Le Cadre Technique Des Normes Comptables Ohada-ifrs-ipsas

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Publisher : CreateSpace
ISBN 13 : 9781517085544
Total Pages : 618 pages
Book Rating : 4.0/5 (855 download)

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Book Synopsis Le Cadre Technique Des Normes Comptables Ohada-ifrs-ipsas by : Dieudonne Martin Ndene

Download or read book Le Cadre Technique Des Normes Comptables Ohada-ifrs-ipsas written by Dieudonne Martin Ndene and published by CreateSpace. This book was released on 2015-08-27 with total page 618 pages. Available in PDF, EPUB and Kindle. Book excerpt: En comptabilité financière nous avons deux composantes, une composante théorique appelé le cadre conceptuel et une composante technique appelé la théorie des comptes. A l'aube de la nouvelle réforme comptable au sein de l'espace OHADA vers une convergence progressive aux normes de l'IASB, le présent ouvrage offre l'avantage aux professionnels du chiffre dudit espace de s'étoffer sur le cadre technique des normes comptables Internationales sur lequel se fonde la révision en-cours de l'Acte uniforme portant organisation et harmonisation des comptabilités des entreprises. Ainsi, l'ouvrage présente de manière très détaillé, le résumé de chaque norme IFRS et IPSAS en vigueur, ramène dans l'intelligence des comptes chaque élément économique, financier, fiscal et social de la vie des entreprises selon le traitement comptable OHADA enfin, la nouvelle gouvernance des sociétés commerciales de l'espace OHADA à travers les dispositions sur l'acte uniforme révisé sur le droit des sociétés commerciales et du groupement d'intérêt économique adopté le 30/01/2014 ainsi que l'Acte uniforme portant organisation des procédures collectives d'apurement du passif adopté le 10/09/2015.En plaçant le lecteur en situation d'acteur de sa propre formation pour traduire en chiffre la vie de l'entreprise selon les règles de la profession, l'auteur a privilégié les aspects concrets pour vous apporter des réponses concrètes, cet ouvrage est considéré à juste titre comme le manuel de référence des professionnels du chiffre de l'espace OHADA, il est vivement recommandé à tous ceux qui manient les chiffres tant en situation professionnelle que d'apprentissage !

Mammon and the Pursuit of Empire Abridged Edition

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Publisher : Cambridge University Press
ISBN 13 : 9780521357234
Total Pages : 320 pages
Book Rating : 4.3/5 (572 download)

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Book Synopsis Mammon and the Pursuit of Empire Abridged Edition by : Lance Edwin Davis

Download or read book Mammon and the Pursuit of Empire Abridged Edition written by Lance Edwin Davis and published by Cambridge University Press. This book was released on 1988-06-24 with total page 320 pages. Available in PDF, EPUB and Kindle. Book excerpt: Historians have so far made few attempts to assess directly the costs and benefits of Britain's investment in empire. This book presents answers to some of the key questions about the economics of imperialism: how large was the flow of finance to the empire? How great were the profits on empire investment? What were the social costs of maintaining the empire? Who received the profits, and who bore the costs? The authors show that colonial finance did not dominate British capital markets; returns from empire investment were not high in comparison to earnings in the domestic and foreign sectors; there is no evidence of continued exploitative profits; and empire profits were earned at a substantial cost to the taxpayer. They depict British imperialism as a mechanism to effect an income transfer from the tax-paying middle class to the elites in which the ownership of imperial enterprise was heavily concentrated, with some slight net transfer to the colonies in the process.

Neo-Colonialism

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Publisher :
ISBN 13 : 9781471729942
Total Pages : 0 pages
Book Rating : 4.7/5 (299 download)

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Book Synopsis Neo-Colonialism by : Kwame Nkrumah

Download or read book Neo-Colonialism written by Kwame Nkrumah and published by . This book was released on 2022-04-09 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is the book which, when first published in 1965, caused such an uproar in the US State Department that a sharp note of protest was sent to Kwame Nkrumah and the $25million of American "aid" to Ghana was promptly cancelled.

Research in Accounting in Emerging Economies

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Publisher : Emerald Group Publishing
ISBN 13 : 0857244523
Total Pages : 310 pages
Book Rating : 4.8/5 (572 download)

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Book Synopsis Research in Accounting in Emerging Economies by : Shahzad Uddin

Download or read book Research in Accounting in Emerging Economies written by Shahzad Uddin and published by Emerald Group Publishing. This book was released on 2010-12-02 with total page 310 pages. Available in PDF, EPUB and Kindle. Book excerpt: Includes research papers that examines various issues including the adoption of International Financial Reporting Standards (IFRS) and International Public Sector Accounting Standards (IPSASs), management accounting change in the context of public sector reforms, corporate reporting disclosures, auditing, etcetera.

Africa and the North

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Publisher : Routledge
ISBN 13 : 1134315872
Total Pages : 281 pages
Book Rating : 4.1/5 (343 download)

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Book Synopsis Africa and the North by : Ulf Engel

Download or read book Africa and the North written by Ulf Engel and published by Routledge. This book was released on 2004-11-10 with total page 281 pages. Available in PDF, EPUB and Kindle. Book excerpt: An important new discussion of Africa's place in the international system. This volume discusses Africa's place in the international system, examining the way in which the Westphalian system, in light of the impact of globalization and transnational networks, continues to play a major role in the structuring of Africa's international relations. The book provides a solid empirical analysis of key global players in Africa - France, the UK, the US, Japan, Germany, the EU and the UN - and of their policies towards the region. In the context of the 'war against terrorism', African political stability becomes a consideration of increasing importance. By analyzing the relevance of the states in the North, this book challenges conventional wisdom in recent international relations thinking. It applies the concept of an 'international policy community' to bridge the gap between the 'domestic' and the 'international', explaining why Africa retains a role in global politics out of any proportion to its economic weight.

The Political Economy of Africa

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Publisher : Schenkman Books
ISBN 13 :
Total Pages : 288 pages
Book Rating : 4.:/5 (44 download)

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Book Synopsis The Political Economy of Africa by : Richard Legé Harris

Download or read book The Political Economy of Africa written by Richard Legé Harris and published by Schenkman Books. This book was released on 1975 with total page 288 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The World Bank and Governance

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Publisher : Routledge
ISBN 13 : 1134125488
Total Pages : 297 pages
Book Rating : 4.1/5 (341 download)

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Book Synopsis The World Bank and Governance by : Diane L. Stone

Download or read book The World Bank and Governance written by Diane L. Stone and published by Routledge. This book was released on 2006-09-27 with total page 297 pages. Available in PDF, EPUB and Kindle. Book excerpt: This timely book offers the first critical examination of World Bank policy reforms and initiatives during the past decade. The World Bank is viewed as one of the most powerful international organizations of our time. The authors critically analyze the influence of the institution’s policy and engagement during the past decade in a variety of issue areas, including human rights, domestic reform, and the environment. The World Bank and Governance delves into the bowels of the World Bank, exploring its organizational structure, professional culture and bureaucratic procedures, illustrating how these shape its engagement with an increasingly complex, diverse and challenging operational environment. The book includes chapters on two under-researched divisions of the World Bank: the International Finance Corporation and the Multilateral Investment Guarantee Agency. Several illuminating country studies are also included, analyzing the World Bank's activities in Argentina, Bolivia, Lebanon, Hungary and Vietnam. This volume will be of great interest to students and scholars of international relations, development, politics and economics.

The Political Economy of Emerging Markets

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Publisher : Springer
ISBN 13 : 1403973784
Total Pages : 268 pages
Book Rating : 4.4/5 (39 download)

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Book Synopsis The Political Economy of Emerging Markets by : J. Santiso

Download or read book The Political Economy of Emerging Markets written by J. Santiso and published by Springer. This book was released on 2003-08-22 with total page 268 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book takes a cross-disciplinary look at the financial markets of emerging markets in Latin America. The author wants to disassemble the black box that is the financial market: what are the motivations and interests of the various actors, both institutional and individual?; How do these interact with each other?; How does this information help us understand the Mexican crisis in the 90s and the current crisis in Argentina? The author has conducted extensive interviews with brokers, asset managers, economists, strategists, and analysts in the US, UK, Europe, and Latin America, providing significant material for this study.

Handbook of Accounting and Development

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Publisher : Edward Elgar Pub
ISBN 13 : 9781848448162
Total Pages : 321 pages
Book Rating : 4.4/5 (481 download)

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Book Synopsis Handbook of Accounting and Development by : Trevor Hopper

Download or read book Handbook of Accounting and Development written by Trevor Hopper and published by Edward Elgar Pub. This book was released on 2012 with total page 321 pages. Available in PDF, EPUB and Kindle. Book excerpt: 'Trevor Hopper and his colleagues provide a central point of reference for research into accounting and development. Definitive chapters from internationally recognised authors (including Marcia Annisette, Kerry Jacobs, Chris Poullaos, Brendan O'Dwyer, Chibuike Uche and Jeffrey Unerman) cover the full range of issues from the role of capital markets in development, through accounting professionalization, to taxation and transfer pricing. Contributions from authors working for donors and non-governmental organisations provide a useful practical dimension that builds on the more academic chapters.' - Christopher Napier, Royal Holloway, University of London, UK

International Accounting Standards

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Publisher : CNCC
ISBN 13 : 9782911840449
Total Pages : 177 pages
Book Rating : 4.8/5 (44 download)

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Book Synopsis International Accounting Standards by : Hennie van Greuning

Download or read book International Accounting Standards written by Hennie van Greuning and published by CNCC. This book was released on 2003-01-01 with total page 177 pages. Available in PDF, EPUB and Kindle. Book excerpt: Cet ouvrage, publié en version bilingue Français-Anglais, conjointement par la Banque Mondiale et la FIDEF, présente l'ensemble des normes IAS sous une forme pédagogique. Ce guide pratique s'adresse en premier lieu aux dirigeants et aux cadres qui ne disposent pas obligatoirement d'une solide formation en comptabilité. L'objectif est de leur permettre d'avoir une compréhension large et fondamentale des questions couvertes par les IAS. Pour cela, chaque norme fait l'objet d'un court résumé puis d'une étude de cas simple qui insiste sur l'application pratique de certains concepts clés de la norme. Le lecteur non spécialiste est ainsi en mesure de participer de manière active aux discussions relatives à l'opportunité ou à l'application d'une norme dans une situation donnée. Il peut aussi évaluer l'effet de l'application de principes comptables sur les résultats et la situation financière d'une division ou d'une entreprise dans sa totalité. Cet ouvrage s'adresse également aux étudiants pour lesquels la connaissance des normes internationales devient une nécessité dans l'environnement comptable actuel. Dans la partie en langue française de cet ouvrage, les termes techniques retenus sont en conformité avec la traduction officielle de la version intégrale des normes IAS publiée par le Conseil Supérieur de l'Ordre des experts-comptables français.

The Political Economy of Emerging Markets

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Author :
Publisher : Routledge
ISBN 13 : 1317309189
Total Pages : 421 pages
Book Rating : 4.3/5 (173 download)

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Book Synopsis The Political Economy of Emerging Markets by : Richard Westra

Download or read book The Political Economy of Emerging Markets written by Richard Westra and published by Routledge. This book was released on 2017-03-16 with total page 421 pages. Available in PDF, EPUB and Kindle. Book excerpt: Rapid and sustained growth in the twenty-first-century global economy of large developing economies including Brazil, Russia, India, China, and South Africa, has captivated policy-makers and popular business press pundits alike. The coining of the new acronym BRICS and widespread adoption in international economics discourse of the designation "emerging markets" is symptomatic of that interest. The Political Economy of Emerging Markets situates the BRICS phenomena in the global economic context of advanced economies continuing to languish in recession and hovering over a deflationary abyss several years after the meltdown. A key question this volume seeks to answer is whether the BRICS and so-called "emerging market" phenomenon is really the new miracle it is presented as, offering new or modified varieties of reloaded capitalist development to the world, or yet another mirage. Written by ten leading global experts, this book answers the tough questions over BRICS and emerging markets potentially realizing new varieties of reloaded capitalism. It is not only international and interdisciplinary but uniquely multiperspectival. Theories framing chapters are not of one genre, but generate theoretical debate at the frontier of knowledge in political economy along with nuanced empirical analysis which flows from it. This book is of great importance to those who study political economy, development economics and international political economy.

IPSAS Explained

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Publisher : John Wiley & Sons
ISBN 13 : 1119415101
Total Pages : 333 pages
Book Rating : 4.1/5 (194 download)

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Book Synopsis IPSAS Explained by : Thomas Müller-Marqués Berger

Download or read book IPSAS Explained written by Thomas Müller-Marqués Berger and published by John Wiley & Sons. This book was released on 2018-02-22 with total page 333 pages. Available in PDF, EPUB and Kindle. Book excerpt: A succinct, yet highly informative guide to IPSAS and their application IPSAS Explained provides a concise summary of the International Public Sector Accounting Standards for practitioners needing to maintain compliance with ever-changing practices. Comprehensively updated to align with newly-accepted standards in key subject areas and including the latest iteration of the framework and improvement projects, this guide distills each standard into a useful and accessible format. Coverage of each IPSAS includes a brief overview of the basic principles behind it, as well as charts, graphs and tables that provide information at a glance. Updated material includes discussion of the new IPSASB governance structure, including the Public Interest Committee and Consultative Advisory Group, as well as information on the current Exposure Drafts and the changes forthcoming from the Improvements Project. New sections on First-Time Adoption of Accrual Basis IPSAS, new consolidation standards and Service Performance Reporting bring practitioners completely up to date to help ensure full compliance. Locate relevant IPSAS quickly and easily Get up to date on newly adopted standards Deepen conceptual understanding with graphical representations Understand the operations of the IPSASB, as well as new and ongoing projects The International Public Sector Accounting Standards Board is engaged in the ongoing process of bringing public sector accounting in line with the IPSAS, which largely align with the IFRS model: where an IFRS exists, it is either adopted directly or adjusted to be suitable for the public sector; where no relevant IFRS exists, the IPSASB issues an IPSAS. IPSAS Explained condenses and clarifies each IPSAS, providing context, background and practical guidance to help practitioners find the answers they need to comply.

Interpretation and Application of IPSAS

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Author :
Publisher : John Wiley & Sons
ISBN 13 : 1119010314
Total Pages : 466 pages
Book Rating : 4.1/5 (19 download)

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Book Synopsis Interpretation and Application of IPSAS by : Caroline Aggestam-Pontoppidan

Download or read book Interpretation and Application of IPSAS written by Caroline Aggestam-Pontoppidan and published by John Wiley & Sons. This book was released on 2015-11-23 with total page 466 pages. Available in PDF, EPUB and Kindle. Book excerpt: Clear, practical IPSAS guidance, explanation, and examples Interpretation and Application of IPSAS provides practical guidance on the implementation and application of the International Public Sector Accounting Standards. This book brings readers up to date on the standards, and describes their proper interpretation and real-world application. Examples and mini-case studies clarify the standards' roles throughout, giving readers a better understanding of complex processes, especially where the IPSAS deviate from IFRS. Readers also gain insight into smoothly navigating the transition for a public sector entity, which is moving to either IPSAS under accrual basis of accounting or to cash accounting IPSAS, plus an overview of IPSAS adoption status and methods around the world. Global public sector accounting is highly diversified, resulting in ongoing moves to harmonise standards worldwide. The IPSAS are international standards that largely follow the IFRS model, but differ in some key areas and include standards in places where IFRS has none. This book provides complete guidance to IPSAS, with clear explanation and expert insight. Understand the meaning and role of each standard Apply the standards to real-world scenarios Manage the process of transition to IPSAS These standards are meant to be followed by all public sector entities, including national and regional governments and local authorities. They've been adopted by the UN, NATO, the European Commission, and others, and either have been or soon will be adopted in Malaysia, Switzerland, Spain, and more.