Les Comptes De Groupe En France 1929 1985

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Les comptes de groupe en France, 1929-1985

Author : Didier Bensadon
Publisher : PU Rennes
ISBN 13 : 9782753508958
Total Pages : 350 pages
Book Rating : 4.5/5 (89 download)

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Book Synopsis Les comptes de groupe en France, 1929-1985 by : Didier Bensadon

Download or read book Les comptes de groupe en France, 1929-1985 written by Didier Bensadon and published by PU Rennes. This book was released on 2010 with total page 350 pages. Available in PDF, EPUB and Kindle. Book excerpt: La consolidation des comptes consiste à élaborer l'image comptable d'un groupe d'entreprises comme si celui-ci, au lieu d'être une nébuleuse de sociétés juridiquement distinctes et publiant séparément leurs comptes, ne constituait qu'une seule et même entité. L'obligation de produire des comptes consolidés a constitué un premier pas vers une meilleure information financière sur les groupes de sociétés. Mais les récents scandales financiers ont montré la fragilité des processus de reddition de comptes. Le cas Enron, qui porte notamment sur une manipulation des frontières du groupe, en est la parfaite illustration. Dans un contexte de crise financière sans précédent, cet ouvrage vient à point nommé pour qui souhaite mieux comprendre cette technique et ses implications. L'approche n'est pas que techniciste. L'auteur livre une histoire qui replace son objet d'étude dans son contexte économique, politique et social, ce qui permet d'en apprécier pleinement les enjeux. Une histoire incarnée dans des individus (comptables et auditeurs bien sûr, mais aussi juristes, hommes politiques, économistes, managers...) et dans des collectifs (entreprises, groupes d'études, organismes officiels ou encore cabinets de consultants anglo-américains). Cette histoire, qui débute à l'aube des années 1930 et qui s'achève au milieu des années 1980, met en évidence la diversité des préoccupations et des approches, mais également les points de convergence et les désaccords entre les parties prenantes. Cette recherche s'appuie sur une documentation abondante, issue d'une multiplicité de sources. Archives d'entreprises et d'institutions diverses, littérature technique (ouvrages, presse technique et professionnelle, presse financière...) ou encore travaux parlementaires, ont été sollicités, le tout complété et recoupé par des entretiens avec des acteurs du moment (experts-comptables, directeurs financiers, responsable des affaires comptables de l'ex-Commission des opérations de Bourse...). Étudiants, praticiens et chercheurs en histoire ou en gestion trouveront au fil des pages de cet ouvrage matière à réflexion sur les dispositifs de gestion qui structurent nos sociétés.

La consolidation des comptes en France (1929-1985)

Author : Didier Bensadon
Publisher :
ISBN 13 :
Total Pages : 464 pages
Book Rating : 4.:/5 (493 download)

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Book Synopsis La consolidation des comptes en France (1929-1985) by : Didier Bensadon

Download or read book La consolidation des comptes en France (1929-1985) written by Didier Bensadon and published by . This book was released on 2007 with total page 464 pages. Available in PDF, EPUB and Kindle. Book excerpt: Cette recherche porte sur l'analyse du processus d'introduction et de diffusion de la consolidation des comptes en France. L'analyse d'archives d'entreprises, d'organismes publics et privés et l'examen de la littérature technique ont permis d'identifier trois périodes. Durant la première, 1929-1945, on voit que les dirigeants et les tiers exprimer le besoin d'une information comptable sur les groupes. Cependant, méconnue de la profession comptable, la consolidation des comptes, déjà pratiquée aux Etats-Unis et au Royaume-Uni, demeure inutilisée en France où l'on ne trouve d'ailleurs aucune réglementation comptable. La deuxième période 1945-1968, voit la profession comptable s'intéresser à cette technique comptable dès 1951. Au début des années 1960, les dirigeants des groupes, confrontés au problème du suivi des filiales et désireux de répondre aux exigences des bailleurs de fonds étrangers font l'apprentissage de la consolidation des comptes. L'Etat s'empare également de la question et le Conseil national de la comptabilité élabore en 1968 une méthodologie sur la consolidation adaptée aux groupes français. Au cours de la troisième période, 1968-1985, la Commission des opérations de bourse va jouer un rôle décisif dans la diffusion de cette technique. Les congrès. les revues comptables professionnelles et l'enseignement participent au mouvement. Imposée par la loi du 3 janvier 1983, l'obligation de publier des comptes consolidés sera étendue aux autres sociétés, lors de la transcription de la septième directive dans le droit des sociétés avec la loi du 3 janvier 1985.

Comparative International Accounting, 14th Edition

Author : Christopher Nobes
Publisher : Pearson UK
ISBN 13 : 129229650X
Total Pages : 942 pages
Book Rating : 4.2/5 (922 download)

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Book Synopsis Comparative International Accounting, 14th Edition by : Christopher Nobes

Download or read book Comparative International Accounting, 14th Edition written by Christopher Nobes and published by Pearson UK. This book was released on 2020 with total page 942 pages. Available in PDF, EPUB and Kindle. Book excerpt: Now in its 14th edition, Nobes and Parker's Comparative International Accounting is a comprehensive and coherent text on international financial reporting. It is primarily designed for undergraduate and postgraduate courses in comparative and international aspects of financial reporting. The book explores the conceptual and contextual found.

Bibliographic Guide to Business and Economics

Author : New York Public Library. Research Libraries
Publisher :
ISBN 13 :
Total Pages : 704 pages
Book Rating : 4.3/5 (91 download)

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Book Synopsis Bibliographic Guide to Business and Economics by : New York Public Library. Research Libraries

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:

Hendrik Petrus Berlage

Author : Hendrik Petrus Berlage
Publisher : Getty Publications
ISBN 13 : 0892363339
Total Pages : 350 pages
Book Rating : 4.8/5 (923 download)

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Book Synopsis Hendrik Petrus Berlage by : Hendrik Petrus Berlage

Download or read book Hendrik Petrus Berlage written by Hendrik Petrus Berlage and published by Getty Publications. This book was released on 1996-01-01 with total page 350 pages. Available in PDF, EPUB and Kindle. Book excerpt: Hendrik Petrus Berlage, the Dutch architect and architectural philosopher, created a series of buildings and a body of writings from 1886 to 1909 that were among the first efforts to probe the problems and possibilities of modernism. Although his Amsterdam Stock Exchange, with its rational mastery of materials and space, has long been celebrated for its seminal influence on the architecture of the 20th century, Berlage's writings are highlighted here. Bringing together Berlage's most important texts, among them "Thoughts on Style in Architecture", "Architecture's Place in Modern Aesthetics", and "Art and Society", this volume presents a chapter in the history of European modernism. In his introduction, Iain Boyd Whyte demonstrates that the substantial contribution of Berlage's designs to modern architecture cannot be fully appreciated without an understanding of the aesthetic principles first laid out in his writings.

Bibliography of Map Projections

Author : Geological Survey (U.S.)
Publisher :
ISBN 13 :
Total Pages : 128 pages
Book Rating : 4.:/5 (31 download)

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Book Synopsis Bibliography of Map Projections by : Geological Survey (U.S.)

Download or read book Bibliography of Map Projections written by Geological Survey (U.S.) and published by . This book was released on 1989 with total page 128 pages. Available in PDF, EPUB and Kindle. Book excerpt:

A Century of Artists Books

Author : Riva Castleman
Publisher : ABRAMS
ISBN 13 : 9780810961814
Total Pages : 0 pages
Book Rating : 4.9/5 (618 download)

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Download or read book A Century of Artists Books written by Riva Castleman and published by ABRAMS. This book was released on 1997-09 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Published to accompany the 1994 exhibition at The Museum of Modern Art, New York, this book constitutes the most extensive survey of modern illustrated books to be offered in many years. Work by artists from Pierre Bonnard to Barbara Kruger and writers from Guillaume Apollinarie to Susan Sontag. An importnt reference for collectors and connoisseurs. Includes notable works by Marc Chagall, Henri Matisse, and Pablo Picasso.

Margaret of York, Simon Marmion, and The Visions of Tondal

Author : Thomas Kren
Publisher : Getty Publications
ISBN 13 : 0892362049
Total Pages : 273 pages
Book Rating : 4.8/5 (923 download)

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Book Synopsis Margaret of York, Simon Marmion, and The Visions of Tondal by : Thomas Kren

Download or read book Margaret of York, Simon Marmion, and The Visions of Tondal written by Thomas Kren and published by Getty Publications. This book was released on 1992-07-16 with total page 273 pages. Available in PDF, EPUB and Kindle. Book excerpt: Presented at a symposium held in 1990 to celebrate the Getty Museum's acquisition of the only known illuminated copy of The Visions of Tondal, twenty essays address the celebrated bibliophilic activity of Margaret of York; the career of Simon Marmion, a favorite artist of the Burgundian court; and The Visions of Tondal in relation to illustrated visions of the Middle Ages. Contributors include Maryan Ainsworth, Wim Blockmans, Walter Cahn, Albert Derolez, Peter Dinzelbacher, Rainald Grosshans, Sandra Hindman, Martin Lowry, Nigel Morgan, and Nigel Palmer.

Combinatorial Enumeration

Author : Ian P. Goulden
Publisher : Courier Corporation
ISBN 13 : 0486435970
Total Pages : 609 pages
Book Rating : 4.4/5 (864 download)

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Book Synopsis Combinatorial Enumeration by : Ian P. Goulden

Download or read book Combinatorial Enumeration written by Ian P. Goulden and published by Courier Corporation. This book was released on 2004-06-23 with total page 609 pages. Available in PDF, EPUB and Kindle. Book excerpt: This graduate-level text presents mathematical theory and problem-solving techniques associated with enumeration problems. Subjects include the combinatorics of the ordinary generating function and the exponential generating function, the combinatorics of sequences, and the combinatorics of paths. The text is complemented by approximately 350 exercises with full solutions. 1983 edition. Foreword by Gian-Carlo Rota. References. Index.

Searching the Heavens and the Earth

Author : Agustin UDIAS
Publisher : Springer Science & Business Media
ISBN 13 : 9401703493
Total Pages : 396 pages
Book Rating : 4.4/5 (17 download)

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Book Synopsis Searching the Heavens and the Earth by : Agustin UDIAS

Download or read book Searching the Heavens and the Earth written by Agustin UDIAS and published by Springer Science & Business Media. This book was released on 2013-04-17 with total page 396 pages. Available in PDF, EPUB and Kindle. Book excerpt: Jesuits established a large number of astronomical, geophysical and meteorological observatories during the 17th and 18th centuries and again during the 19th and 20th centuries throughout the world. The history of these observatories has never been published in a complete form. Many early European astronomical observatories were established in Jesuit colleges. During the 17th and 18th centuries Jesuits were the first western scientists to enter into contact with China and India. It was through them that western astronomy was first introduced in these countries. They made early astronomical observations in India and China and they directed for 150 years the Imperial Observatory of Beijing. In the 19th and 20th centuries a new set of observatories were established. Besides astronomy these now included meteorology and geophysics. Jesuits established some of the earliest observatories in Africa, South America and the Far East. Jesuit observatories constitute an often forgotten chapter of the history of these sciences.

Madagascar

Author : M. D. Jenkins
Publisher :
ISBN 13 :
Total Pages : 396 pages
Book Rating : 4.:/5 (318 download)

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Book Synopsis Madagascar by : M. D. Jenkins

Download or read book Madagascar written by M. D. Jenkins and published by . This book was released on 1987 with total page 396 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Consolidated Statements for Holding Company and Subsidiaries

Author : H. A. Finney
Publisher :
ISBN 13 : 9781021263827
Total Pages : 0 pages
Book Rating : 4.2/5 (638 download)

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Book Synopsis Consolidated Statements for Holding Company and Subsidiaries by : H. A. Finney

Download or read book Consolidated Statements for Holding Company and Subsidiaries written by H. A. Finney and published by . This book was released on 2023-07-18 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Early Days in Complex Dynamics

Author : Daniel S. Alexander
Publisher : American Mathematical Soc.
ISBN 13 : 0821844644
Total Pages : 474 pages
Book Rating : 4.8/5 (218 download)

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Book Synopsis Early Days in Complex Dynamics by : Daniel S. Alexander

Download or read book Early Days in Complex Dynamics written by Daniel S. Alexander and published by American Mathematical Soc.. This book was released on 2012 with total page 474 pages. Available in PDF, EPUB and Kindle. Book excerpt: The theory of complex dynamics, whose roots lie in 19th-century studies of the iteration of complex function conducted by Koenigs, Schoder, and others, flourished remarkably during the first half of the 20th century, when many of the central ideas and techniques of the subject developed. This book paints a robust picture of the field of complex dynamics between 1906 and 1942 through detailed discussions of the work of Fatou, Julia, Siegel, and several others.

A History of African Linguistics

Author : H. Ekkehard Wolff
Publisher : Cambridge University Press
ISBN 13 : 1108417973
Total Pages : 377 pages
Book Rating : 4.1/5 (84 download)

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Book Synopsis A History of African Linguistics by : H. Ekkehard Wolff

Download or read book A History of African Linguistics written by H. Ekkehard Wolff and published by Cambridge University Press. This book was released on 2019-06-13 with total page 377 pages. Available in PDF, EPUB and Kindle. Book excerpt: The first global history of African linguistics as an emerging autonomous academic discipline, covering Africa, the Americas, Asia, Australia, and Europe.

The Dynastinae of the World

Author : S. Endrödi
Publisher : Springer
ISBN 13 :
Total Pages : 856 pages
Book Rating : 4.:/5 (319 download)

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Book Synopsis The Dynastinae of the World by : S. Endrödi

Download or read book The Dynastinae of the World written by S. Endrödi and published by Springer. This book was released on 1985-04-30 with total page 856 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Bank of the European Union

Author : Eric Bussière
Publisher :
ISBN 13 : 9782879780726
Total Pages : 384 pages
Book Rating : 4.7/5 (87 download)

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Download or read book The Bank of the European Union written by Eric Bussière and published by . This book was released on 2008 with total page 384 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Recurrence Sequences

Author : Graham Everest
Publisher : American Mathematical Soc.
ISBN 13 : 1470423154
Total Pages : 338 pages
Book Rating : 4.4/5 (74 download)

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Book Synopsis Recurrence Sequences by : Graham Everest

Download or read book Recurrence Sequences written by Graham Everest and published by American Mathematical Soc.. This book was released on 2015-09-03 with total page 338 pages. Available in PDF, EPUB and Kindle. Book excerpt: Recurrence sequences are of great intrinsic interest and have been a central part of number theory for many years. Moreover, these sequences appear almost everywhere in mathematics and computer science. This book surveys the modern theory of linear recurrence sequences and their generalizations. Particular emphasis is placed on the dramatic impact that sophisticated methods from Diophantine analysis and transcendence theory have had on the subject. Related work on bilinear recurrences and an emerging connection between recurrences and graph theory are covered. Applications and links to other areas of mathematics are described, including combinatorics, dynamical systems and cryptography, and computer science. The book is suitable for researchers interested in number theory, combinatorics, and graph theory.