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L’IASB poursuit son développement de normes visant à évaluer la quasi-totalité des instruments financiers à leur juste valeur. Le résultat net, le résultat étendu et le « Full Fair Value Income » représentent la performance et le risque des entreprises de manière très différente,...
Persistent link: https://www.econbiz.de/10008529652
Through this study we checked within the framework of the fair value model, the consistency between the hedge-accounting …
Persistent link: https://www.econbiz.de/10008532737
la gestion et l'histoire ont entamé, depuis quelques années, un dialogue fructueux. Au delà d'échanges qui restent ponctuels, la gestion peut, avec le concours de l'histoire, réaliser un parcours méthodologique et épistémologique au terme duquel conceptualisation et action se...
Persistent link: https://www.econbiz.de/10008551608
The present paper starts from the classic rule of the Fiscal Code, according to which the delivery operation is the transferring of the right to dispose as a real proprietor. In fact, the transmission of the goods from the seller to the buyer has as a dir
Persistent link: https://www.econbiz.de/10008511795
Persistent link: https://www.econbiz.de/10008532542
Les normes IFRS n’ont eu qu’un impact limité sur les données comptables des groupes français et sur les ratios d’analyse financière calculés par la Banque de France. La pertinence du diagnostic financier suppose néanmoins que les analystes fassent évoluer leur démarche.
Persistent link: https://www.econbiz.de/10009201064
In this article we will analyze the relation between the nature of the contract and the economical entity management, taking as example the case of the contracts that provide the constitution of performance bonds. A number of three manners in which perfor
Persistent link: https://www.econbiz.de/10008511829
Accounting appears to develop in different ways, depending on the context and its specific needs, based essentially on … the Darwinian principle : the useful accounting survived (Alexander, Nobes, 2001). Our research is basically a discussion …
Persistent link: https://www.econbiz.de/10008511975
Persistent link: https://www.econbiz.de/10008862096
This paper deals with the possibilities of reconciliation that might be done between intermediate consumption calculated from business tax return and data from national accounts. This study has been carried out both in France, based on data from direct taxes, and in Italy, based on data from VAT...
Persistent link: https://www.econbiz.de/10009001100