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Author: Mario Grandinetti Publisher: Kluwer Law International B.V. ISBN: 9041167463 Category : Law Languages : en Pages : 437
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: Mario Grandinetti Publisher: Kluwer Law International B.V. ISBN: 9041167463 Category : Law Languages : en Pages : 437
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: Publisher: TheBookEdition ISBN: 2955351261 Category : Languages : en Pages : 509
Author: MORANA Joëlle Publisher: Lavoisier ISBN: 2746295105 Category : Business logistics Languages : en Pages : 226
Book Description
La mondialisation, la question environnementale et les mutations de la société imposent à chaque entreprise d’être toujours innovante, tant sur le plan technologique qu’organisationnel. La modernisation de la chaîne d’approvisionnement constitue la suite logique de l’évolution de la logistique d’entreprise depuis les années 1950. Cet ouvrage présente les éléments nécessaires à la mise en place d’une logistique durable : - la prise en compte de la dimension économique qui met en exergue les poids et rôle des connexions intra et inter-organisationnelles. C’est la remise en cause des notions de logistique amont, interne, aval, de mutualisation des transports, de prestations logistiques, de traçabilité et de systèmes d’information ; - la dimension environnementale qui s’intéresse à des aspects tels que l’éco-conception, la re-production, la gestion des déchets, la logistique des retours ou encore le transport « vert » ; - la dimension sociale/sociétale qui permet de poser un regard sur les ressources humaines internes et externes. Pour assurer une bonne mesure de la performance, La logistique durable propose l’élaboration d’un tableau de bord logistique.
Author: Koen Geens Publisher: Leuven University Press ISBN: 9058678059 Category : Corporate governance Languages : en Pages : 377
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: Éric Poirier Publisher: Cambridge Scholars Publishing ISBN: 1527521427 Category : Language Arts & Disciplines Languages : en Pages : 254
Book Description
The volume of economic, business, financial and institutional translation increases daily. Governments strive to produce plain and accessible information. Institutions and agencies operate in more than one language. Multinationals produce documents in multiple languages to expand their services worldwide, and large businesses and SMEs also have to adopt a multilingual approach for accessing new markets in new countries. Translation and interpreting training institutions are aware of the increasing need for training in this area. This awareness is evident in their curricula, which include subjects related to these areas of activity. Trainers and researchers are increasingly interested in knowing and researching the intricacies and aspects of this type of translation. This peer-reviewed publication, resulting from ICEBFIT 2016, echoes the voices of translation practitioners, researchers, and teachers, as well as other parties gathered to discuss new issues in institutional translation and business, finance and accounting translation, as well as, in a larger sense, specialized translation.
Author: Didier Bensadon Publisher: Springer ISBN: 3319282255 Category : Business & Economics Languages : en Pages : 477
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: M. Bonnafous-Boucher Publisher: Springer ISBN: 0230524222 Category : Business & Economics Languages : en Pages : 198
Book Description
New standards of corporate behaviour have been established in developed countries, obliging them to record information about the 'triple bottom line' in their annual reports. Corporations, especially multinational companies, have had to develop new strategic orientations. Research on social, environmental and overall ethical behaviour of companies has been developed. The concept of stakeholder has simultaneously gained a kind of 'metaphoric evidence'. The book comments on the American theoretical foundations of the notion of Corporate Social Responsibility, and more specifically, the concept of the stakeholder, and it defines a European perspective.
Author: François Elandi Publisher: Xlibris Corporation ISBN: 1984575260 Category : Business & Economics Languages : en Pages : 627
Book Description
Bilingual Dictionary of Terms Banks. Finances. Money. Financial Markets / Banques. Finances. Monnaie. Marchés Financiers METODES Editions Collection Culture & Savoir (C&S) François Elandi This bilingual work, fruit of a team of specialists and professionals, deals with banking, finance, and stock market practices with —— more than 25,000 words and terms used in French and in British and North American English of today; —— convenient examples to better assimilate the terms used, contributing to make the work the most precise reference in its specialty; and —— a cross-reference system to more precise definitions and complementary expressions to other words and terms inside the development of a word or an expression. It is intended for ——high school pupils and students of higher education, ——professional users, and ——the general public. In order for them to ——acquire and develop their professional lexicological heritage; ——master the exact terminology in the practice linked to their activity or profession; ——perfect their knowledge in banking, finance, and stock exchange practice; and ——better communicate efficiently. Cet ouvrage bilingue, fruit d’une équipe de spécialistes et de professionnels, traite des pratiques bancaires, financières et boursières, avec : ——Plus de 25000 mots et termes utilisés en français et en anglais britannique et nordaméricain ; ——Des exemples pratiques pour mieux assimiler l’emploi de ces termes, contribuant à faire de l’ouvrage la référence la plus précise dans sa spécialité ; ——Un système de renvois à des définitions et explications complémentaires et plus précises à d’autres mots et termes au sein du développement d’un mot ou d’une expression. Il est destiné : ——A l’élève des lycées et collèges ou à l’étudiant de l’enseignement supérieur ; ——A l’utilisateur professionnel ; ——Au grand public. Pour : ——Acquérir et développer son patrimoine lexicologique professionnel ; ——Maîtriser la terminologie exacte dans la pratique liée à son activité ou à sa profession ; ——Perfectionner ses connaissances dans la pratique bancaire, financière et boursière ; ——Mieux communiquer efficacement.
Author: BALANTZIAN Gérard Publisher: Lavoisier ISBN: 2746295067 Category : Languages : en Pages : 370
Book Description
Les entreprises utilisent trop souvent des recettes clés en main pour améliorer leurs systèmes d’information. Or, ces solutions sont peu efficaces et même contre-productives au regard des vrais enjeux. Cet ouvrage présente les nouvelles stratégies, les business models émergents et les méthodes de management imposés par le défi du numérique. Il crée une dynamique collaborative avec les clients et les fournisseurs et permet d’établir un dialogue constructif entre la direction générale, les acteurs des systèmes d’information et les métiers. Une Carte d’orientation est proposée afin de diagnostiquer la situation entre les processus et les technologies relationnelles de l’organisation. Elle permet l’élaboration d’une Feuille de route indispensable à l’innovation et à la transition vers le numérique. Pour dégager des plans d’action arbitrés et pilotés en commun, il faut pouvoir assurer une véritable « cogouvernance », c’est-à-dire une gouvernance conjointe de l’information, multi-acteurs, multicompétences et multi-domaines qui transforme avec lucidité l’organisation et s’engage avec succès dans l’entreprise numérique. L’auteur Ancien professeur à Supélec, Gérard Balantzian a dirigé l’Institut du Management de l’Information (IMI) de l’UTC pendant plus de 20 ans. Il est aussi un pionnier dans le domaine des schémas directeurs. Expert, formateur et consultant, il intervient auprès des organisations dans le domaine du numérique et de la nouvelle gouvernance de l’information.
Author: Susana Jorge Publisher: Imprensa da Universidade de Coimbra / Coimbra University Press ISBN: 9898074396 Category : Accounting Languages : en Pages : 520
Book Description
Over the life of the Comparative International Governmental Accounting Research (CIGAR) network, there has been unprecedented global interest in public sector accounting reforms. Hence the importance given to taking stock of reforms implementation. This book gathers a set of papers, many of them in comparative international perspective, on several topics relating to Public Sector Accounting, both at Central and Local Government levels. Authors from several countries around the world present and discuss here issues such as: financial reporting, information users and accountability; performance measurement and management accounting; national and international standards; reform processes; budgeting, auditing and controlling systems; efficiency and service charters; contingent liabilities; and consolidated accounts. Several of these are also analysed within the context of developing countries. Subsequently, the book offers a compilation of the most important topics actually being discussed in the Public Sector Accounting field.
Author: Mario Grandinetti
Author: Mario Grandinetti
Author: 
Author: MORANA Joëlle
Author: Koen Geens
Author: Éric Poirier
Author: Didier Bensadon
Author: M. Bonnafous-Boucher
Author: François Elandi
Author: BALANTZIAN Gérard
Author: Susana Jorge