Showing 1 - 10 of 281
La norme IAS 1 : Présentation des états financiers vient de faire l'objet d'une révision dont les résultats ont été rendus publics le 6 septembre 2007 par l'IASB. L'IASB avait communiqué courant 2006 un projet préliminaire de révision et avait encouragé les organismes et personnes...
Persistent link: https://www.econbiz.de/10008792121
Alors que la crise financière n'en finit plus, et que certains acteurs montrent du doigt le rôle joué par les nouvelles normes comptables internationales dans celle-ci ; le « rouleau compresseur » de l'IASB continue son travail. L'étude s'intéresse à l'IAS 1 « Présentation des Etats...
Persistent link: https://www.econbiz.de/10008793114
Cette contribution a pour objet le Discussion Paper de l'IASB consacré au projet IAS 1. Nous présentons le projet de l'IASB ainsi que les réponses apparaissant au sein des Comment letters
Persistent link: https://www.econbiz.de/10008793335
A partire dai bilanci dell’esercizio 2009, l’applicazione dello IAS 1 revised richiede al conto economico l’evidenza del total comprehensive income, una misura di performance che si ottiene sommando alla tradizionale figura del profit or loss quei valori non realizzati (segnatamente,...
Persistent link: https://www.econbiz.de/10010571152
Based on the claim that comprehensive income is a better measure of financial performance than net income, International Accounting Standard No. 1 (IAS 1) requires that companies report comprehensive income in a primary financial statement. In this paper, we test the ability of comprehensive...
Persistent link: https://www.econbiz.de/10010894786
Gerencia Financiera: El mundo empresarial actual “globalizado y ultra competitivo”, ha supuesto para las empresas que operan en mercados nacionales e internacionales que se enfrenten a un entorno lleno de oportunidades y amenazas, en el que es necesario desarrollar estrategias de planeación...
Persistent link: https://www.econbiz.de/10008466944
International Accounting Standard No. 1 was released in 2007. The standard required publicly traded companies to separately report comprehensive income in the financial statements. International Accounting Standard No. 1 prescribed two alternative formats for the presentation without mandating...
Persistent link: https://www.econbiz.de/10011205458
The EU advocates a household waste recycling rate of more than 70%. Although the Netherlands already years ago invested … in recycling policies heavily, this is still a large challenge as nowadays on average this rate is approximately 50% and … policies are effective in increasing the recycling rates. Based on a large panel data set for the Netherlands , we show that …
Persistent link: https://www.econbiz.de/10011257562
Do households' recycling efforts represent a social cost, which should be taken into account in cost-benefit analyses … of alternative waste treatment systems? Some argue that it should not, since recycling efforts are to a large extent … voluntary. We demonstrate that if the government can indirectly increase voluntary recycling efforts through appeals to the …
Persistent link: https://www.econbiz.de/10004980959
recycled and finally landfilled, and where a recycling firm has market power. The material content constitutes an aspect of … green product design and affects the recycling costs. Although the recycling firm's supply of recycling services is … proposed which correct for market failures. One promising candidate is a relative recycling standard combined with a …
Persistent link: https://www.econbiz.de/10004985580