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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
Les objectifs de cette communication sont : § de rechercher quand et comment la notion de juste valeur a été introduite comme concept comptable d'abord puis comme règle d'évaluation ensuite ; § d'examiner, de façon plus détaillée, son application opérationnelle au cas des instruments...
Persistent link: https://www.econbiz.de/10009001255
passer du mercantilisme ? How to understand the current crisis which is decisive at the World level? In this text, following …
Persistent link: https://www.econbiz.de/10005036068
Persistent link: https://www.econbiz.de/10005062851
governing is forecasting, can the impredictible be governed ? Moreover, with the psychological impact of a bursting crisis, the … manager is hardly in a position to manage. Due to these two reasons, management crisis seems to be a perfect oxymoron and is … ceaselessly and assuredly negotiate with an uncertain environment. Crisis management is akin to the art of improvised speech for …
Persistent link: https://www.econbiz.de/10005585695
trapped in a deep crisis, and how its domination can be understood in the theoretical field tightly linked to that of neo …
Persistent link: https://www.econbiz.de/10005797804
The current crisis is spreading from the rich countries to those which surround them respectively, countries wherein …
Persistent link: https://www.econbiz.de/10008554130
excludes any sort of economic crisis. This paper shows that this is not the case. Depending on the proportion between sectors … critical proportions beyond which a crisis occurs. If, as in Marx, commodities are exchanged at their labor value, the critical …
Persistent link: https://www.econbiz.de/10008568463
crisis. In each country and each industrial branch, more and more companies lay off thousand and thousand workers. During 80 … crisis and the fall of the disposable income change the situation: financial crisis become economical and global crisis. This … article presents the top management declarations about this crisis and their commitment towards shareholders. The financial …
Persistent link: https://www.econbiz.de/10008643819