Search results for " Account"

Consideraciones sobre la cláusula irph a la luz de sus antecedentes y de la doctrina consolidada del tribunal de justicia de la union europea

2021

By issuing its judgment of March 3, 2020, the Court of Justice of the European Union (CJEU) has terminated the last episode in the evolution of the IRPH index to which almost a tenth of mortgages have been referring. in Spain, compared to the rest that the Euribor takes as a reference, declaring in essence that consumers will be able to go to court to declare the abusiveness of the clause that the aforementioned index contains in the deeds of constitution of the mortgage. To understand the scope of the current situation, it is convenient to consider even briefly what the IRPH consists of and the consequences that its application has entailed for the affected consumer borrowers, taking into …

Jurisdiction by connection and proper administration of justice under eu regulations 1103/2016 and 1104/2016

2021

The author analyses the rules of jurisdiction by connection set by Articles 4 and 5 of Regulations No. 1103 and 1104 of 2016 in matters of property regimes of transnational couples, taking into account the objective of proper administration of justice pursued within EU Civil judicial cooperation. The Twin Regulations provide for appropriate procedural tools to facilitate concentration of jurisdiction before the courts of the same Member State, establishing an important role for the choice-of-court agreement, especially where property regime issues arise in connection with a matrimonial case or a partnership dissolution case. As we wait for the implementation of these rules by national and E…

Liquidación de la sociedad de gananciales: el caso de la adjudicación forzosa de participaciones sociales de carácter ganancial a un solo cónyuge. Co…

2021

In a liquidation of community property, the rules for the partition of the inheritance are of suppletive application. Therefore, the sentence opts for a criterion of flexible interpretation of those rules, whose application will be subject to the objective entity of the property in question. Accordingly, when the only property to be shared between the spouses is constituted by set of shares of common nature, taking into account the special circumstances of the case, such shares could be awarded to one of the spouses with the obligation to compensate the other in money, even if it requests the sale of the shares in the public auction. To this end, the request would have to impede the possibi…

Competence centres and peculiarities of their accounting: case of Latvia

2014

Promocijas darbs

2009

Promocijas darba mērķis – analizēt un izvērtēt personāla izmaksu kā finanšu grāmatvedības elementa tiesiskos un metodiskos aspektus, aktualizēt personāla izmaksu uzskaites problēmas grāmatvedībā, izstrādāt priekšlikumus šo izmaksu uzskaites un informācijas atklāšanas pilnveidošanai. Promocijas darbā ir apkopotas dažādu ekonomikas teorētiķu atziņas par darba samaksas kā ekonomiskās kategorijas vēsturisko attīstību, izstrādāts personāla izmaksu uzskaites procesa pētījumu metodoloģijas modelis, analizēta personāla izmaksu aprēķināšanas/aplēses un uzskaites bāze un procesa norise, ir raksturota un analizēta personāla izmaksu un to uzskaites tiesiskā reglamentācija, uzskaites organizācijas īpatn…

2015

This paper provides a commentary on the academic literature on accounting conservatism with a view to highlighting the insights of that literature that are potentially useful for accounting standar...

Claridad y calidad de las notas explicativas en estados financieros bajo IFRS. Un estudio de brechas de Expectativas Gaps para normas contables (NIC …

2018

Este análisis situacional de la claridad y calidad de las notas explicativas en los estados financieros bajo IFRS (Obligatory Disclosure), pretende entregar claridad acerca de la calidad de la información entregada en las notas explicativas para 4 normas de Información Contable, claves en la información financiera en los países de la región, que son la NIC 2; Notas referente a Inventarios, NIC 16; Notas referente a Propiedad Planta y Equipos, NIC 37; Notas referente a Provisiones, y NIC 38; Notas referente a Activos Intangibles. Adicionalmente, este trabajo estudia la brecha de expectativas (Expectation Gaps) que existe en la información entregada en las notas de los estados financieros par…

Audit and Earnings Management in Spanish SMEs

2016

Abstract Evidence about the relation between earnings management and voluntary audits is scarce, and there is no research about the effectiveness of mandatory audits to improve earnings quality. Using a sample of Spanish SMEs, where some companies are mandatorily audited and some are exempt from audit, we examine if audits, either mandatory or voluntary, help to improve accounting quality by constraining earnings management. We also examine differences between voluntary and mandatory audits, as well as the role of Big 4 and Middle-Tier auditors. After controlling for other characteristics that affect earnings management, we find that audited companies have lower absolute discretionary accru…

The activity-based costing method developments: state-of-the art and case study

2008

International audience; This paper analyses the management accounting applications which try to improve the Activity-based Costing method. In the first part, we describe them using the Strategic Management Accounting stream. Then, we present the main features of these applications. In the second part, we examine in details two of these features: The widening of the analysis perimeter and the relevant level of details to analyse the costs. Then, we analyse several proposals: Customer Profitability Analysis (CPA), Interorganizational Cost Management (IOCM), Resource Consumption Accounting (RCA) and Time-driven ABC (TDABC). Finally, we describe an experience observed in the IT supply European …

Die Herausbildung von Zufriedenheits-urteilen bei Alternativenbetrachtung

1999

Traditional elements of competitive differentiation are declining. As industries and firms worldwide face increasing competition, slower growth rates, and price pressures, greater attention is being placed on customer satisfaction. However the research in satisfaction never consider alternatives, when customer satisfaction is formed. It has been the approach of this paper to present an extension for this circumstance. Therefor the regret theory, a diversion of the expectation utility theory, is used to explain the phenomena. According to this theory, each outcome has associated with it the evaluation of the difference between the outcome and the outcome that would have been received had a d…