SYSTÈMES COMPTABLES DANS LE CONTEXTE DE LA MONDIALISATION

SYSTÈMES COMPTABLES DANS LE CONTEXTE DE LA MONDIALISATION

La comptabilité joue un rôle important dans les politiques économiques nationales et internationales et analysées dans le contexte de la mondialisation économique, l’harmonisation des normes comptables, a donné lieu au fil du temps, à une source continue de controverse. L'évolution de la compta...

Full description

Bibliographic Details
Main Author:	Loredana Oana Hutanu (Toma)
Format:	Article
Language:	English
Published:	Alexandru Ioan Cuza University of Iasi 2013-09-01
Series:	CES Working Papers
Subjects:	mondialisation économique l'internationalisation de la comptabilité IFRS US GAAP normalisation harmonisation
Online Access:	http://www.ceswp.uaic.ro/articles/CESWP2013_V3_HUT.pdf

Similar Items

COMPARATIVE STUDY REGARDING THE MAIN DIFFERENCES BETWEEN US GAAP AND IFRS
by: Elena HLACIUC, et al.
Published: (2014-12-01)

NEWS AND INSIGHTS ON THE CONVERGENCE OF IFRS - U.S. GAAP
by: Ionela Cristina Breahna Pravat, et al.
Published: (2013-12-01)

Le chantier au pied de la lettre : Éléments de contexte d’une HDR
by: Sandrine Victor

Essai comparatif des comptes du Plan Comptable General Congolais (PCGC) à ceux du Système Comptable Ohada (SYSCOHADA)
by: Jacques KAWA NKOLO
Published: (2023-05-01)

O impacto da internacionalização com foco na inovação tecnológica sobre as exportações das firmas brasileiras
by: Glauco Arbix, et al.
Published: (2005-06-01)

THE DIFFERENCE BETWEEN IFRS AND US GAAP IN FINANCIAL STATEMENT PRESENTATION
by: Saleh JAWARNEH
Published: (2021-12-01)

Las Sociedades que Utilizan las NIC/NIIF ya no Tienen que Reconciliar las Cifras Contables a US GAAP. ¿Está Justificada
by: Juan Palomares Laguna, et al.
Published: (2009-06-01)

L’enquête « Comptabilités et comptables à la fin du Moyen Âge » ; présentation et premières constatations pour l’espace bourguignon
by: Sylvie Bepoix, et al.

Le Yémen, la mondialisation et l'OMC
by: Muhammad al-Maytamî, et al.
Published: (2001-06-01)

QUELQUES PROPOS SUR LA REFORME COMPTABLE. LE CAS DE LA ROUMANIE
by: Feleaga Liliana, et al.
Published: (2009-05-01)

A internacionalização dos Institutos Federais: um estudo sobre o acordo Brasil-Canadá
by: Mari Ferrari
Published: (2015-12-01)

Essential Attributes of the Accounting Information in Applying The Financial Reporting Differences Between Ifrs and us Gaap
by: Herbei Ioana
Published: (2015-05-01)

Convergence of IFRS and US GAAP in the field of lease: the impact of new methodological approaches for operating lease reporting
by: Patrik Svoboda, et al.
Published: (2012-01-01)

The evaluation of new methodological approaches to lease reporting on the side of lessor
by: Hana Bohušová, et al.
Published: (2013-01-01)

SITUATIONS ET TENDANCES Les agricultures familiales africaines face à la mondialisation : le défi d‘une autre transition
by: Bosc Pierre-Marie, et al.
Published: (2002-11-01)

Financial sector and outbreak of the economic crisis in 2008: IFRS versus US GAAP
by: Sotirios Rouvolis
Published: (2022-12-01)

General aaproach to the IFRS and US GAAP convergence
by: Hana Bohušová
Published: (2011-01-01)

Information Transparency on Financial Markets, an International View
Published: (2020-07-01)

ACCOUNTING SYSTEMS AND THEIR CONVERGENCES NOWADAYS
by: DARABOS Eva
Published: (2014-07-01)

Comparabilidade entre o resultado em BR GAAP e U.S. GAAP: evidências das companhias brasileiras listadas nas bolsas norte-americanas Comparability between BR GAAP and U.S. GAAP results: evidence from Brazilian companies listed on North American stock exchanges
by: Sirlei Lemes, et al.
Published: (2009-08-01)

Le sens commun à l’ère de la mondialisation
by: Panagiotis Christias
Published: (2008-12-01)

Accounting standards used as basis for preparation of financial statements by shale gas producers in USA and Poland
by: Anna Galimska
Published: (2015-12-01)

IFRS vs Bacen Gaap: Accounting Information’s Value Relevance of the Brazilian Financial Institutions
by: Mariana Titoto Marques, et al.
Published: (2022-01-01)

INTERNATIONAL CONVERGENCE OF FINANCIAL REPORTING
by: Daria Holovina, et al.
Published: (2022-07-01)

REVENUE RELATED TO ORDINARY ACTIVITIES ACCORDING TO IFRS AND ROMANIAN REGULATIONS
by: ECOBICI NICOLAE
Published: (2014-05-01)

Les bâtiments de l’abbaye de Cîteaux : bilan et nouvelles données issues des sources comptables, xiie-xve siècle
by: Coraline Rey

Le vocabulaire et la rhétorique des comptabilités médiévales. Modèles, innovations, formalisation
by: Patrice Beck

Le vocabulaire et la rhétorique des comptabilités médiévales. Modèles, innovations, formalisation
by: Patrice Beck

Mondialisation, modernisation, occidentalisation : le choc des civilisations, un concept centenaire ?
by: Flavien Bardet
Published: (2017-11-01)

European Real Estate Properties Valuation: Ten Years After Adopting IFRS 13
by: Miroslav Škoda, et al.
Published: (2023-09-01)

Balancing of the chosen intangible fixed assets according to the Czech accounting legislation, German accounting systems and international accounting standards
by: P. Svoboda
Published: (2008-07-01)

NORMAS BASEADAS EM PRINCÍPIOS E EM REGRAS: UMA ANÁLISE COMPARATIVA DAS NORMAS DO IASB E FASB
by: Renato Henrique Gurgel Mota, et al.
Published: (2016-12-01)

La mondialisation et son impact sur la diplomatie congolaise
by: José KUTADILA JOSAPHAT, et al.
Published: (2023-04-01)

Standardy rachunkowości stanowiące podstawę sporządzania sprawozdań finansowych przez jednostki wydobywające gaz łupkowy w Polsce i w Stanach Zjednoczonych
by: Anna Galimska
Published: (2015-12-01)

Reporting of right-to-use according to International Accounting standards Principles
by: Patrik Svoboda
Published: (2010-01-01)

ACCOUNTING STANDARDS FOR FIXED ASSETS OF U.S. GAAP AND IFRS: COVID-19 PANDEMIC AND EARNINGS MANAGEMENT PERSPECTIVES
by: Andreas Vernando
Published: (2021-07-01)

POUR UNE POLITIQUE NATIONALE D'INTELLIGENCE ECONOMIQUE AU MAROC
by: Mohammed senoussi
Published: (2010-12-01)

La réalité de la mondialisation sur la compétitivité et l’intégration économique en Afrique: une vue d’ensemble
by: Gilles Christ Mazi Garagba
Published: (2018-07-01)

The effect of IFRS on the financial ratios: Evidence from banking sector in the emerging economy
by: Ayalew Ali Abebe
Published: (2022-12-01)

International Financial Reporting Standards Adoption and Earnings of Quoted Banks in Nigeria
by: O.A. Sanyaolu, et al.
Published: (2017-03-01)