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In artikel 3:23 van het Wetboek van vennootschappen en verenigingen wordt een moedermaatschappij verplicht een geconsolideerde jaarrekening en een jaarverslag over de geconsolideerde jaarrekening op te stellen indien zij, alleen of gezamenlijk, één of meer dochterondernemingen controleert. De wetgeving rond het gehele consolidatiegebeuren is evenwel niet altijd even duidelijk. Om deze reden werd het Consolidatiezakboekje op de markt gebracht. Het biedt u sinds jaar en dag een volledig geüpdate, beknopte handleiding die u door het volledig consolidatiegebeuren loodst. Behoudens de consolidatieverplichting, worden ook de diverse consolidatiemethodes besproken, gevolgd door een grondige analyse van de rubrieken in de geconsolideerde balans en resultatenrekening, de toelichting bij de geconsolideerde jaarrekening alsook de bepalingen inzake de openbaarmaking ervan. Voor de beursgenoteerde vennootschappen die hun geconsolideerde jaarrekening moeten opstellen in overeenstemming met IFRS, worden ook de verschillen meegegeven tussen deze internationale standaarden en de Belgische wetgeving. (Bron: Kluwer)

Administration des entreprises --- Annuaires --- Bedrijfsadministratie --- Boekhouden --- Comptabilité --- Jaarboeken --- Annuaire --- Current periodicals --- Comptabilité générale --- Compte consolidé --- 058 <493> --- 657 --- 657.37 --- #ECO:03.07:industrie en onderneming fusie overname --- #ECO:03.01:industrie en onderneming algemeen kwaliteit --- comptabilite --- comptes annuels --- IFRS --- financieel beheer ondernemingen --- BE / Belgium - België - Belgique --- 657.30 --- 657.40 --- 657.9 --- Consolidatie (geconsolideerde jaarrekening) --- 657.6 ) Accountantscontrole - Audit - Controleleer --- boekhouden --- boekhouding --- accountancy --- consolidatie --- Jaarboek --- Algemene boekhouding --- Geconsolideerde rekening --- Jaarboeken. Adresboeken----België --- Accountancy --- Annual closure of accounts --- jaarrekeningen --- gestion financiere des entreprises --- Boekingsverrichtingen: algemeenheden. --- Soorten boekhouding: algemeenheden. --- jaarrekeningen - balansen --- Yearbooks --- 657.37 Annual closure of accounts --- 657 Accountancy --- 058 <493> Jaarboeken. Adresboeken----België --- Closed periodicals --- Boekingsverrichtingen: algemeenheden --- Soorten boekhouding: algemeenheden --- Consolidatie (jaarrekeningen) --- comptabilité --- financiëel beleid --- общо счетоводство --- finančno računovodstvo --- contabilidade geral --- contabilitate financiară --- finanční účetnictví --- algemene boekhouding --- finanšu pārskati --- finansinė apskaita --- финансиско сметководство --- cuntasaíocht airgeadais --- kontabilitet financiar --- financijsko računovodstvo --- финансијско рачуноводство --- finančné účtovníctvo --- liikekirjanpito --- kontabbiltà ġenerali --- contabilidad general --- contabilità generale --- financial accounting --- eksternt regnskab --- allgemeine Buchhaltung --- finantsraamatupidamine --- általános könyvelés --- allmän bokföring --- γενική λογιστική --- rachunkowość finansowa --- contabilitate generală --- kaufmännische Buchhaltung --- finansbogholderi --- handelsboekhouding --- χρημαοοικονομική λογιστική --- финансиски извештаи --- contabilitate comercială --- даночен биланс --- finanšu grāmatvedība --- finansų apskaita --- contabilidade comercial --- comptabilité financière --- kereskedelmi könyvvitel --- poslovno knjigovodstvo --- търговско счетоводство --- финансиски книжења --- komercdarbības uzskaite --- contabilidad financiera --- finantsaruandlus --- obchodné účtovníctvo --- obchodní účetnictví --- főkönyv vezetése --- comptabilité commerciale --- äriraamatupidamine --- contabilità commerciale --- finančné výkazníctvo --- contabilità finanziaria --- rahoituslaskenta --- contabilidad comercial --- финансово отчитане --- kontabiltà kummerċjali --- pénzügyi könyvelés --- kontabiltà finanzjarja --- биланс на успех --- Finanzbuchhaltung --- finanšu uzskaite --- commercial accounting --- äriarvepidamine --- forretningsbogholderi --- contabilidade financeira --- Hauptbuchhaltung --- Geschäftsbuchhaltung --- pénzforgalmi szemléletű könyvelés --- financiële boekhouding --- všeobecné účetnictví --- Jahrbuch --- metknygė --- annuario --- årbog --- vjetar --- rocznik --- évkönyv --- επετηρίδα --- yearbook --- gadagrāmata --- letopis --- årsbok --- godišnjak --- годишњак --- anuario --- annwarju --- годишник --- anuar --- ročenka --- vuosikirja --- jaarboek --- aastaraamat --- anuário --- almanacco --- annuaire officiel --- oficialioji metknygė --- úradná ročenka --- officiell årsbok --- Almanach --- almanak --- official yearbook --- almanahh --- алманах --- ametlik aastaraamat --- almanac --- oficiālā gadagrāmata --- oficiální ročenka --- kalendář --- vejviser --- annuario ufficiale --- anuário oficial --- анали --- επίσημη επετηρίδα --- anuario oficial --- almanachas --- хроника --- úřední ročenka --- virallinen vuosikirja --- almanaque --- almanach --- telefonbog --- αλμανάκ --- летопис --- anuar oficial --- statskalender --- almanah --- vjetar zyrtar --- amtliches Jahrbuch --- aikakausjulkaisu --- τηλεφωνικός κατάλογος --- polityka finansowa --- politika finanzjarja --- pénzügyi politika --- χρηματοπιστωτική πολιτική --- política financiera --- politique financière --- rahoituspolitiikka --- politică financiară --- rahanduspoliitika --- финансијска политика --- финансова политика --- finanšu politika --- financijska politika --- finanspolitik --- finančníctvo --- finanční politika --- финансиска политика --- política financeira --- politica finanziaria --- finansų politika --- finančna politika --- Finanzpolitik --- politikë financiare --- financial policy --- политика на јавни финансии --- financial reform --- reforma financeira --- reformë financiare --- finansreform --- χρηματοπιστωτική μεταρρύθμιση --- financiële hervorming --- pénzügyi reform --- νομισματοπιστωτική πολιτική --- мерки за финансиски реформи --- finanšu reforma --- reforma financiera --- reformă financiară --- financijska reforma --- Finanzreform --- finanční reforma --- finantsreform --- riforma finanziaria --- rahoitusuudistus --- réforme financière --- finansų reforma --- llogari e konsoliduar --- konsoliduotoji sąskaita --- консолидиран отчет --- ativo consolidado --- консолидовани рачун --- koncernredovisning --- rachunek skonsolidowany --- cont consolidat --- konsolidovaný účet --- Konzernabschluss --- konsolidētais pārskats --- консолидирана сметка --- koncernregnskab --- consolidated account --- ενοποιημένος λογαριασμός --- conto consolidato --- kont konsolidat --- konsolidirani račun --- geconsolideerde rekening --- konszolidált éves beszámoló --- konsernitili --- konsolideeritud aruanne --- cuenta consolidada --- konsolidirana bilanca --- konsolidiertes Konto --- kontserniaruanne --- konsoliduotoji finansinė ataskaita --- activo consolidado --- apvienotais pārskats --- консолидирана годишна сметка --- összevont éves beszámoló --- bliainiris --- beartas airgeadais --- cuntas comhdhlúite --- comptabilité générale --- financiëel beleid --- compte consolidé

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La Revue Bancaire et Financière est une publication professionnelle scientifique qui met l'accent sur le secteur financier au sens large : les développements dans le secteur bancaire, boursier et des assurances, les placements, les marchés financiers, la politique monétaire et budgétaire. Une information actuelle et complète destinée aux professionnels de la banque et de la finance.

HW_FM --- financiën --- 05 <493> --- Current periodicals --- #RBIB:TSCAT --- #BA00210 --- 430 Financien --- 336 --- 347.73 --- België --- BE / Belgium - België - Belgique --- Compagnie d'assurances --- Revue périodique --- Banque --- Finances internationales --- Politique financière --- Système bancaire --- Contrôle bancaire --- Belgique --- Assurance --- Versicherung --- assicurazione --- ασφάλιση --- seguro --- kindlustus --- assigurazzjoni --- försäkring --- sigurime --- osiguranje --- pojištění --- zavarovanje --- ubezpieczenie --- draudimas --- застраховка --- forsikring --- verzekering --- осигурање --- biztosítás --- vakuutus --- apdrošināšana --- осигурување --- poistenie --- asigurare --- árachas --- insurance --- Versicherungsschutz --- Belgium --- Bélgica --- Belgija --- Belgien --- Belgie --- Belgicko --- Beļģija --- Белгија --- Belgio --- Белгия --- Belgia --- il-Belġju --- An Bheilg --- Βέλγιο --- Belgjika --- Belgia Kuningriik --- Beļģijas Karaliste --- Royaume de 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insurance firm --- empresa de seguros --- poisťovací podnik --- kindlustusasutus --- firmë sigurimi --- biztosítóegyesület --- entidad aseguradora --- Versicherungskasse --- draudimo firma --- insurance undertaking --- Versicherungsverein --- impresa assicurativa --- pojišťovací společnost --- sociedad de seguros --- draudimo įmonė --- osiguravajuća tvrtka --- verzekeringsfonds --- caisse d'assurances --- osiguravajuće poduzeće --- Versicherungsanstalt --- försäkringsrörelse --- ασφαλιστική επιχείρηση --- forsikringsanstalt --- försäkringsföretag --- ταμείο ασφαλίσεων --- entreprise d'assurances --- осигурителна компанија --- empresa aseguradora --- poisťovacia firma --- önkéntes kölcsönös biztosító pénztár --- Versicherungsunternehmen --- vakuutusalan yritys --- sipërmarrje sigurimi --- biztosítóintézet --- draudimo įstaiga --- companie de asigurări --- poisťovňa --- ente assicurativo --- försäkringskassa --- firmă de asigurări --- verzekeringsbank --- verzekeringsinstelling --- 05 <493> Tijdschriften. Periodieken. Serials--België --- Tijdschriften. Periodieken. Serials--België --- Financiën --- Financieel recht --- Finance --- Financial law --- Droit --- Banking law --- Banks and banking --- Banques --- Finances --- Periodicals --- Law and legislation --- Periodicals. --- Périodiques