctionnement Des Marches
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Book Synopsis Gouvernance d'entreprise et harmonisation des normes comptables et financières au service d'un meilleur fonctionnement des marchés by : Sophie Durand (auteur d'un mémoire de gestion).)
Download or read book Gouvernance d'entreprise et harmonisation des normes comptables et financières au service d'un meilleur fonctionnement des marchés written by Sophie Durand (auteur d'un mémoire de gestion).) and published by . This book was released on 2004 with total page 210 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Normes comptables internationales et gouvernance des entreprises by : Benoît Pigé
Download or read book Normes comptables internationales et gouvernance des entreprises written by Benoît Pigé and published by EMS Editions. This book was released on 2006-05-15 with total page 202 pages. Available in PDF, EPUB and Kindle. Book excerpt: La crise financière a souligné le rôle essentiel des normes comptables internationales dans l'information des investisseurs. Cette crise a également remis sur le devant de la scène les débats autour de la juste valeur (fair value en anglais). Une polarisation excessive des normes comptables autour des prix de marché pourrait accroître la volatilité des résultats et des capitaux propres des entreprises. Pourtant, les normes comptables internationales ne sont pas responsables de la création des bulles immobilières ou financières. Elles ne font que traduire l'impact de leur accroissement ou de leur éclatement sur les comptes des entreprises. Plus que d'une remise en cause des normes IFRS et du principe de juste valeur, ce qui importe aujourd'hui c'est de comprendre les principes qui sous-tendent les normes IFRS et de pleinement exploiter les possibilités que ces normes offrent en matière d'information tant des investisseurs que de toutes les parties prenantes. Les normes IFRS sortent du cadre purement comptable pour toucher aux exigences de gouvernance des entreprises et, en particulier, au besoin de rendre compte des actions effectuées, des décisions prises, et de leur impact sur la création de valeur économique. Pour remplir pleinement leur rôle, les normes IFRS supposent également que les acteurs de leur application et de leur contrôle acceptent d'assumer pleinement leur responsabilité. La complexité des transactions économiques et financières s'appuie sur des techniques précises et codifiées mais, à un certain niveau, cette complexité ne peut être appréhendée que par des choix humains que les normes IFRS invitent à faire apparaître.
Book Synopsis Le Referentiel Comptable Ohada Revise En Vigueur Des 2018 Avec Les Normes Ifrs by : Martin Dieudonne Ndene
Download or read book Le Referentiel Comptable Ohada Revise En Vigueur Des 2018 Avec Les Normes Ifrs written by Martin Dieudonne Ndene and published by Createspace Independent Publishing Platform. This book was released on 2017-06-20 with total page 570 pages. Available in PDF, EPUB and Kindle. Book excerpt: Dans le cadre de la nouvelle gouvernance sur la normalisation comptable et financière au sein de l'espace OHADA vers une convergence progressive aux normes de l'IASB (International Accounting Standar Board), les instances dirigeantes de l'Organisation pour l'Harmonisation en Afrique du Droit des Affaires, ont adopté le 26 janvier 2017 une nouvelle réforme comptable applicable dans tous les pays membres dès 2018 pour les comptes personnels, et 2019 pour les comptes consolidés. En effet, l'Acte Uniforme sur le Droit Comptable et à l'Information Financière (AUDCIF) auquel est annexé le Système Comptable OHADA (SYSCOHADA), accompagné d'un règlement du 08 juin 2017 portant harmonisation des pratiques des professionnels de la comptabilité et de l'audit, est l'unique référentiel comptable en vigueur dans cet espace et vient ainsi, renforcer la fiabilité et la pertinence de l'information comptable et par ricochet, accroitre sa crédibilité aux yeux des différents partenaires nationaux et internationaux. Désormais, c'est un nouveau système comptable doté d'un cadre conceptuel propre et des meilleures pratiques nécessaires pour améliorer le traitement comptable et la présentation des états financiers. Ainsi, sans être exhaustif, Il a eu l'avantage en supprimant du bilan, les actifs fictifs, en souscrivant à l'approche par les composants pour inscrire et amortir le coût des immobilisations corporelles productives, en apportant un meilleur traitement sur certaines opérations (contrats de location, de concession de service, fusion, liquidation, subventions, frais accessoires, escompte de règlement, corrections des erreurs.....etc.), en supprimant la méthode du bénéfice partiel des contrats de pluri-exercice, en adoptant la comptabilisation des révisions majeures en lieu et place des provisions pour charges à répartir, en clarifiant sur l'amortissement, la provision et la dépréciation où la perte de valeur vient s'ajouter à l'amortissement déjà pratiqué, en supprimant le système allégé, en remplaçant le TAFIRE par le tableau de flux de trésorerie, en adoptant un nouveau format pour les états financiers avec un bilan qui commence à séparer de son orientation patrimoniale et devient progressivement un état de la situation financière, avec un compte de résultat présenté en liste, mettant en évidence et en cascade les soldes intermédiaires de gestion pour la détermination d'un résultat plus économique, et avec des Notes annexes bien détaillées. Enfin, le Système Comptable OHADA révisé a adopté les IFRS pour l'élaboration des états financiers destinés au marché financier et ceux des entités dont les titres sont inscrits à une bourse de valeurs ou qui sollicitent un financement dans le cadre d'un appel public à l'épargne. Par ailleurs, on note le choix d'un modèle comptable basé sur les coûts d'origine et les unités monétaires constantes avec exclusion des gains de détention, ce modèle permet de protéger le capital financier exprimé en termes de pouvoir d'achat. En harmonisant les outils et les règles du jeu comptable, moyens de pilotage interne de l'entité, et de les amener à fournir une information financière normalisée, plus pertinente et fiable auprès de divers utilisateurs, le Système Comptable OHADA révisé s'ouvre à la mondialisation financière et s'avère de plus en plus précieux pour améliorer la comparabilité des données financières au-delà du continent Africain. Le présent ouvrage spécifie les pratiques du nouveau cadre réglementaire comptable de l'espace OHADA en ramenant dans l'intelligence des comptes tous les éléments d'ordre économique, financier, social et fiscal qui survient dans la vie des entités nécessaires pour la présentation des états financiers. Cet ouvrage est un outil professionnel de référence, un instrument de travail autonome, un support d'apprentissage efficace pour acquérir de solides connaissances techniques, indispensables pour se fondre dans la nouvelle culture comptable OHADA.
Download or read book Doing Business 2020 written by World Bank and published by World Bank Publications. This book was released on 2019-11-21 with total page 241 pages. Available in PDF, EPUB and Kindle. Book excerpt: Seventeen in a series of annual reports comparing business regulation in 190 economies, Doing Business 2020 measures aspects of regulation affecting 10 areas of everyday business activity.
Book Synopsis Women and Trade by : World Bank;World Trade Organization
Download or read book Women and Trade written by World Bank;World Trade Organization and published by World Bank Publications. This book was released on 2020-09-04 with total page 270 pages. Available in PDF, EPUB and Kindle. Book excerpt: Trade can dramatically improve women’s lives, creating new jobs, enhancing consumer choices, and increasing women’s bargaining power in society. It can also lead to job losses and a concentration of work in low-skilled employment. Given the complexity and specificity of the relationship between trade and gender, it is essential to assess the potential impact of trade policy on both women and men and to develop appropriate, evidence-based policies to ensure that trade helps to enhance opportunities for all. Research on gender equality and trade has been constrained by limited data and a lack of understanding of the connections among the economic roles that women play as workers, consumers, and decision makers. Building on new analyses and new sex-disaggregated data, Women and Trade: The Role of Trade in Promoting Gender Equality aims to advance the understanding of the relationship between trade and gender equality and to identify a series of opportunities through which trade can improve the lives of women.
Book Synopsis Revised Treaty by : Economic Community of West African States
Download or read book Revised Treaty written by Economic Community of West African States and published by Presses de L'Ub. This book was released on 1995 with total page 258 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :Food and Agriculture Organization of the United Nations Publisher :Food & Agriculture Org. ISBN 13 :9251312362 Total Pages :166 pages Book Rating :4.2/5 (513 download)
Book Synopsis Taking a Multisectoral One Health Approach : A Tripartite Guide to Addressing Zoonotic Diseases in Countries by : Food and Agriculture Organization of the United Nations
Download or read book Taking a Multisectoral One Health Approach : A Tripartite Guide to Addressing Zoonotic Diseases in Countries written by Food and Agriculture Organization of the United Nations and published by Food & Agriculture Org.. This book was released on 2019-03-11 with total page 166 pages. Available in PDF, EPUB and Kindle. Book excerpt: The 2018 FAO-OIE-WHO (Tripartite) zoonoses guide, “Taking A Multisectoral, One Health Approach: A Tripartite Guide to Addressing Zoonotic Diseases in Countries” (2018 TZG) is being jointly developed to provide member countries with practical guidance on OH approaches to build national mechanisms for multisectoral coordination, communication, and collaboration to address zoonotic disease threats at the animal-human-environment interface. The 2018 TZG updates and expands on the guidance in the one previous jointly-developed, zoonoses-specific guidance document: the 2008 Tripartite “Zoonotic Diseases: A Guide to Establishing Collaboration between Animal and Human Health Sectors at the Country Level”, developed in WHO South-East Asia Region and Western Pacific Region. The 2018 TZG supports building by countries of the resilience and capacity to address emerging and endemic zoonotic diseases such as avian influenza, rabies, Ebola, and Rift Valley fever, as well as food-borne diseases and antimicrobial resistance, and to minimize their impacts on health, livelihoods, and economies. It additionally supports country efforts to implement WHO International Health Regulations (2005) and OIE international standards, to address gaps identified through external and internal health system evaluations, and to achieve targets of the Sustainable Development Goals. The 2018 TZG provides relevant country ministries and agencies with lessons learned and good practices identified from country-level experiences in taking OH approaches for preparedness, prevention, detection and response to zoonotic disease threats, and provides guidance on multisectoral communication, coordination, and collaboration. It informs on regional and country-level OH activities and relevant unisectoral and multisectoral tools available for countries to use.
Book Synopsis Parliamentary Oversight of the Security Sector by : Philipp Fluri
Download or read book Parliamentary Oversight of the Security Sector written by Philipp Fluri and published by DCAF. This book was released on 2003 with total page 209 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Guidance Note by : Asian Development Bank
Download or read book Guidance Note written by Asian Development Bank and published by Asian Development Bank. This book was released on 2010-07-01 with total page 57 pages. Available in PDF, EPUB and Kindle. Book excerpt: The education sector is vulnerable to a broad range of risks that can threaten development effectiveness. Risks can spring from several factors: substantial share of education in total government expenditure, opportunities for discretionary decision making, political interference and patronage networks, weak sector institutions, and nontransparent and inefficient systems. Vulnerabilities may exist at any stage and among any group of actors from policy makers to education providers and to education beneficiaries. Weak accountability increases the likelihood of misaligned priorities, resource leakages, and poor service delivery. This guidance note aims to explain key features of the education sector and identify entry points for mapping governance risks.
Book Synopsis Valuation Methods and Shareholder Value Creation by : Pablo Fernandez
Download or read book Valuation Methods and Shareholder Value Creation written by Pablo Fernandez and published by Elsevier. This book was released on 2002-09-11 with total page 661 pages. Available in PDF, EPUB and Kindle. Book excerpt: Valuation Methods and Shareholder Value Creation provides a comprehensive examination of valuation tools and guidance for analyzing and valuing a business. It covers the basics of valuation methods and shareholder value creation in addition to rigorous approaches to discounted cash flow valuation and real options for valuing a company. It highlights quantitative analyses of firm value; emphasizes qualitative management assessments; and integrates data from international companies. By examining eight different methods of discounted cash flow valuation and discussing the pros and cons of each method, the book offers thorough, accessible coverage of corporate valuation. The book provides well-structured guidance for practitioners and MBA students with a background in finance. Highlights quantitative analyses of firm value Emphasizes qualitative management assessments Integrates data from international companies
Book Synopsis The Social Sources of Financial Power by : Leonard Seabrooke
Download or read book The Social Sources of Financial Power written by Leonard Seabrooke and published by Cornell University Press. This book was released on 2006 with total page 262 pages. Available in PDF, EPUB and Kindle. Book excerpt: "A state's financial power is built on the effect its credit, property, and tax policies have on ordinary people: this is the key message of Leonard Seabrooke's comparative historical investigation, which turns the spotlight away from elite financial actors and toward institutions that matter for the majority of citizens. Seabrooke suggests that everyday contests between social groups and the state over how the economy should work determine the legitimacy of a state's financial and fiscal system. Ideally, he believes, such contests compel a state to intervene on behalf of people below the median income level, leading the state to broaden and deepen its domestic pool of capital while increasing its influence on international finance. But to do so, Seabrooke asserts, a state must first challenge powerful interests that benefit from the concentration of financial wealth." "Seabrooke's novel constructivist approach is informed by economic sociology and the work of Max Weber. This book demonstrates how domestic legitimacy influences the character of international financial orders. It will interest all readers concerned with how best to transform state intervention in the economy for the good of the majority."--BOOK JACKET.
Book Synopsis Private Authority and International Affairs by : A. Claire Cutler
Download or read book Private Authority and International Affairs written by A. Claire Cutler and published by SUNY Press. This book was released on 1999-01-01 with total page 406 pages. Available in PDF, EPUB and Kindle. Book excerpt: Explores in detail the degree to which private sector firms are beginning to replace governments in "governing" some areas of international relations.
Book Synopsis Forest Landscape Management by : United States. Forest Service. Northern Region
Download or read book Forest Landscape Management written by United States. Forest Service. Northern Region and published by . This book was released on 1972 with total page 138 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Global Burden of Disease and Risk Factors by : Alan D. Lopez
Download or read book Global Burden of Disease and Risk Factors written by Alan D. Lopez and published by World Bank Publications. This book was released on 2006-04-02 with total page 511 pages. Available in PDF, EPUB and Kindle. Book excerpt: Strategic health planning, the cornerstone of initiatives designed to achieve health improvement goals around the world, requires an understanding of the comparative burden of diseases and injuries, their corresponding risk factors and the likely effects of invervention options. The Global Burden of Disease framework, originally published in 1990, has been widely adopted as the preferred method for health accounting and has become the standard to guide the setting of health research priorities. This publication sets out an updated assessment of the situation, with an analysis of trends observed since 1990 and a chapter on the sensitivity of GBD estimates to various sources of uncertainty in methods and data.
Book Synopsis Global Political Economy by : Robert G. Gilpin
Download or read book Global Political Economy written by Robert G. Gilpin and published by Princeton University Press. This book was released on 2011-08-29 with total page 436 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is the eagerly awaited successor to Robert Gilpin's 1987 The Political Economy of International Relations, the classic statement of the field of international political economy that continues to command the attention of students, researchers, and policymakers. The world economy and political system have changed dramatically since the 1987 book was published. The end of the Cold War has unleashed new economic and political forces, and new regionalisms have emerged. Computing power is increasingly an impetus to the world economy, and technological developments have changed and are changing almost every aspect of contemporary economic affairs. Gilpin's Global Political Economy considers each of these developments. Reflecting a lifetime of scholarship, it offers a masterful survey of the approaches that have been used to understand international economic relations and the problems faced in the new economy. Gilpin focuses on the powerful economic, political, and technological forces that have transformed the world. He gives particular attention to economic globalization, its real and alleged implications for economic affairs, and the degree to which its nature, extent, and significance have been exaggerated and misunderstood. Moreover, he demonstrates that national policies and domestic economies remain the most critical determinants of economic affairs. The book also stresses the importance of economic regionalism, multinational corporations, and financial upheavals. Gilpin integrates economic and political analysis in his discussion of "global political economy." He employs the conventional theory of international trade, insights from the theory of industrial organization, and endogenous growth theory. In addition, ideas from political science, history, and other disciplines are employed to enrich understanding of the new international economic order. This wide-ranging book is destined to become a landmark in the field.
Book Synopsis Frontline and Factory by : Roy MacLeod
Download or read book Frontline and Factory written by Roy MacLeod and published by Springer Science & Business Media. This book was released on 2007-05-06 with total page 292 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book represents a first considered attempt to study the factors that conditioned industrial chemistry for war in 1914-18. Taking a comparative perspective, it reflects on the experience of France, Germany, Austria, Russia, Britain, Italy and Russia, and points to significant similarities and differences. It looks at changing patterns in the organisation of industry, and at the emerging symbiosis between science, industry and the military.
Book Synopsis Handbook for Integrating Risk Analysis in the Economic Analysis of Projects by : Asian Development Bank
Download or read book Handbook for Integrating Risk Analysis in the Economic Analysis of Projects written by Asian Development Bank and published by . This book was released on 2002 with total page 124 pages. Available in PDF, EPUB and Kindle. Book excerpt: Aiming to support the development of a framework for the analysis of risk in project design and economic analysis, this handbook outlines technical approaches to modeling risk. Also summarized is the nature and practice of sensitivity analysis in dealing with uncertain outcomes as well as the principles to consider in typical risk analysis situations sector by sector. Case studies are included to demonstrate the application of quantitative risk analysis using actual Asian Development Bank projects to help improve project design and quality. Handbook users will learn to identify factors that are the key determinants of project outcomes, determine the likelihood of an individual project's returns being unacceptable, and design measures to mitigate the risks arising from the identified key factors.
