Accounting in France (RLE Accounting) PDF Download
Are you looking for read ebook online? Search for your book and save it on your Kindle device, PC, phones or tablets. Download Accounting in France (RLE Accounting) PDF full book. Access full book title Accounting in France (RLE Accounting) by Yannick Lemarchand. Download full books in PDF and EPUB format.
Author: Yannick Lemarchand Publisher: Routledge ISBN: 1317974549 Category : Business & Economics Languages : en Pages : 458
Book Description
This volume illustrates the research not only of French accountants (Colasse, Durand, Jouanique, Lemarchand, Nikitin, Richard, Tessier) but also the work of Belgian authors writing in French (Stevelinck, Haulotte) and of French non-accountants (de Swarte, Durdilly, Sauvy). The work of British and North American academics, writing in English on French accounting history is also illustrated from the 1930s (Howard, Edwards), through to the 1960s (Parker) and the more recent research of Standish, Fortin and Bhimani. The contributions to this volume have been arranged both chronologically and thematically as follows: the earliest business accounting records; the first French accounting authors; Colbert, Savbary and the Ordonnance de Commerce; the eighteenth and nineteenth centuries; cost accounting; the national accounting plan; national income accounting; government accounting and accounting theory. An abstract of each contribution is given in both English and French.
Author: Yannick Lemarchand Publisher: Routledge ISBN: 1317974549 Category : Business & Economics Languages : en Pages : 458
Book Description
This volume illustrates the research not only of French accountants (Colasse, Durand, Jouanique, Lemarchand, Nikitin, Richard, Tessier) but also the work of Belgian authors writing in French (Stevelinck, Haulotte) and of French non-accountants (de Swarte, Durdilly, Sauvy). The work of British and North American academics, writing in English on French accounting history is also illustrated from the 1930s (Howard, Edwards), through to the 1960s (Parker) and the more recent research of Standish, Fortin and Bhimani. The contributions to this volume have been arranged both chronologically and thematically as follows: the earliest business accounting records; the first French accounting authors; Colbert, Savbary and the Ordonnance de Commerce; the eighteenth and nineteenth centuries; cost accounting; the national accounting plan; national income accounting; government accounting and accounting theory. An abstract of each contribution is given in both English and French.
Author: INIZAN Jacques Publisher: Lavoisier ISBN: 2743064226 Category : Languages : en Pages : 266
Book Description
Les boulangers sont des entrepreneurs qui évoluent dans un environnement très compétitif. Lorsqu'ils prennent en charge leur première affaire, même s'ils disposent d'une solide formation métier, il leur est difficile de repérer et de mettre en œuvre tous les leviers de la performance. Véritable guide pour le pilotage de leur entreprise, cet ouvrage vise à les accompagner dans la prise de décision dans tous les champs de la gestion. Le boulanger, comme tout chef d'entreprise, doit faire face à de très nombreuses situations. Il est nécessaire de compléter son savoir-faire par des compétences et des connaissances pour opérer les meilleurs choix face aux nombreuses questions pouvant se poser à lui, parmi lesquelles : quels sont les critères qui doivent retenir mon attention quand je choisis de créer ou de reprendre une boulangerie ? Comment évalue-t-on une boulangerie ? Quels choix juridiques dois-je opérer ? Comment manage-t-on une petite équipe ? Quelles sont les erreurs à éviter ? Quelles sont les obligations réglementaires auxquelles sont astreintes les boulangeries ? Les réponses apportées par l'auteur sont le fruit d'un travail de synthèse qui s'appuie sur des textes de loi mais aussi sur un inventaire des bonnes pratiques. Celles-ci sont issues à la fois d'entreprises de secteurs différents mais aussi d'une observation sur le terrain.
Author: Publisher: Assemblée nationale ISBN: Category : Languages : en Pages : 241
Author: Houcine Berbou Publisher: Cambridge Scholars Publishing ISBN: 1527549186 Category : Business & Economics Languages : en Pages : 500
Book Description
This book brings together papers presented at the 3rd Conference of Research in Economics and Management (CIREG) held in Morocco in May 2016. With a focus on the challenges of SMEs and innovative solutions, they highlight the contribution of researchers in the fields of business and management, with all their micro and macro-economic aspects. They shed light on the universal scientific vision of the importance of SMEs with answers relevant to their local context and adapted to their specific national situation. The relevance of SME research lies in its heuristic value of analyzing change, rather than in constructing a category, a particularly useful empirical concept. This first volume is focused on economic issues.
Author: Mario Grandinetti Publisher: Kluwer Law International B.V. ISBN: 9041167463 Category : Law Languages : en Pages : 306
Book Description
The recent relaunch of the European Commission’s Common Consolidated Corporate Tax Base (CCCTB) project promises a sorely needed leap forward in the harmonization of the rules by which companies calculate their taxable profits. In particular, the initiative hopes to remedy the severe barrier to cross-border business caused by the ‘the accounting Tower of Babel’ by which companies’ tax bases are determined under national law. This thorough analysis and commentary covers the influence of accounting rules on tax, considering both generally accepted standards – international accounting standards (IAS) and international financial reporting standards (IFRS) – and EU Directive 2013/34. Three introductory chapters usher in detailed comparative overviews of the effect of these rules on taxation in nine EU Member States as well as in two other major EU trading partners, the United States and Brazil. Fully explaining the remarkable recent improvement in the comparability of accounts that represent favourable preconditions for creating a single market for financial services within the EU, this book covers every relevant detail, including the following and much more: – criterion of evaluation of alternative fixed assets based on revaluated amounts; – criterion based on fair value; – provisions applicable to income statements, notes, reports, and financial statements; – rules applicable to the publication of documents; – transparency in payments to governments; – dispositions on exemptions; – hierarchy of general provisions and principles; – balance sheet and profit and loss account; – simplifications for small and medium-sized enterprises (SMEs); – system of creditors’ protection; and – protection of investors’ interests. This book is a peerless explication of the taxation choices granted to Member States under IAS/IFRS and EU Directive 2013/34 and how they will be affected by ongoing Commission initiatives. Because relevant, timely, reliable, and comparable information assumes a leading role in protecting the interests of investors, creditors, and other stakeholders, as well as in ensuring that all operators act on a level playing field under equal conditions, the analysis presented here is of immeasurable value to lawyers, business persons, and officials concerned with taxation, not only in Europe but anywhere within the reach of international trade.
Author: Isabelle Bruno Publisher: Springer ISBN: 3319440004 Category : Philosophy Languages : en Pages : 204
Book Description
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.
Author: Yannick Lemarchand
Author: Yannick Lemarchand
Author: Yannick Lemarchand
Author: INIZAN Jacques
Author: 
Author: Houcine Berbou
Author: Mario Grandinetti
Author: Isabelle Bruno
Author: International Bureau of Fiscal Documentation
Author: 
Author: