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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
French “food euro” and value added distribution Within the framework of the “l’Observatoire de la formation des prix et des marges des produits alimentaires”, this study consists to decompose the food consumption level into importations, taxes and value added of different sectors, in...
Persistent link: https://www.econbiz.de/10015232656
Which authors and academic institutions are most productive in management control research? These are the questions that this article seeks to answer by examining the scientific output published by the Moroccan management control review from 2009 to 2013. The following results should be...
Persistent link: https://www.econbiz.de/10015257423
The adoption of IFRS aims to improve the quality of accounting, thus increasing its value to stakeholders. But often …
Persistent link: https://www.econbiz.de/10015257472
The adoption of IFRS aims to improve the quality of accounting, thus increasing its value to stakeholders. But often …
Persistent link: https://www.econbiz.de/10015257484
The adoption of IFRS aims to improve the quality of accounting, thus increasing its value to stakeholders. But often …
Persistent link: https://www.econbiz.de/10015257485