Normes Comptables Ifrs Fiches Techniques Version Mise A Jour 2024

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Normes comptables IFRS : fiches techniques, version mise à jour au 1er janvier 2018

Author : Mireille Dubé
Publisher : Editions JFD
ISBN 13 : 2924651727
Total Pages : 86 pages
Book Rating : 4.9/5 (246 download)

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Book Synopsis Normes comptables IFRS : fiches techniques, version mise à jour au 1er janvier 2018 by : Mireille Dubé

Download or read book Normes comptables IFRS : fiches techniques, version mise à jour au 1er janvier 2018 written by Mireille Dubé and published by Editions JFD. This book was released on 2018-01-01 with total page 86 pages. Available in PDF, EPUB and Kindle. Book excerpt: Ce livre propose des fiches techniques résumant chacune des normes applicables aux entités ayant adopté les normes internationales d’information financière. Le concept du livre est simple et convivial : chaque page schématise une norme comptable. Lorsqu’une norme entraîne le praticien dans une séquence spécifique de questions, la fiche propose un arbre de décision qui guide l’utilisateur à travers les réflexions que dicte la norme. Le livre est divisé en quatre parties : 1) les « International Financial Reporting Standards » (IFRS), 2) les « International Accounting Standards » (IAS), 3) les interprétations de « L'International Financial Reporting Interpretations Committee » (IFRIC) et enfin 4) les délibérations du « Standing Interpretations Committee » (SIC). L’ordre de présentation des fiches s’inspire en tout point de la table des matières de la Partie I du Manuel de CPA Canada. Bien sûr, l’espace limité accordé à chacune des normes implique que certaines de leurs particularités ont été mises de côté, laissant place aux dispositions les plus utilisées. Tout au long des exposés et arbres de décisions, les références aux alinéas correspondants du Manuel de CPA Canada sont précisées entre parenthèses. Le lecteur peut ainsi se référer rapidement aux précisions du texte source. Nous espérons que ce recueil favorisera l’exploration et la compréhension des normes internationales d’information financière.

Normes comptables IFRS

Author : Mireille Dubé
Publisher :
ISBN 13 : 9782981598899
Total Pages : pages
Book Rating : 4.5/5 (988 download)

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Book Synopsis Normes comptables IFRS by : Mireille Dubé

Download or read book Normes comptables IFRS written by Mireille Dubé and published by . This book was released on 2022 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: « Ce livre propose des fiches techniques résumant chacune des normes applicables aux entités ayant adopté les normes internationales d'information financière. Le concept du livre est simple et convivial : chaque page schématise une norme comptable. Lorsqu'une norme entraîne le praticien dans une séquence spécifique de questions, la fiche propose un arbre de décision qui guide l'utilisateur à travers les réflexions que dicte la norme. Le livre est divisé en quatre parties : 1. Les « International Financial Reporting Standards » (IFRS) 2. Les « International Accounting Standards » (IAS) 3. Les interprétations de « L'International Financial Reporting Interpretations Committee » (IFRIC) 4. Les délibérations du « Standing Interpretations Committee » (SIC). L'ordre de présentation des fiches s'inspire en tout point de la table des matières de la Partie I du Manuel de CPA Canada. Bien sûr, l'espace limité accordé à chacune des normes implique que certaines de leurs particularités ont été mises de côté, laissant place aux dispositions les plus utilisées. Tout au long des exposés et arbres de décisions, les références aux alinéas correspondants du Manuel de CPA Canada sont précisées entre parenthèses. Le lecteur peut ainsi se référer rapidement aux précisions du texte source. »--

Gone with the Headwinds

Author : Gustavo Adler
Publisher : International Monetary Fund
ISBN 13 : 1475589824
Total Pages : 98 pages
Book Rating : 4.4/5 (755 download)

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Book Synopsis Gone with the Headwinds by : Gustavo Adler

Download or read book Gone with the Headwinds written by Gustavo Adler and published by International Monetary Fund. This book was released on 2017-04-03 with total page 98 pages. Available in PDF, EPUB and Kindle. Book excerpt: to come

Normes comptables NCECF : fiches techniques, version mise à jour au 1er janvier 2018

Author : Mireille Dubé
Publisher : Editions JFD
ISBN 13 : 2924651719
Total Pages : 58 pages
Book Rating : 4.9/5 (246 download)

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Book Synopsis Normes comptables NCECF : fiches techniques, version mise à jour au 1er janvier 2018 by : Mireille Dubé

Download or read book Normes comptables NCECF : fiches techniques, version mise à jour au 1er janvier 2018 written by Mireille Dubé and published by Editions JFD. This book was released on 2017-12-01 with total page 58 pages. Available in PDF, EPUB and Kindle. Book excerpt: Ce livre propose des fiches techniques résumant chacune des normes applicables aux entités à capital fermé. Le concept du livre est simple et convivial : chaque page schématise une norme comptable. Lorsqu’une norme entraîne le praticien dans une séquence spécifique de questions, la fiche propose un arbre de décision qui guide l’utilisateur à travers les réflexions que dicte la norme. Le livre est divisé en trois parties : 1) les chapitres abordant la comptabilité générale, 2) les chapitres abordant les postes particuliers et enfin, 3) les notes d’orientation en comptabilité. L’ordre de présentation des fiches s’inspire en tout point de la table des matières de la Partie II du Manuel de CPA Canada. Bien sûr, l’espace limité accordé à chacune des normes implique que certaines de leurs particularités ont été mises de côté, laissant place aux dispositions les plus utilisées. Tout au long des exposés et arbres de décisions, les références aux alinéas correspondants du Manuel de CPA Canada sont précisées entre parenthèses. Le lecteur peut ainsi se référer rapidement aux précisions du texte source. Nous espérons que ce recueil favorisera l’exploration et la compréhension des normes applicables aux entités à capital fermé.

New developments in ESP teaching and learning research

Author : Cédric Sarré
Publisher : Research-publishing.net
ISBN 13 : 2490057006
Total Pages : 216 pages
Book Rating : 4.4/5 (9 download)

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Book Synopsis New developments in ESP teaching and learning research by : Cédric Sarré

Download or read book New developments in ESP teaching and learning research written by Cédric Sarré and published by Research-publishing.net. This book was released on 2017-12-05 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this collective volume, we seek to bridge gaps between research and practice in the teaching and learning of English for Specific Purposes (ESP) with a set of strong research-based contributions drawing on a wide range of ESP contexts. It offers new theoretical and pedagogical insights for ESP practitioners and researchers alike, going beyond descriptions of ESP situations and programmes to bring in sound research design and data analysis which are firmly anchored in previous ESP research. The nine papers in this collection cover a variety of ESP domains, from medicine, technical science, and engineering to social sciences and the humanities, in order to encapsulate current trends and new developments in ESP teaching and learning research in Europe.

Handbook of Social Economy

Author : Edmond About
Publisher :
ISBN 13 :
Total Pages : 334 pages
Book Rating : 4.:/5 (2 download)

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Book Synopsis Handbook of Social Economy by : Edmond About

Download or read book Handbook of Social Economy written by Edmond About and published by . This book was released on 1873 with total page 334 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Global Achievement Gap

Author : Tony Wagner
Publisher : Basic Books
ISBN 13 : 0465055966
Total Pages : 312 pages
Book Rating : 4.4/5 (65 download)

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Book Synopsis The Global Achievement Gap by : Tony Wagner

Download or read book The Global Achievement Gap written by Tony Wagner and published by Basic Books. This book was released on 2014-03-11 with total page 312 pages. Available in PDF, EPUB and Kindle. Book excerpt: Despite the best efforts of educators, our nation's schools are dangerously obsolete. Instead of teaching students to be critical thinkers and problem-solvers, we are asking them to memorize facts for multiple choice tests. This problem isn't limited to low-income school districts: even our top schools aren't teaching or testing the skills that matter most in the global knowledge economy. Our teens leave school equipped to work only in the kinds of jobs that are fast disappearing from the American economy. Meanwhile, young adults in India and China are competing with our students for the most sought-after careers around the world. Education expert Tony Wagner has conducted scores of interviews with business leaders and observed hundreds of classes in some of the nation's most highly regarded public schools. He discovered a profound disconnect between what potential employers are looking for in young people today (critical thinking skills, creativity, and effective communication) and what our schools are providing (passive learning environments and uninspired lesson plans that focus on test preparation and reward memorization). He explains how every American can work to overhaul our education system, and he shows us examples of dramatically different schools that teach all students new skills. In addition, through interviews with college graduates and people who work with them, Wagner discovers how teachers, parents, and employers can motivate the &"net"; generation to excellence. An education manifesto for the twenty-first century, The Global Achievement Gap is provocative and inspiring. It is essential reading for parents, educators, business leaders, policy-makers, and anyone interested in seeing our young people succeed as employees and citizens. For additional information about the author and the book, please go to a href="http://www.schoolchange.org"www.schoolchange.org

Change Leadership

Author : Tony Wagner
Publisher : John Wiley & Sons
ISBN 13 : 1118429516
Total Pages : 298 pages
Book Rating : 4.1/5 (184 download)

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Book Synopsis Change Leadership by : Tony Wagner

Download or read book Change Leadership written by Tony Wagner and published by John Wiley & Sons. This book was released on 2012-06-28 with total page 298 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Change Leadership Group at the Harvard School of Education has, through its work with educators, developed a thoughtful approach to the transformation of schools in the face of increasing demands for accountability. This book brings the work of the Change Leadership Group to a broader audience, providing a framework to analyze the work of school change and exercises that guide educators through the development of their practice as agents of change. It exemplifies a new and powerful approach to leadership in schools.

The Vanishing Hectare

Author : Katherine Verdery
Publisher : Cornell University Press
ISBN 13 : 9780801488696
Total Pages : 452 pages
Book Rating : 4.4/5 (886 download)

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Book Synopsis The Vanishing Hectare by : Katherine Verdery

Download or read book The Vanishing Hectare written by Katherine Verdery and published by Cornell University Press. This book was released on 2003 with total page 452 pages. Available in PDF, EPUB and Kindle. Book excerpt: In most countries in Eastern Europe and the former Soviet Union, the fall of communism meant individuals could acquire land. Based on fieldwork between 1990 and 2001, the author explores the importance of land and land ownership in one Transylvanian community.

Fiscal Space for Health in Latin America and the Caribbean

Author : Pan American Pan American Health Organization
Publisher : Pan American Health Organization
ISBN 13 : 9789275220009
Total Pages : 128 pages
Book Rating : 4.2/5 (2 download)

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Book Synopsis Fiscal Space for Health in Latin America and the Caribbean by : Pan American Pan American Health Organization

Download or read book Fiscal Space for Health in Latin America and the Caribbean written by Pan American Pan American Health Organization and published by Pan American Health Organization. This book was released on 2020-06-30 with total page 128 pages. Available in PDF, EPUB and Kindle. Book excerpt: Countries that have made the most progress toward universal coverage have public expenditures in health equivalent to at least 6% of their gross domestic product (GDP), which is the percentage established in PAHO's universal health strategy as the benchmark for the countries. However, while higher expenditure is a prerequisite, it is not enough to combat inequities and advance toward universal health. In addition to greater resources, the quality of the expenditure must be improved, reducing health system inefficiencies. Moreover, public expenditure in health should be sustainably increased in a fiscally responsible manner. The concept of fiscal space for health refers to the ability of governments to provide additional budgetary resources for the health system without affecting the financial position of the public sector or supplanting other socially necessary expenditures. Any analysis of fiscal space, therefore, will attempt to identify the prospects for increasing health expenditure in the short and medium term to address a series of clearly established health needs. These efforts are under way at a critical time in the Region of the Americas, particularly in the countries of Latin America and the Caribbean, which are engaged in a singular health system reform process. For the first time in history, these countries have formalized their intention of increasing public expenditure in health, putting themselves firmly on the path to real and effective access to health care through the universal health strategy. Without achieving basic well-being at this level, it will be impossible to improve social cohesion and social development in the countries of the Region. This publication brings together and summarizes PAHO's studies on fiscal space for universal health in the Americas and draws on the contributions of the regional forum held in Washington, D.C. on 7-8 December 2015. With this publication, whose target audience is the technical personnel responsible for policy development, decision-makers, and authorities, PAHO hopes to contribute to the analysis and discussion of health financing policies on the path toward universal health.

Reproducing Gender

Author : Susan Gal
Publisher : Princeton University Press
ISBN 13 : 9780691048680
Total Pages : 458 pages
Book Rating : 4.0/5 (486 download)

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Book Synopsis Reproducing Gender by : Susan Gal

Download or read book Reproducing Gender written by Susan Gal and published by Princeton University Press. This book was released on 2000-05-28 with total page 458 pages. Available in PDF, EPUB and Kindle. Book excerpt: The striking fact that abortion was among the first issues raised, after 1989, by almost all of the newly formed governments of East Central Europe points to the significance of gender and reproduction in the postsocialist transformations. The fourteen studies in this volume result from a comparative, collaborative research project on the complex relationship between ideas and practices of gender, and political economic change. The book presents detailed evidence about women's and men's new circumstances in eight of the former communist countries, exploring the intersection of politics and the life cycle, the differential effects of economic restructuring, and women's public and political participation. Individual contributions on the former German Democratic Republic, Poland, the Czech Republic, Slovakia, Hungary, Serbia, Romania, and Bulgaria provide rich empirical data and interpretive insights on postsocialist transformation analyzed from a gendered perspective. Drawing on multiple methods and disciplines, these original papers advance scholarship in several fields, including anthropology, sociology, women's studies, law, comparative political science, and regional studies. The analyses make clear that practices of gender, and ideas about the differences between men and women, have been crucial in shaping the broad social changes that have followed the collapse of communism. In addition to the editors, the contributors are Eleonora Zieliãska, Eva Maleck-Lewy, Myra Marx Ferree, Sharon Wolchik, Irene Dölling, Daphne Hahn, Sylka Scholz, Mira Marody, Anna Giza-Poleszczuk, Katalin Kovács, Mónika Váradi, Julia Szalai, Adriana Baban, MaÏgorzata Fuszara, Laura Grunberg, Zorica Mrseviâ, Krassimira Daskalova, Joanna Goven, and Jasmina Lukiâ.

Afrotopia

Author : Felwine Sarr
Publisher : U of Minnesota Press
ISBN 13 : 1452962510
Total Pages : 140 pages
Book Rating : 4.4/5 (529 download)

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Book Synopsis Afrotopia by : Felwine Sarr

Download or read book Afrotopia written by Felwine Sarr and published by U of Minnesota Press. This book was released on 2020-03-17 with total page 140 pages. Available in PDF, EPUB and Kindle. Book excerpt: A vibrant meditation and poetic call for an African utopian philosophy of self-reinvention for the twenty-first century In the recent aftermath of colonialism, civil wars, and the AIDS crisis, a new day finally seems to be shining on the African continent. Africa has once again become a site of creative potential and a vibrant center of economic growth and production. No longer stigmatized by stereotypes or encumbered by the traumas of the past—yet unsure of the future—Africa has other options than simply to follow paths already carved out by the global economy. Instead, the philosopher Felwine Sarr urges the continent to set out on its own renewal and self-discovery—an active utopia that requires a deep historical reflection on the continent’s vast mythological universe and ancient traditions, nourishes a cultural reinvention, and embraces green technologies for tackling climate change and demographic challenges. Through a reflection on contemporary African writers, artists, intellectuals, and musicians, Sarr elaborates Africa’s unique philosophies and notions of communal value and economy deeply rooted in its ancient traditions and landscape—concepts such as ubuntu, the life force in Dogon culture; the Rwandan imihigo; and the Senegalese teranga. Sarr takes the reader on a philosophical journey that is as much inward as outward, demanding an elevation of the collective consciousness. Along the way, one sees the contours of an africanity, a contemporary Africa united as a continent through the creolization of its cultural traditions. This is Felwine Sarr’s Afrotopia.

Africa's Development Dynamics, 2018

Author : African Union Commission
Publisher : Org. for Economic Cooperation & Development
ISBN 13 : 9789264302495
Total Pages : 0 pages
Book Rating : 4.3/5 (24 download)

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Book Synopsis Africa's Development Dynamics, 2018 by : African Union Commission

Download or read book Africa's Development Dynamics, 2018 written by African Union Commission and published by Org. for Economic Cooperation & Development. This book was released on 2018 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This first edition explores the dynamics of growth, jobs, and inequalities. It proposes ten decisive actions to promote sustainable economic and social development and to strengthen institutions in Africa.

European Evidence Warrant

Author : John A. E. Vervaele
Publisher : Intersentia nv
ISBN 13 : 9050954936
Total Pages : 330 pages
Book Rating : 4.0/5 (59 download)

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Book Synopsis European Evidence Warrant by : John A. E. Vervaele

Download or read book European Evidence Warrant written by John A. E. Vervaele and published by Intersentia nv. This book was released on 2005 with total page 330 pages. Available in PDF, EPUB and Kindle. Book excerpt: The transnational gathering and use of criminal evidence is a complex and sensitive matter that affects basic principles inherent in national criminal justice systems. Replacing the mutual assistance regime (letters rogatory) by a mutual recognition regime intends to facilitate the admissibility of evidence obtained from the territory of another Member State. How much harmonization of criminal procedure is needed to guarantee the free movement of criminal evidence in the EU? Do we have to develop common procedural safeguards in the EU, or can we build in human rights clauses or procedural public order clauses by which respect for fundamental rights can be a ground for the non-recognition, non-execution or postponement of the order from the issuing state? John Vervaele is Professor in Economic and Financial Criminal Law at the University of Utrecht and Professor in European Criminal Law at the College of Europe of Bruges. The main topics in his research field are: enforcement of Union law; standards of due law, procedural safeguards and human rights; criminal law and procedure an regional integration; comparative economic and financial criminal law. He has realized a lot of research in these areas, both for Dutch Departments and European Institutions and also worked as a consultant for them.

The Collaboration Challenge

Author : James E. Austin
Publisher : John Wiley & Sons
ISBN 13 : 0470932546
Total Pages : 224 pages
Book Rating : 4.4/5 (79 download)

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Book Synopsis The Collaboration Challenge by : James E. Austin

Download or read book The Collaboration Challenge written by James E. Austin and published by John Wiley & Sons. This book was released on 2010-08-20 with total page 224 pages. Available in PDF, EPUB and Kindle. Book excerpt: Presented by The Drucker Foundation "Austin has uncovered the common elements and key strategies that make for effective collaborations.... In The Collaboration Challenge, he illuminates these key lessons for all leaders, and makes it possible for each of us to meet the collaboration challenge." —Frances Hesselbein, chairman of the board of governors, The Drucker Foundation, and John C. Whitehead, founder, The John C. Whitehead Fund for Not-for-Profit Management, Harvard Business School "Austin has performed a valuable service for nonprofit organizations and their corporate partners by illuminating the dynamics of successful relationships. His useful book deserves to be widely read by leaders in both sectors concerned about increasing the effectiveness of their social action agenda." —Rosabeth Moss Kanter, Harvard Business School, author of World Class and Rosabeth Moss Kanter on the Frontiers of Management "The entire nonprofit sector has been searching for the expertise and tools this book provides. Nothing else like it exists." —Bill Shore, executive director of Share-Our-Strength and author of The Cathedral Within and Revolution of the Heart In these complex times, when no organization can succeed alone, nonprofits and businesses are embracing collaboration for mutual benefits. Nonprofits are partnering with businesses to further their missions, develop resources, strengthen programs, and thrive in the competitive world. Companies are also discovering that alliances with nonprofits generate significant rewards: increased customer preference, improved employee morale, greater brand identity, stronger corporate culture, and higher innovation. In this timely and insightful book, James E. Austin provides a practical framework for understanding how traditional philanthropic relationships can be transformed into powerful strategic alliances. He offers advice and lessons drawn from the experiences of numerous collaborations, including Timberland and City Year; Starbucks and CARE; Georgia-Pacific and The Nature Conservancy; MCI WorldCom and The National Geographic Society; Reebok and Amnesty International; and Hewlett-Packard and the National Science Resource Center. Readers will learn how to: Find and connect with high-potential partners Ensure strategic fit with the partner's mission and values Generate greater value for each partner and society Manage the partnering relationship effectively

Private Philanthropy for Development

Author : Collectif
Publisher : OECD
ISBN 13 : 9264300155
Total Pages : 129 pages
Book Rating : 4.2/5 (643 download)

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Book Synopsis Private Philanthropy for Development by : Collectif

Download or read book Private Philanthropy for Development written by Collectif and published by OECD. This book was released on 2018-04-17 with total page 129 pages. Available in PDF, EPUB and Kindle. Book excerpt: Philanthropy’s role in advancing sustainable development attracts a lot of attention. This report calls into question long-held assumptions about the volume, nature and potential of foundations’ engagement in developing countries, and the role they can play to support the SDGs. It presents ground-breaking data and analysis that capture previously non-existent global and comparable quantitative and qualitative data on how foundations support development. The report examines philanthropic resource flows for development purposes, as well as foundations’ priorities, practices and partnering behaviours. It presents fresh perspectives and action-oriented recommendations to optimise philanthropy’s role in support of sustainable development. This report offers practical insights for government policy makers and decision makers in civil society organisations, social enterprises and foundations. It results from close co-operation between the OECD Development Centre’s Network of Foundations Working for Development (netFWD) and the OECD Development Co-operation Directorate.

Normes Comptables NCECF

Author : Mireille Dubé
Publisher :
ISBN 13 : 9782924651292
Total Pages : 58 pages
Book Rating : 4.6/5 (512 download)

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Book Synopsis Normes Comptables NCECF by : Mireille Dubé

Download or read book Normes Comptables NCECF written by Mireille Dubé and published by . This book was released on 2017 with total page 58 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Le livre est divisé en trois parties : 1) les chapitres abordant la comptabilité générale, 2) les chapitres abordant les postes particuliers et enfin, 3) les notes d'orientation en comptabilité ..." -- P. 4 de la couv.