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Le Role Des Normes Comptables
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Book Synopsis Le rôle des normes comptables by : Bernard Barberi
Download or read book Le rôle des normes comptables written by Bernard Barberi and published by Editions L'Harmattan. This book was released on 2019-12-09 with total page 280 pages. Available in PDF, EPUB and Kindle. Book excerpt: La comptabilité a pour objet de donner une image fidèle du patrimoine, de la situation financière et du résultat de l'entreprise à une date donnée. Cette information comptable s'inscrit dans un cadre normatif qui influence le message émis par les concepteurs de cette information et qui affecte également la façon dont les récepteurs le perçoivent. Mais quel est le rôle effectif des normes comptables ? Permettent-elles à la comptabilité d'atteindre la « true and fair view » ? Ou bien sont-elles un outil de coordination entre l'émetteur et le récepteur ? Cet ouvrage établit le lien entre la notion d'image fidèle, consubstantielle à celle de comptabilité, et le rôle communicationnel des normes comptables.
Author : Publisher :Odile Jacob ISBN 13 :273819771X Total Pages :253 pages Book Rating :4.7/5 (381 download)
Download or read book written by and published by Odile Jacob. This book was released on with total page 253 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book CMA written by and published by . This book was released on 1998 with total page 680 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book CA Magazine written by and published by . This book was released on 1983 with total page 618 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The European Company Law Action Plan Revisited by : Koen Geens
Download or read book The European Company Law Action Plan Revisited written by Koen Geens and published by Leuven University Press. This book was released on 2010 with total page 377 pages. Available in PDF, EPUB and Kindle. Book excerpt: The harmonization of company law has always been on the agenda of the European Union. Besidesthe protection of third parties affected by business transactions, the founders had two other objectives: first, promoting freedom of establishment, and second, preventing the abuse of such freedom. The European Commission issued its Company Law Action Plan in 2003. In this volume researchers of the Jan Ronse Institute for Company Law of the Katholieke Universiteit Leuven present five chapters on the main priorities of the Action Plan: capital and creditor protection,corporate governance, one share one vote, financial reporting, and corporate mobility. The book also includes responses and ensuing discussions by reputed European company law experts.
Book Synopsis Bilingual Dictionary of Terms by : François Elandi
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.
Author :Catherine D. Farvacque-Vitkovic Publisher :World Bank Publications ISBN 13 :1464806942 Total Pages :911 pages Book Rating :4.4/5 (648 download)
Book Synopsis Finances municipales by : Catherine D. Farvacque-Vitkovic
Download or read book Finances municipales written by Catherine D. Farvacque-Vitkovic and published by World Bank Publications. This book was released on 2016-04-25 with total page 911 pages. Available in PDF, EPUB and Kindle. Book excerpt: De Detroit à Lahore, la plupart des villes du monde sont confrontées à des difficultés financières, alors même qu’elles doivent assumer des responsabilités de plus en plus complexes. Le présent ouvrage, Finances municipales : manuel à l’usage des collectivités locales, prend parti — le parti des maires et des gestionnaires municipaux. Rares sont les publications consacrées à cette question qui ciblent de façon aussi directe et pragmatique les responsables de l’action publique et le personnel financier à l’échelon local. Le contenu et les principaux messages de ce manuel ont été conçus de manière à répondre aux questions et préoccupations auxquelles les villes et les municipalités sont quotidiennement confrontées dans le cadre de la gestion de leurs finances. Le manuel Finances municipales prend position. Les auteurs de ses huit chapitres examinent les enseignements observés dans divers domaines : relations entre administrations, finances des métropoles, gestion financière, gestion des recettes, des dépenses et du patrimoine public, financements extérieurs et évaluation de la performance des finances municipales. L’ouvrage traite de sujets allant de la decentralisation à la transparence et à l’obligation de rendre compte. Il explore aussi des domaines moins balisés tels que la gestion du patrimoine, la solvabilité, la réponse aux crises financières. Le manuel Finances municipales appelle a l’ action. En plus de partager avec le lecteur un savoir très pointu sur de nombreux sujets techniques, il guide les autorités locales dans le labyrinthe des instruments existants. L’outil d’auto-évaluation des finances municipales (MFSA), décrit au chapitre 8, devrait tout particulièrement aider les municipalités à évaluer leur situation et à progresser sur la voie des réformes.
Download or read book On Critique written by Luc Boltanski and published by John Wiley & Sons. This book was released on 2013-10-30 with total page 311 pages. Available in PDF, EPUB and Kindle. Book excerpt: The relationship between sociology and social critique has haunted the discipline since its origins. Does critique divert sociology from its scientific project? Or is critique the ultimate goal of sociology, without which the latter would be a futile activity disconnected from the concerns of ordinary people? This issue has underpinned two divergent theoretical orientations that can be found in the discipline today: the critical sociology that was developed in its most elaborate form by Pierre Bourdieu, and the pragmatic sociology of critique developed by Luc Boltanski and his associates. In critical sociology, description in terms of power relations underscores the potency of mechanisms of oppression, the way the oppressed passively endure them, going so far in their alienation as to adopt the values that enslave them. Pragmatic sociology, by contrast, describes the actions of human beings who rebel but who are endowed with reason. It stresses their ability, in certain historical conditions, to rise up against their domination and construct new interpretations of reality in the service of critical activity. In this major new book Boltanski develops a framework that makes it possible to reconcile these seemingly antagonistic approaches - the one determinist and assigning the leading role to the enlightening science of the sociologist, the other concerned to stick as closely as possible to what people say and do. This labour of unification leads him to rework central notions such as practice, institution, critique and, finally, ‘social reality,' all with the aim of contributing to a contemporary renewal of practices of emancipation.
Book Synopsis The Social Sciences of Quantification by : Isabelle Bruno
Download or read book The Social Sciences of Quantification written by Isabelle Bruno and published by Springer. This book was released on 2016-09-29 with total page 204 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book details how quantification can serve both as evidence and as an instrument of government, whether when dealing with statistics on employment, occupational health and economic governance, or when developing public management or target-driven policies. In the process, it presents a thought-provoking homage to Alain Desrosières, who pioneered ways to study large numbers and the politics underlying them. It opens with a summary of Desrosières's contributions to the field in which several generations of researchers detail how this statistician and historian profoundly influenced them. This tribute, based on personal testimonies, bears witness to the vitality of the school of thought and analytical framework Desrosières initiated. Next, a collection of essays explores the statistical argument in the neoliberal era, examining issues such as counting the homeless in Europe, measuring the performance of public services, and quantifying the effects of public action on the unemployed in France. The third part details the uses of quantification. It reveals that although statistics are frequently used to the advantage of those in power, they can also play a vital role in challenging and resisting both the conventions underlying the measurements as well as the measurements themselves.Featuring the work of economists, historians, political scientists, sociologists, and statisticians, this title provides readers with a thoughtful look at an influential figure in the history of statistics. It also shows how statistics are used to direct public policy, the degree of conflict that is possible in their production, and the disputes that can develop around their uses.
Book Synopsis The Bureaucratization of the World in the Neoliberal Era by : B. Hibou
Download or read book The Bureaucratization of the World in the Neoliberal Era written by B. Hibou and published by Springer. This book was released on 2015-05-06 with total page 254 pages. Available in PDF, EPUB and Kindle. Book excerpt: Contemporary bureaucracy is a set of norms, rules, procedures, and formalities which includes administration, business, and NGOs. Where Max Weber meets Michel Foucault, Béatrice Hibou analyzes the political dynamics underlying this process. Neoliberal bureaucracy is a vector of discipline and control, producing social and political indifference.
Book Synopsis French Business Dictionary by : Morry Sofer
Download or read book French Business Dictionary written by Morry Sofer and published by Taylor Trade Publications. This book was released on 2011-12-01 with total page 420 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is the next generation of business dictionaries. Including modern banking, accounting, insurance, real estate, import-export, taxes, business law and computer terms, this is an essential resource for those working in multilingual, multicultural business fields.
Book Synopsis Crises of Global Economies and the Future of Capitalism by : Kiichiro Yagi
Download or read book Crises of Global Economies and the Future of Capitalism written by Kiichiro Yagi and published by Routledge. This book was released on 2013-01-04 with total page 353 pages. Available in PDF, EPUB and Kindle. Book excerpt: Recent events in the global financial markets and macro economies have served as a strong reminder for a need of a coherent theory of capitalist crisis and analysis. This book helps to fill the gap with well-grounded alternative articulations of the forces which move today's economic dynamics, how they interact and how ideas of foundational figures in economic theory can be used to make sense of the current predicament. The book presents a comprehensive collection of reflections on the origins, dynamics and implications of the interlinked crises of the U.S. and global economies. The book is a thoughtful collaboration between Japanese heterodox economists of the Japan Society of Political Economy (JSPE) and non-Japanese scholars. It provides a unique immersion in different, sophisticated approaches to political economy and to the crisis. The book illustrates with the understanding of Marx's crisis theory and how it can serve as a powerful framework for analyzing the contemporary sub-prime world crisis. The book explains the subprime loan crisis as a crisis in a specific phase of the capitalist world system and concludes that it is a structural one which destroys the existing capital accumulation regime. It pays attention to structural changes and to how these changes beget profound and controversial consequences. The result is a must-read - one which truly contributes to the resurgence of radical analyses of the political economy, free from the market optimism of the main-stream economics.
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 Critical Management Studies by : Christopher Grey
Download or read book Critical Management Studies written by Christopher Grey and published by Routledge. This book was released on 2016-02-22 with total page 272 pages. Available in PDF, EPUB and Kindle. Book excerpt: Critical Management Studies (CMS) is often dated from the publication of an edited volume bearing that name (Alvesson and Willmott, 1992). In the two decades that have followed, CMS has been remarkably successful in establishing itself not just as a ‘term’ but as a recognizable tradition or approach. The emerging status of CMS as an overall approach has been both encouraged and marked by a growing range of handbooks, readers and textbooks. Yet the literature is dominated by writings from the UK and Scandinavia in particular, and the tendency is to treat this literature as constituting CMS. However, the meaning, practice, constraints and context of CMS vary considerably between different countries, cultures and language communities. This volume surveys fourteen various countries and regions where CMS has acquired some following and seeks to explore the different ways in which CMS is understood and the different contexts within which it operates, as well as its possible future development.
Book Synopsis Expropriation by Law by : Christian Bessy
Download or read book Expropriation by Law written by Christian Bessy and published by Edward Elgar Publishing. This book was released on 2024-02-12 with total page 205 pages. Available in PDF, EPUB and Kindle. Book excerpt: Placing himself at the crossroads of economics, law, and sociology, Christian Bessy investigates the contemporary transformation of intellectual property rights (IPR) with the emergence of new conventions for their valuation. He demonstrates how entities previously considered inappropriate have now become the object of property rights by means of a creeping legal codification and generate inequalities.
Book Synopsis Examining the Vital Financial Role of SMEs in Achieving the Sustainable Development Goals by : Taleb, Dalila
Download or read book Examining the Vital Financial Role of SMEs in Achieving the Sustainable Development Goals written by Taleb, Dalila and published by IGI Global. This book was released on 2023-01-03 with total page 292 pages. Available in PDF, EPUB and Kindle. Book excerpt: In today’s society, businesses are being pressured to play a more active role in addressing global environmental, social, and economic issues. Therefore, a considerable shift in the functional components of enterprises is required to achieve the Sustainable Development Goals. SMEs play a vital role in countries' socio-economic structures, and the importance of SMEs is increasingly recognized as a factor of economic stability and social cohesion. In order to ensure SMEs are appropriately utilized to achieve the Sustainable Development Goals, further study is required. Examining the Vital Financial Role of SMEs in Achieving the Sustainable Development Goals highlights the challenges and opportunities of using the concepts of economic sustainability to achieve sustainability goals as well as the role SMEs play in developing sustainable practices. The book also discusses how finance sustainability can be used to improve the stability of policies. Covering topics such as blockchain, corporate social responsibility, and performance management practices, this reference work is ideal for business owners, policymakers, researchers, scholars, academicians, practitioners, instructors, and students.
Book Synopsis Les solidarités entre générations by :
Download or read book Les solidarités entre générations written by and published by Primento. This book was released on 2013-03-06 with total page 740 pages. Available in PDF, EPUB and Kindle. Book excerpt: L’ampleur des enjeux humains, économiques et sociaux posés par la question des solidarités entre générations a conduit l’International society of Family Law (ISFL) à choisir ce thème pour son XVe congrès mondial. Plus de 200 intervenants, venus de 50 pays, ont abordé ces questions sous l’angle juridique, mais aussi philosophique, économique et anthropologique. Cet ouvrage présente une partie de ces communications organisées autour de deux grands thèmes : l’enfant au cœur des solidarités familiales et la prise en charge des aînés par la famille. Des phénomènes tels que l’allongement de la durée de la vie, l’urbanisation des populations, la difficulté d’entrée sur le marché du travail ou encore l’éclatement des modèles familiaux traditionnels marquent notre monde contemporain et impliquent la disparition d’anciennes solidarités et l’apparition de nouvelles solidarités redessinant les relations entre générations, posant alors le problème du sort des personnes les plus fragiles : les enfants, les malades, les handicapés et, surtout, les personnes âgées. – Quel est alors le rôle de la famille et des collectivités dans la protection de ces personnes ? – Quels rapports entre solidarités publiques et solidarités privées ? – Quels sont les droits et libertés reconnus aux personnes que l’âge, la maladie ou le handicap, placent en situation de dépendances ? Telles sont les questions au cœur de cet ouvrage. The importance of the human, economic and social issues caused by the question of generations’ solidarities led the International Society of Family Law to choose this theme for its XVIth World Congress (Lyon, July 19-23rd 2011). More than 200 speakers from 50 countries studied these questions from the legal angle, but also philosophic, economic and anthropological. This work collects a part of these papers about two great issues: the child, as the center of family solidarities; and the support for elders by family. Phenomena such as increasing life expectancy, population urbanization, labor-market entry barriers, decline of traditional family patterns, mark in depth our contemporary world and involve old solidarity disappearance and new solidarity emergence, reshaping relations between generations while bringing up the problem of the fate of the most vulnerable: children, the sick, disabled, and especially elderly people. – What then is the role of families and communities in protecting these people? – What is the relationship between public and private solidarity? – What are the rights and freedoms of people placed by age, illness or disability in a dependence situation? These are the issues addressed by the authors of this book.
