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,...

Nous avons essayé à travers ce travail de vérifier dans le cadre du modèle de la juste valeur, la compatibilité de la comptabilité de couverture préconisée par la norme IAS 39 aux objectifs de la réglementation prudentielle sur les fonds propres bancaires. Nos conclusions soutiennent...

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...

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...

The adoption of IFRS aims to improve the quality of accounting, thus increasing its value to stakeholders. But often the adoption of these standards did not originate from an internal need of the emergent’s countries but are usually offered by international financial institutions that require...

The adoption of IFRS aims to improve the quality of accounting, thus increasing its value to stakeholders. But often the adoption of these standards did not originate from an internal need of the emergent’s countries but are usually offered by international financial institutions that require...

The adoption of IFRS aims to improve the quality of accounting, thus increasing its value to stakeholders. But often the adoption of these standards did not originate from an internal need of the emergent’s countries but are usually offered by international financial institutions that require...

The State's accounting system must have an accrual accounting system in order to prepare financial statements that record changes in the heritage value, explain and reflect the way in which the state budget is managed both in revenue and expenditure and thus reflect the exact financial situation...

This article tries to identify factors that determine the quality of the accountancy system in Small and Medium sized (SMS) of Mbanza-Ngungu. It also analyzes the structural and behavioral contingency factors likely to influence this system. To achieve this goal, an investigation was carried out...

In this paper, we implement a meta-analysis of the literature on the determinants of the adoption of Activity-Based Costing. Our corpus includes 43 papers published in scientific journals. The analysis of this corpus shows the following results. The number of ABC adoption determinants studied is...