Search results for "M41"
showing 8 items of 28 documents
ACCOUNTING FOR BIOLOGICAL ASSETS
2014
One of the most important and oldest economic activities is agriculture. The reflection in the accounting system and presenting the information regarding this activity were and are in the attention of the national and international accounting organizations. In comparison with other economic branches, the agricultural activity is characterized by specific activities that require appropriate accounting attitudes.
Panorama actual de la contabilidad pública: Análisis de la situación española dentro de su entorno internacional
2003
In the last years, international governmental accounting standards have been developed, with an especial relevance in the case of IFAC pronouncements. On the other hand, important experiences for reforming public sector accounting are in progress in different countries and entities, as in the case of the OECD, NATO and European Commission. Simultaneously, a new conceptual framework has been set up, in a parallel way to business accounting. During the first half of the nineties, many accounting innovations and reforms have been introduced in Spanish governmental accounting. However, the new international developments require a deep reform of our system, in order to adapt its principles and s…
Interim Financial Reporting in the Perspective of harmonization of the Romanian Accountancy with the International Financial Reporting Standards
2007
The main objective of the interim financial reporting is to present, timely and regularly, information concerning the enterprise’s capacity to generate earnings and cash flows and its financial position and liquidity. International Accounting Standard 34 “Interim Financial Reporting” concerns the financial statements for an interim period. According to IAS 34, the interim financial report includes a complete or condensed set of financial statements, elaborated for a shorter period than a full financial year. The accounting policies for recognition and measurement should be applied in the same way as they are applied in the annual financial statements. However, the preparation of the interim…
La reforma de la legislación mercantil en materia contable. Una breve referencia a su incidencia en las cooperativas y sociedades laborales
2007
The adoption of IASB accounting regulations by the European Union has led to a process of reform in Spanish legislation on corporations, similar to that which occurred at the end of the 1980s. The approval of Law 16/2007 brings with it numerous changes in the legal framework of companies, particularly with regard to their accounts. This paper analyses the most important of the new measures arising from the reform, focusing especially on how they affect social economy enterprises. In particular, a study is carried out to compare the draft of the new General Accounting Plan, which was published last July by the Institute of Accounting and Auditing, and the currently applicable regulations.
Comptabilité à base d'activités (ABC) et activités informatiques : une contribution à l'amélioration des processus informatiques d'une banque
2010
The aim of the paper is to describe the Activity-based Costing and Management methods applied in France. For that purpose, we use a literature review and a case study. In a first time, we analyse the origins of the methods and their diffusion. Then we present the French situation. Finally, we propose a case study that takes place in a French bank. Our paper shows that the ABC and ABM methods are as developed in France as in the Anglo-Saxon countries and that the methods are strategically oriented.
One minute papers: rendiment i satisfacció de l'alumnat
2014
El procés de millora d'ensenyament- aprenentatge en el context universitari ha generat l'aplicació de noves o millorades tècniques docents, les quals fomenten una participació activa de l'alumne i una major interacció amb el professor. L'objectiu d'aquest treball ha estat analitzar el grau de satisfacció de l'alumnat universitari amb una de les innovacions docents més populars, sobretot, pel seu baix cost i senzillesa, que és el one minute paper, la qual va registrar una alta taxa de participació en el context analitzat. En particular, aquesta experiència docent es va fer en una assignatura de comptabilitat en el Grau d'Administració i Direcció d'Empreses de la Universitat de Santiago de Co…
Structure de propriété et communication financière des entreprises françaises
2005
The objective of this empirical study is to test the hypothesized relation between ownership structure and the quality of financial reporting of French firms. The results confirm that the relation between shareholding dilution and the quality of investors' relations is not linear but curvilinear.
Utilisation des critères non financiers pour évaluer ou piloter la performance : analyse théorique
2005
The determinants which explain the use of non-financial measures in order to evaluate or drive the performance belong to disciplinary (contractual) and knowledge-based approaches. The aim of this paper is to propose a theoretical analysis of these explanations. For the disciplinary view, we realize a typology of the existing literature. We show that others theories explain the choice of non-financial measures too. For the knowledge-based view, we propose a synthesis of the existing literature in which the link between non-financial and theoretical explanations exists. Finally, we explain why the Balanced Scorecard can be associated to the disciplinary view and the Intellectual Capital to th…