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droit comptable --- gouvernement d'entreprise --- société cotée --- droit comptable --- gouvernement d'entreprise --- société cotée

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Tax law --- Belgium --- 657.4 --- IAS (IPSAS) --- BE / Belgium - België - Belgique --- 657.1 --- U27 - Droit comptable - Boekhoudrecht --- Methoden en stelsels van boekhouding. --- 657 --- accountancy --- IAS-normen --- Europese Unie --- VBS-Naslagwerk --- accounting standards --- boekhoudkundige rapportering --- financiële verslaggeving --- international accounting --- 657 Accountancy --- Accountancy --- Methoden en stelsels van boekhouding

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Depuis quelques années, les pouvoirs publics ne peuvent plus nier l'importance des International Public Sector Accounting Standards (IPSAS). Outre l'implémentation – avec un succès inégal – d'un large éventail de nouveaux instruments de management, la comptabilité d'exercice (accrual accounting) a été introduite dans le secteur public comme une manière améliorée de reporting financier. Cela ne veut pas dire pour autant que les pays impliqués actent déjà conformément aux IPSAS. En effet, la mise en oeuvre des normes s'avère plus difficile que prévu. Il se fait qu'en pratique, il n'est pas exclu que des pierres d'achoppement, tant pratiques que conceptuelles apparaissent lors de la période transitoire. Cela explique pourquoi une publication telle que "The Ernst & Young Guide to Applying IPSAS" est bien accueillie, car indispensable. Les IPSAS y sont largement expliqués et "traduits", le cas échéant, en termes des pays concernés.

Audit --- Belgium --- Finance, Public --- Auditing --- Finances publiques --- Vérification comptable --- Accounting --- Standards --- Comptabilité --- Normes --- 657 --- Finances publiques Overheidsfinanciën --- Comptabilité Boekhouding --- Normes Normen --- #SBIB:35H220 --- AA / International- internationaal --- 657.1 --- 657.4 --- Accountancy in de publieke sector (gemeentelijke boekhouding) --- IAS (IPSAS) --- accounting standards --- non-profitsector --- Accountancy --- Financieel management bij de overheid: algemene werken --- Methoden en stelsels van boekhouding. --- 657 Accountancy --- Vérification comptable --- Comptabilité --- Accounting firms --- Handbooks, manuals, etc. --- Standards. --- Methoden en stelsels van boekhouding --- Finance, Public - Accounting - Standards --- Droit comptable --- Normes comptables

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At the start of the 1970s Belgium was one of the most backward countries of Europe in the field of financial reporting. Legislation relating to annual accounts was archaic and practice was confused, incoherent and, for most companies, rather primitive. In the space of less than twenty years, financial reporting has been reformed and transformed, as Belgium has enthusiastically and comprehensively implemented the directives of the European Community. This book analyses the developments in Belgium over the last twenty years, describing in detail the different forces at work. It provides an overview of the business environment, as well as a guide to the financial system, taxation and current accounting practice. There is a thorough exposition of the laws and regulations that currently govern financial reporting, using as a reference point the accounts of a well-known Belgian company. Particular attention is given to two matters where Belgian practice differs markedly from that of the Anglo-Saxon world; reporting to employees and the chart of accounts. Annexed is a useful tri-lingual glossary. Part of the European Financial Reporting series, this book is the only comprehensive work on the subject in the English language. It is an important source of reference for practising accountants, investors and executives who need to interpret Belgian accounts, and advanced students of international accounting.

Accountancy --- Belgium --- Financial statements --- -Corporations --- -Academic collection --- belgique --- marches financiers --- banques --- situation economique --- fiscalite --- droit fiscal --- droit comptable --- societes --- droit communautaire --- BE / Belgium - België - Belgique --- 657.33 --- 657.30 --- 657.42 --- 347.728.1 --- Business corporations --- C corporations --- Corporations, Business --- Corporations, Public --- Limited companies --- Publicly held corporations --- Publicly traded corporations --- Public limited companies --- Stock corporations --- Subchapter C corporations --- Business enterprises --- Corporate power --- Disincorporation --- Stocks --- Trusts, Industrial --- Balance sheets --- Corporate financial statements --- Earnings statements --- Financial reports --- Income statements --- Operating statements --- Profit and loss statements --- Statements, Financial --- Accounting --- Bookkeeping --- Business records --- Corporation reports --- belgie --- financiele markten --- banken --- economische toestand --- fiscaliteit --- fiscaal recht --- boekhoudrecht --- vennootschappen --- gemeenschapsrecht --- Balansen. --- Boekingsverrichtingen: algemeenheden. --- Financiële boekhouding van banken en verzekeringen. --- Rekeningen, balansen, inventarissen, winst-en verliesrekeningen. Reserves. Schattingen. Afschrijvingen. Wederinkoop van aandelen. --- Corporations --- Academic collection --- Rekeningen, balansen, inventarissen, winst-en verliesrekeningen. Reserves. Schattingen. Afschrijvingen. Wederinkoop van aandelen --- Boekingsverrichtingen: algemeenheden --- Balansen --- Financiële boekhouding van banken en verzekeringen