Responsabilité des commissaires aux comptes et des experts-comptables 2011/2012

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Publisher :
ISBN 13 : 9782247104079
Total Pages : 0 pages
Book Rating : 4.1/5 (4 download)

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Book Synopsis Responsabilité des commissaires aux comptes et des experts-comptables 2011/2012 by : ROBERT

Download or read book Responsabilité des commissaires aux comptes et des experts-comptables 2011/2012 written by ROBERT and published by . This book was released on 2011 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Responsabilité des commissaires aux comptes et des experts-comptables

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Publisher : Dalloz-Sirey
ISBN 13 : 9782247103881
Total Pages : 484 pages
Book Rating : 4.1/5 (38 download)

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Book Synopsis Responsabilité des commissaires aux comptes et des experts-comptables by : Augustin Robert

Download or read book Responsabilité des commissaires aux comptes et des experts-comptables written by Augustin Robert and published by Dalloz-Sirey. This book was released on 2011 with total page 484 pages. Available in PDF, EPUB and Kindle. Book excerpt: L'ouvrage est le premier à traiter de l'ensemble des responsabilités encourues par les professions du chiffre : commissaire aux comptes et expert comptable : civile, pénale, administrative (autorité des marchés financiers), disciplinaire, tant sous l'angle des conditions de la responsabilité, que des modalités de sa mise en oeuvre. L'analyse proposée repose sur un examen quasi-exhaustif de la jurisprudence des juridictions civiles et pénales et de la commissions des sanctions de l'autorité des marchés financiers. Elle intègre les nouvelles modalités d'exercice de la profession et les responsabilités qui en découlent, issues principalement de la loi de sécurité financière du 1er août 2003 et des textes qui ont suivi, notamment le règlement général de l'autorité des marchés financiers, pour les commissaires aux comptes et la loi du 23 juillet 2010 qui réforme l'ordonnance de 1945 pour les experts-comptables. De même qu'il tient particulièrement compte des code de déontologie dont se sont dotées les professions du chiffre.

Le commissariat aux comptes : renforcement ou dérive ? (2)

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Publisher : FeniXX
ISBN 13 : 2402499001
Total Pages : 389 pages
Book Rating : 4.4/5 (24 download)

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Book Synopsis Le commissariat aux comptes : renforcement ou dérive ? (2) by : Alain Sayag

Download or read book Le commissariat aux comptes : renforcement ou dérive ? (2) written by Alain Sayag and published by FeniXX. This book was released on 1990-01-01T00:00:00+01:00 with total page 389 pages. Available in PDF, EPUB and Kindle. Book excerpt: L'analyse du commissariat aux comptes par le CREDA concerne la législation et la pratique du contrôle des comptes, dans le premier volume; la pratique à l'étranger et les fonctions voisines comme l'expertise comptable dans le second volume. « Copyright Electre »

Réglementation professionnelle et déontologie de l'expert-comptable et du

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Publisher :
ISBN 13 : 9782297269698
Total Pages : 0 pages
Book Rating : 4.2/5 (696 download)

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Book Synopsis Réglementation professionnelle et déontologie de l'expert-comptable et du by : Gérard Lejeune (expert-comptable).)

Download or read book Réglementation professionnelle et déontologie de l'expert-comptable et du written by Gérard Lejeune (expert-comptable).) and published by . This book was released on 2024-03-12 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: À jour, cet ouvrage est un véritable outil d'acquisition des connaissances pour préparer votre épreuve. Les auteurs y ont mis l'expérience qu'ils ont de l'examen pour vous permettre : d'acquérir toutes les connaissances qui figurent au programme (exercice de la profession, éthique et déontologie, contrôle de qualité et responsabilités du professionnel), les revoir facilement à tout moment et les mémoriser ; de bien utiliser vos connaissances pour réussir votre épreuve. Ce livre est fait pour les : Candidats au DEC ; Experts-comptables, commissaires aux comptes et collaborateurs des cabinets d'expertise comptable.

The Dynamics and Challenges of Tetranormalization

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Publisher : IAP
ISBN 13 : 162396282X
Total Pages : 250 pages
Book Rating : 4.6/5 (239 download)

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Book Synopsis The Dynamics and Challenges of Tetranormalization by : Henri Savall

Download or read book The Dynamics and Challenges of Tetranormalization written by Henri Savall and published by IAP. This book was released on 2013-03-01 with total page 250 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume continues the collaboration between the RMC book series and the French management research think tank ISEOR (Socio-Economic Institute for Firms and Organizations). Those familiar with Henri Savall’s and his colleague Véronique Zardet’s earlier work on the socio-economic theory of organizations will recognize their assessments of organizational dysfunctions and hidden costs – but in a different context. In their current work, the emphasis is on the tensions created by the wider environment – the idea of tetranormalization – and how those tensions shape and influence organizational life. Drawing on a wide range of examples from the news media and popular press, Savall and Zardet paint a disturbing picture of the underlying dynamics and challenges posed by a literal avalanche of standards and norms – which are often ambiguous and conflicting – that literally encompasses all that we do. Their analytic framework is composed of four “poles” – two social dimensions and two economic dimensions – that capture social norms and quality, safety and environment standards (the social dimension), and trade-related norms and accounting and financial standards (the economic dimension). Throughout the volume, Savall and Zardet’s analysis captures the myriad ways in which these dimensions interact, shaping the “rules of the game” that dictate how organizations compete and collaborate. Differentiating the “rules of the game” from “playing with” those rules, they delve into the subtleties and nuances that underlie these “poles,” providing further insight into how these forces are manipulated through lobbying and the seemingly 24/7 cycle of exposing, publicizing and rule-making surrounding social and economic as well as scientific and technological controversies. As Savall and Zardet argue, we are in the midst of a profound upheaval that will play havoc with our economic and social lives for some time to come. If we are going to exert influence on that reality, the challenges that we face moving forward must be conceptualized, constructed and implemented today, for, as they argue, “the road to durable prosperity will be a long haul.” Yet, moving beyond these challenges per se, they underscore that we are also presented with an exceptional opportunity – the very real opportunity to create a sustainable commitment to responsible and responsive organizational performance, one that can be fuelled and financed by our ability to translate the hidden costs that exist in all our organizations into productive, value-added activities and true wealth creation. Their analysis presents an intriguing challenge to traditional notions of corporate social responsibility, delving into the idea of “durably acceptable” responsibility, ways to facilitate greater stakeholder engagement, and how we can capture ongoing and sustainable improvement in organizational performance.

New Luxury Management

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Publisher : Springer
ISBN 13 : 3319417274
Total Pages : 318 pages
Book Rating : 4.3/5 (194 download)

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Book Synopsis New Luxury Management by : Emmanuelle Rigaud-Lacresse

Download or read book New Luxury Management written by Emmanuelle Rigaud-Lacresse and published by Springer. This book was released on 2017-01-12 with total page 318 pages. Available in PDF, EPUB and Kindle. Book excerpt: Presenting a vision of the luxury sector and its management, this edited book describes “the new luxury” through a comprehensive view of the value chain, from concept to market. The authors argue that the main characteristics of “luxury” are linked to specific resources and competencies found throughout the value chain and that value is a result of the interaction between the brand and stakeholders, and more precisely with their clients. Taking an interdisciplinary approach, New Luxury Management encompasses both strategic and functional aspects of luxury management, providing innovative solutions to the successful creation and management of value across the organization, from leadership, human resources, financial management, marketing and economic perspectives.

Investor Protection and Corporate Governance

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Publisher : World Bank Publications
ISBN 13 : 0821369148
Total Pages : 584 pages
Book Rating : 4.8/5 (213 download)

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Book Synopsis Investor Protection and Corporate Governance by : Alberto Chong

Download or read book Investor Protection and Corporate Governance written by Alberto Chong and published by World Bank Publications. This book was released on 2007-06-26 with total page 584 pages. Available in PDF, EPUB and Kindle. Book excerpt: 'Investor Protection and Corporate Governance' analyzes the impact of corporate governance on firm performance and valuation. Using unique datasets gathered at the firm-level the first such data in the region and results from a homogeneous corporate governance questionnaire, the book examines corporate governance characteristics, ownership structures, dividend policies, and performance measures. The book's analysis reveals the very high levels of ownership and voting rights concentrations and monolithic governance structures in the largest samples of Latin American companies up to now, and new data emphasize the importance of specific characteristics of the investor protection regimes in several Latin American countries. By and large, those firms with better governance measures across several dimensions are granted higher valuations and thus lower cost of capital. This title will be useful to researchers, policy makers, government officials, and other professionals involved in corporate governance, economic policy, and business finance, law, and management.

External Auditing and Quality

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Publisher : Springer
ISBN 13 : 9811305269
Total Pages : 351 pages
Book Rating : 4.8/5 (113 download)

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Book Synopsis External Auditing and Quality by : Iffet Kesimli

Download or read book External Auditing and Quality written by Iffet Kesimli and published by Springer. This book was released on 2018-07-17 with total page 351 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book focuses on factors impacting audit quality, and solutions to these problems. In addition to elaborating on legislation in the European Union and United States, the book also provides a thorough outlook of Turkish audit market from the point of view of auditing firms and their clients. Many cases and samples are provided to assist practitioners to successfully re-engineer organizational structures in accordance with fresh regulations and expectations of the market. This book serves as a helpful resource for auditing firms, auditors, regulating authorities, as well as post-graduate students of audit sector.

International Business and Global Climate Change

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Publisher : Routledge
ISBN 13 : 1134119607
Total Pages : 215 pages
Book Rating : 4.1/5 (341 download)

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Book Synopsis International Business and Global Climate Change by : Jonatan Pinkse

Download or read book International Business and Global Climate Change written by Jonatan Pinkse and published by Routledge. This book was released on 2009-01-13 with total page 215 pages. Available in PDF, EPUB and Kindle. Book excerpt: Written by leading experts in the field, International Business and Global Climate Change provides a comprehensive analysis of international business responses to global climate change and climate change policy.

Parliamentary Oversight of the Security Sector

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Publisher : DCAF
ISBN 13 : 8683543102
Total Pages : 209 pages
Book Rating : 4.6/5 (835 download)

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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:

University Governance

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Publisher : Springer Science & Business Media
ISBN 13 : 1402095155
Total Pages : 323 pages
Book Rating : 4.4/5 (2 download)

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Book Synopsis University Governance by : Catherine Paradeise

Download or read book University Governance written by Catherine Paradeise and published by Springer Science & Business Media. This book was released on 2009-02-07 with total page 323 pages. Available in PDF, EPUB and Kindle. Book excerpt: Higher education reforms have been on the agenda of Western European countries for 25 years, trying to deal with self governed professional bureaucracies politically weakened by massification when an emerging common understanding enhanced their role as major actors in knowledge based economies. While university systems are deeply embedded in national settings, the ex post rationale of still on-going reforms is surprisingly uniform and “de-nationalized”. They promote (1) the “organizational turn” of universities, to varying extent substituting collegial loosely coupled entities by “integrated, goal-oriented entities deliberately choosing their own actions (and therefore open to differentiation), that can thus be held responsible for what they do” (2) the diversification of stakeholders, supposedly offering solutions to problems as various as the democratisation of universities, the shrinking of State budget resources and the diversification of university missions offering answers to changes in the making and in the use of science. When it comes to accounting for these reforms, two grand narratives of public management share the floor. NPM implies a strengthening of the capacity of the core State to direct public services organizations through management by objectives and results or contractualization, assessment, evaluation and. “Governance” focuses on “network-based” governance systems, where coordinating power and control are collectively shared between the major ‘social actors or partners’ at all levels of the decision-making system. Our results suggest that all higher education systems under study were more or less transformed according to both these narratives. It is therefore needed to understand how they combine or create contradictions. This leads us to test a third neo-weberian model. This model reaffirms the role of the State, of representative democracy, (central, regional and local), of public law (suitably modernized), preserves the idea of a public service with a distinctive status, culture and terms and conditions. It shifts from an internal orientation to bureaucratic rules towards an external orientation in meeting citizens’ needs and wishes by means of standardization of work processes and their products, based on a distinctive public service and a particular legal order survived as the foundations beneath the various packages of modernizing reforms. This book traces the national dynamics of public policies, organizational design and steering tools in seven European higher education and research systems, using these narratives to interpret and test the actual changes and the degree of national specificities and European convergence. This book is not a sum of national chapters like other presumably comparative. It does not intend to tell once again the story of the transformation of the relationships between the state and universities. It tries to use Higher education system to discuss issues on state intervention and steering and more generally the NPM, governance and neo-weberian models in a specific field. Furthermore, this book intends breaking the walls between specialists in higher education and specialist in public management and research policy. This well rooted division of labour is less that ever justified as the university mission in research (fundamental, applied, strategic) is underscored by commentors and reformers themselves. For that reason, we have chosen to observe the consequences of the dynamics of public policies, organizational design and steering tools on two specific issues related to the development of research training and organizing within universities: the transformation of research funding on the one hand and the expansion of graduate studies and doctoral schools on the other.

Public Expenditure Trends

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Publisher : Organisation for Economic Co-operation and Development ; [Washington, D.C. : sold by OECD Publications Center]
ISBN 13 :
Total Pages : 108 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis Public Expenditure Trends by : Organisation for Economic Co-operation and Development

Download or read book Public Expenditure Trends written by Organisation for Economic Co-operation and Development and published by Organisation for Economic Co-operation and Development ; [Washington, D.C. : sold by OECD Publications Center]. This book was released on 1978 with total page 108 pages. Available in PDF, EPUB and Kindle. Book excerpt: This 1978 report discusses trends and prospects for public expenditures and revenues.

Report of the Chairman

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Publisher :
ISBN 13 :
Total Pages : 22 pages
Book Rating : 4.3/5 (91 download)

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Book Synopsis Report of the Chairman by :

Download or read book Report of the Chairman written by and published by . This book was released on with total page 22 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Doing Business 2020

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Publisher : World Bank Publications
ISBN 13 : 1464814414
Total Pages : 241 pages
Book Rating : 4.4/5 (648 download)

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Book Synopsis Doing Business 2020 by : World Bank

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.

Financial Accounting

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Publisher :
ISBN 13 : 9780273773436
Total Pages : 0 pages
Book Rating : 4.7/5 (734 download)

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Book Synopsis Financial Accounting by : David Alexander

Download or read book Financial Accounting written by David Alexander and published by . This book was released on 2013 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Financial Accounting is the ideal introductory book to anyone with little prior knowledge or new to this subject area. Its clear writing style and unique international focus builds on the success of the previous editions. This fully updated text uses the International Financial Reporting Standards (IFRS) as its framework to explain key concepts and practices while linking them with contemporary and real world examples from Europe, US and beyond. 'A hugely enjoyable and informative book with an international focus' Eleimon Gonis, University of the West of England, Bristol 'This book will be welcomed by students and academics alike. The text is easy to read and well laid out, the case studies are very helpful, and it is supplemented by a good range of quality supporting material' Christopher Coles, Department of Accounting and Finance, University of Glasgow What's new! Updated to be fully compliant with International Financial Reporting Standards (IFRS) New coverage on ethics and corporate social accounting, creative accounting and groups as reporting entities Expanded discussion of revenue recognition and Islamic accounting and finance Numerous examples taken from European Union (EU) and the wider European Economic Area (EEA), showing the rules and practices of particular European countries or companies New end-of-chapter practice questions with guided solutions The text is ideal for undergraduates and MBA students worldwide, taking a first course in financial accounting. Visit www.pearsoned.co.uk/alexander to find valuable online resources for both students and lecturers, including links to relevant websites, additional practice questions, an instructor's manual and full set of power point slides. David Alexander is Professor Emeritus of Accounting at the University of Birmingham Business School, England. Christopher Nobes is Professor of Accounting at Royal Holloway, University of London, England. He is also Professor at the University of Sydney, and Adjunct Professor at the Norwegian Business School. From 1993 to 2001 he was a member of the board of the International Accounting Standards Committee.