L'applicabilité des Normes IFRS aux PME françaises PDF Download

Author: Xavier Dunand
Publisher:
ISBN: 9783838141954
Category :
Languages : fr
Pages : 160

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Author: Elie Salameh
Publisher:
ISBN:
Category :
Languages : fr
Pages : 322

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Book Description
Cette étude vise à déterminer si l’application des Normes Internationales d’Information Financière "IFRS" par les PME cotées en France tend à produire des chiffres comptables plus pertinents et comparables par rapport aux chiffres produits par l’application des normes comptables locales d'un côté; et si les chiffres comptables divulgués par les PME cotées en vertu des normes IFRS sont comparables au niveau européen de l'autre côté. La méthodologie utilisée est celle des études d’association et les exercices 2002-2007 servent de cadre temporel à l’analyse. De plus, des facteurs de contingence caractérisant la situation et le contexte dans lesquels se trouvent les sociétés étudiées sont pris en compte dans notre analyse. Les résultats montrent l’intérêt de l’adoption des normes IFRS par les PME cotées en terme de pertinence. La comparabilité des chiffres comptables, de son côté, n’est pas atteinte si les deux référentiels, local et international, sont appliqués en même temps en France. La comparabilité des chiffres comptables divulgués par les PME cotées en vertu des normes IFRS n'est pas atteinte au niveau européen non plus.

Author: Koen Geens
Publisher: Leuven University Press
ISBN: 9058678059
Category : Corporate governance
Languages : en
Pages : 377

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Book Description
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.

Author: Jayne Maree Godfrey
Publisher: Edward Elgar Publishing
ISBN: 9781782542704
Category : Business & Economics
Languages : en
Pages : 344

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In this book, Jayne Godfrey and Keryn Chalmers explore the intricacies of the globalisation of accounting standards - arguably one of the most significant business developments of the wider globalisation process during the past two decades. They examine the key issues and implications of this harmonization of accounting standards from the perspectives of a diverse range of worldwide stakeholders. "Globalisation of Accounting Standards" shows that globalisation approaches differ significantly because countries seek to maintain varying degrees of sovereignty over their regulations. International differences in economic, political, legal, religious and social characteristics also affect globalisation approaches and, in turn, influence national accounting standard-setting agendas. The book explores why countries relinquish their existing national accounting standard-setting regimes to join the global movement. It also seeks to resolve questions such as: To what extent are national incentives altruistic, economic, political or social? Who are the winners and losers in the process? This authoritative book is thoroughly researched and expertly informed. Written by both academics and regulators, it tackles a critical and controversial issue in the globalisation movement. As such, it will be of great interest to a wide-ranging audience including: international, national, private and public sector standard-setters, economic regulators, accounting academics and political economists and strategists.

Author:
Publisher: World Business Pub.
ISBN: 9781569735688
Category : Business enterprises
Languages : en
Pages : 0

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Book Description
The GHG Protocol Corporate Accounting and Reporting Standard helps companies and other organizations to identify, calculate, and report GHG emissions. It is designed to set the standard for accurate, complete, consistent, relevant and transparent accounting and reporting of GHG emissions.

Author: International Accounting Standards Board
Publisher:
ISBN:
Category : Assets (Accounting)
Languages : en
Pages : 18

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Author: Nehme Azoury
Publisher: Cambridge Scholars Publishing
ISBN: 1443866148
Category : Political Science
Languages : en
Pages : 201

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Book Description
In these constantly challenging times, business practices that were once considered successful, applicable and rewarding are questioned by the implications of increased globalization. National, regional and international market crises have raised the barriers for a necessary implementation of practices related, but not limited, to ethics and governance. In this spirit, this book tackles a potential and desirable way of reinventing and implementing specific types of governance (both at the private and public levels), in order to reorient the current globalization process in a safer and much more efficient way. It is grounded mainly in three disciplines: the first is the economic sciences, given the book’s concern with microeconomic regulation and economic regulation. The second, the business sciences field, allows for the discussion of strategies of relocalization of businesses, social governance and its impact on organizations, the management of information, and disclosure. The final area of study detailed in the book is the political and administrative field, as it sheds light on the public dimension of governance in the educational sector. In short, this book provides strategies for the promotion or restoration of public interest and social democracy.

Author: Didier Bensadon
Publisher: Springer
ISBN: 3319282255
Category : Business & Economics
Languages : en
Pages : 477

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Book Description
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.

Author: Catherine Malecki
Publisher: Edward Elgar Publishing
ISBN: 1786433354
Category : Business & Economics
Languages : en
Pages : 477

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Book Description
Corporate social responsibility (CSR) is setting new missions for companies and shining a welcome light on issues such as the behaviour of board members, shared value, the well-being of stakeholders, the protection of vulnerable individuals and the roles played by public opinion and shareholders. This timely book seeks to lay the foundations for a sustainable corporate governance based on the European Commission definition of CSR as ‘the responsibility of enterprises for their impacts on society’. More generally, this sustainable corporate governance responds to some of the pressing challenges of the 21st century, from sustainable finance and climate change to carbon reduction and population growth.

Author: Henri Savall
Publisher: IAP
ISBN: 162396282X
Category : Business & Economics
Languages : en
Pages : 250

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Book Description
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.