Norme comptable internationale PDF Download

Author: Comité international de normalisation de la comptabilité
Publisher:
ISBN:
Category :
Languages : en
Pages :

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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:
Publisher:
ISBN:
Category :
Languages : en
Pages : 288

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Author: Comite international de normalisation de la comptabilite
Publisher:
ISBN:
Category :
Languages : en
Pages :

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Author: S. J. Gray
Publisher: Routledge
ISBN: 1134708491
Category : Business & Economics
Languages : en
Pages : 435

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Book Description
The 43 papers in this collection, originally published from 1972 to 1987 delve into accounting, observing and exploring its functioning. They construct a basis for interrogating it in use and indeed they attempt to account for accounting. The author seeks to understand accounting, to appreciate what it is, what it does and how it does it, examining it from without rather than from within.

Author: Yannick Lemarchand
Publisher: Routledge
ISBN: 1317974530
Category : Business & Economics
Languages : en
Pages : 573

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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: George Otis Smith
Publisher:
ISBN:
Category : Commercial policy
Languages : en
Pages : 632

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Author: Iffet Kesimli
Publisher: Springer
ISBN: 9811305269
Category : Business & Economics
Languages : en
Pages : 351

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Book Description
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.

Author: Clément Morlat
Publisher: John Wiley & Sons
ISBN: 1786303329
Category : Business & Economics
Languages : en
Pages : 310

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Book Description
Wealth is no longer just an ability to live well in a world shaped by human activities. It is also an ability to push back or defer the limits of a world in biological and climatic closure. This book examines the theoretical conflicts and the power plays which often oppose the socio-political and technical-financial practices of recognition of what intervenes in the production of this wealth – i.e. of what has value. It lays down the principles of a contributory modeling method, allowing debates around the concept of development; the building of scenarios; the negotiation of their implementation; and a cross-sectoral reading of their social, ecological and economic costs. This method, called Dynamic Modeling of Cost Systems, is based on a territorial communication device which articulates political, contractual and accounting innovations using deliberative and normative digital tools. It combines different local representations of value, in order to approach wealth through an integrated analysis of micro-, meso- and macro- issues.

Author: Thomas Clarke
Publisher: Routledge
ISBN: 1134135971
Category : Business & Economics
Languages : en
Pages : 752

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Book Description
For decades, Europe has sought to become more financially integrated with the United States and thus European legal institutions, regulatory, governance and accounting practices have faced pressures to adapt to international competitive markets. Against this backdrop, European corporate governance systems have been criticized as being less efficient than the Anglo-American market based systems. This textbook examines the unique dimensions and qualities of European corporate governance. Reforms of key institutions, the doctrine of shareholder value and the seemingly irresistible growth of CEO power and reward are critically analyzed. The book brings out the richness of European corporate governance systems, as well as highlighting historical weaknesses that will require further work for a sustainable corporate governance environment in the future. In light of the most severe financial crisis since the 1930s, this intelligent look at European corporate governance is a vital textbook for courses on corporate governance and a great supplementary textbook on a host of business, management and accounting classes.