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Author: Christine Perriot
Publisher: FeniXX
ISBN: 2130698077
Category : Business & Economics
Languages : fr
Pages : 129
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Book Description
Cet ouvrage s'adresse à tous ceux qui souhaitent acquérir une connaissance concrète des problèmes de traitement des comptes financiers de groupes, en particulier lorsqu'il s'agit de groupes multinationaux. La véracité des comptes étudiés - et leur intérêt économique - nécessitent le passage par un processus de consolidation, dont l'environnement et les différentes étapes sont présentés ici. Lorsque la firme exerce son activité dans plusieurs pays et devises, la consolidation doit être précédée par une procédure de traduction. Avec l'accroissement des variations de change, multipliées en période de turbulence économique, la traduction des comptes d'une filiale, de sa devise vers la devise de consolidation, est un processus complexe, qui peut avoir de profondes répercussions sur les résultats financiers. Quatre méthodes existent aujourd'hui au niveau international : méthode du fonds de roulement, méthode monétaire-non monétaire, méthode temporelle, méthode du taux courant. Quelles sont ces méthodes ? Comment les applique-t-on ? À quel résultat conduisent-elles ? Quelles sont leurs similitudes et différences ? Ce sont autant de questions, auxquelles cet ouvrage apporte une réponse, non seulement théorique, mais aussi et surtout pratique, à l'aide d'exemples et de comparaisons numériques.
Author: Christine Perriot
Publisher: FeniXX
ISBN: 2130698077
Category : Business & Economics
Languages : fr
Pages : 129
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Book Description
Cet ouvrage s'adresse à tous ceux qui souhaitent acquérir une connaissance concrète des problèmes de traitement des comptes financiers de groupes, en particulier lorsqu'il s'agit de groupes multinationaux. La véracité des comptes étudiés - et leur intérêt économique - nécessitent le passage par un processus de consolidation, dont l'environnement et les différentes étapes sont présentés ici. Lorsque la firme exerce son activité dans plusieurs pays et devises, la consolidation doit être précédée par une procédure de traduction. Avec l'accroissement des variations de change, multipliées en période de turbulence économique, la traduction des comptes d'une filiale, de sa devise vers la devise de consolidation, est un processus complexe, qui peut avoir de profondes répercussions sur les résultats financiers. Quatre méthodes existent aujourd'hui au niveau international : méthode du fonds de roulement, méthode monétaire-non monétaire, méthode temporelle, méthode du taux courant. Quelles sont ces méthodes ? Comment les applique-t-on ? À quel résultat conduisent-elles ? Quelles sont leurs similitudes et différences ? Ce sont autant de questions, auxquelles cet ouvrage apporte une réponse, non seulement théorique, mais aussi et surtout pratique, à l'aide d'exemples et de comparaisons numériques.
Author: Sophie Lopez
Publisher:
ISBN:
Category :
Languages : fr
Pages : 220
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Book Description
Author: Centre on Transnational Corporations (United Nations)
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 944
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Book Description
Author: Centre on Transnational Corporations (United Nations)
Publisher: New York : United Nations = Nations Unies
ISBN:
Category : Business & Economics
Languages : en
Pages : 476
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Book Description
Author:
Publisher: Editions Bréal
ISBN: 2749522498
Category :
Languages : en
Pages : 226
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Book Description
Author:
Publisher:
ISBN: 9780821316443
Category : English language
Languages : en
Pages : 0
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Book Description
Author: World Bank
Publisher: World Bank Publications
ISBN:
Category : Business & Economics
Languages : en
Pages : 468
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Book Description
This edition of the World Bank has been revised and expanded by the Terminology Unit in the Languages Services Division of the World Bank in collaboration with the English, Spanish, and French Translation Sections. The Glossary is intended to assist the Bank's translators and interpreters, other Bank staff using French and Spanish in their work, and free-lance translator's and interpreters employed by the Bank. For this reason, the Glossary contains not only financial and economic terminology and terms relating to the Bank's procedures and practices, but also terms that frequently occur in Bank documents, and others for which the Bank has a preferred equivalent. Although many of these terms, relating to such fields as agriculture, education, energy, housing, law, technology, and transportation, could be found in other sources, they have been assembled here for ease of reference. A list of acronyms occurring frequently in Bank texts (the terms to which they refer being found in the Glossary) and a list of international, regional, and national organizations will be found at the end of the Glossary.
Author: Denise Fisher
Publisher: ANU E Press
ISBN: 1922144959
Category : History
Languages : en
Pages : 366
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Book Description
France is a Pacific power, with three territories, a military presence, and extensive investments. Once seen by many as a colonial interloper in the South Pacific, by the early 2000s, after it ended nuclear testing in French Polynesia and negotiated transitional Accords responding to independence demands in New Caledonia, France seems to have become generally accepted as a regional partner, even if its efforts concentrate on its own territories rather than the independent island states. But Frances future in the region has yet to be secured. By 2014 it is to have handed over a set of agreed autonomies to the New Caledonian government, before an independence referendum process begins. Past experience suggests that a final resolution of the status of New Caledonia will be divisive and could lead once again to violent confrontations. In French Polynesia, calls continue for independence and for treatment under UN decolonisation procedures, which France opposes. Other island leaders are watching, so far putting faith in the Noumea Accord, but wary of the final stages. The issues and possible solutions are more complex than the French Pacific island population of 515,000 would suggest. Combining historical background with political and economic analysis, this comprehensive study offers vital insight into the intricate history -- and problematic future -- of several of Australias key neighbours in the Pacific and to the priorities and options of the European country that still rules them. It is aimed at policy-makers, scholars, journalists, businesspeople, and others who want to familiarise themselves with the issues as Frances role in the region is redefined in the years to come.
Author: Economic Community of West African States
Publisher: Presses de L'Ub
ISBN:
Category : Law
Languages : fr
Pages : 258
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Book Description
Author: Romain Boulet
Publisher: Springer
ISBN: 3030115062
Category : Law
Languages : en
Pages : 280
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Book Description
This book investigates how various scientific communities – e.g. legal scientists, political scientists, sociologists, mathematicians, and computer scientists – study law and public policies, which are portrayed here as complex systems. Today, research on law and public policies is rapidly developing at the international level, relying heavily on modeling that employs innovative methods for concrete implementation. Among the subject matter discussed, law as a network of evolving and interactive norms is now a prominent sphere of study. Similarly, public policies are now a topic in their own right, as policy can no longer be examined as a linear process; rather, its study should reflect the complexity of the networks of actors, norms and resources involved, as well as the uncertainty or weak predictability of their direct or indirect impacts. The book is divided into three maain parts: complexity faced by jurists, complexity in action and public policies, and complexity and networks. The main themes examined concern codification, governance, climate change, normative networks, health, water management, use-related conflicts, legal regime conflicts, and the use of indicators.
