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Book
La modernisation de la comptabilité publique
Authors: --- ---
ISBN: 9782804432157 2804432157 Year: 2008 Volume: 16 Publisher: Bruxelles Haute Ecole Francisco Ferrer Larcier

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Keywords

Administrative law --- National accounts --- Belgium --- Finances publiques Overheidsfinanciën --- Comptabilité Boekhouding --- BPB0901 --- Comptabilité publique --- Overheidsboekhouding --- Finance [Public ] --- Accounting --- kontabiliteti publik --- cuntasaíocht phoiblí --- contabilidad pública --- offentligt regnskabsvæsen --- сметководство на јавен сектор --- účetnictví veřejných institucí --- δημόσιο λογιστικό --- јавно рачуноводство --- állami számvitel --- contabilidade pública --- kontabilità pubblika --- viešojo sektoriaus apskaita --- rachunkowość publiczna --- avaliku sektori raamatupidamine --- julkisten palveluiden tilinpito --- računovodstvo javnih službi --- offentligt räkenskapsväsen --- публично счетоводство --- javno računovodstvo --- overheidsboekhouding --- contabilità pubblica --- valsts budžeta pārskats --- contabilitate bugetară --- účtovníctvo v štátnej službe --- public accounting --- öffentliches Rechnungswesen --- ревизија на државни органи --- финансиска инспекција во јавниот сектор --- viešoji apskaita --- сертифицирање сметководители во јавниот сектор --- сметководствени стандарди за јавниот сектор --- účetnictví veřejných služeb --- contabilità dello Stato --- účetnictví veřejného sektoru --- државна ревизија --- valstybinio sektoriaus finansų apskaita --- public service accounting --- contabilitatea instituțiilor publice --- буџетско сметководство --- veřejné účetnictví --- kontabiliteti i shërbimit publik --- avaliku teenistuse raamatupidamine --- Comptabilité publique


Multi
Het auditcomité en de commissaris na de wetten van 17 december 2008 en 9 februari 2009.
Authors: --- --- --- --- --- et al.
ISSN: 22944559 ISBN: 9789048603282 9048603285 Year: 2009 Volume: 2009/1 Publisher: Brugge Die Keure

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Le 24 avril 2009, la séance académique de l'assemblée générale de l'Institut des Réviseurs d'Entreprises a été consacrée aux « Évolutions du comité d'audit ». Le présent ouvrage traite de l'efficacité des comités d'audit au travers de la littérature scientifique. Il contient la retranscription d'une table ronde à propos de la nouvelle législation relative au comité d'audit. L'interaction entre le comité d'audit et le nouveau Code belge de gouvernance d'entreprise est abordé. L'analyse juridique du comité d'audit après les lois du 17 décembre 2008 et du 9 février 2009 clôture l'ouvrage

Keywords

Company law. Associations --- auditing --- corporate governance --- vennootschapsrecht --- Belgium --- Auditing --- Audit committees --- Vérification comptable --- Comités de vérification comptable --- Law and legislation --- Droit --- Accountantscontrole --- 657.63 <493> --- Audit --- BPB0905 --- BPB0906 --- audit --- controle --- politique de l'entreprise --- 347.720.43 --- 657.5 --- 658.42 --- BE / Belgium - België - Belgique --- 657.6 --- bedrijfsrevisoraat --- boekhouding, controle --- jaarrekeningen --- Examination, verification, audit of account books--België --- contrôle --- ondernemingsbeleid --- Commissarissen. Revisoren. Censoren. --- Accountantscontrole. Administratiekantoren. Interne audit. Financiële ratios en analyse. --- Financiële controle van de ondernemingen. Bedrijfsrevisoren. Belastingsconsulenten. Consulenten. --- accountantsonderzoek --- Accountantscontrole. --- 657.63 <493> Examination, verification, audit of account books--België --- Vérification comptable --- Comités de vérification comptable --- audyt --- iniúchadh --- έλεγχος --- verifica ispettiva --- ревизија --- проверка --- revizija --- auditas --- awditu --- podnikový audit --- tarkastus --- revision --- auditoría --- auditim (menaxhim) --- audits --- auditoria --- ellenőrzés --- Rechnungsprüfung --- revisione --- controllo --- внатрешна контрола --- számvizsgálat --- audit společnosti --- audyt wewnętrzny --- audítorstvo --- надворешна ревизија --- belső ellenőrzés --- iniúchóireacht --- Commissarissen. Revisoren. Censoren --- Accountantscontrole. Administratiekantoren. Interne audit. Financiële ratios en analyse --- Financiële controle van de ondernemingen. Bedrijfsrevisoren. Belastingsconsulenten. Consulenten --- Belgique --- Droit économique et commercial --- Groupement --- SA --- Comité d'audit --- Réviseur d'entreprise --- Commissaire


Book
De rol van de bedrijfsrevisor ten opzichte van de ondernemingsraad.
Authors: --- --- --- --- --- et al.
ISSN: 22944559 ISBN: 9789046603505 9046603504 Year: 2010 Volume: 2010/2 Publisher: Antwerpen Maklu

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De hier gerapporteerde studie tracht de volgende onderzoeksvragen te behandelen: hoe verloopt anno 2009 de volgens de Belgische wetgeving voorziene rol van het bedrijfsrevisoraat ten aanzien van de OR in he kader van de economisch-financiële informatieverstrekking aan dit sociale overlegorgaan? In welke mate en op welke wijze worden de bestaande (juridisch-normatieve) kwaliteitsregels en -normen in dit verband in de praktijk omgezet? (Bron: covertekst)

Keywords

Audit --- Economic law --- Company law. Associations --- bedrijfsrevisoren --- ondernemingsraden --- Belgium --- 347.72 <493> --- 657.63 <493> --- Academic collection --- 331.152.3 --- 338.93 --- 657-057.3 --- BPB1006 --- Réviseur d'entreprise --- 347.72 --- 351.82 --- 657.6 --- België --- audit --- 347.720.43 --- 657.5 --- BE / Belgium - België - Belgique --- U27 - Droit comptable - Boekhoudrecht --- bedrijfsrevisoraat --- Bedrijfsrevisor (bedrijfsrevisoraat) --- 657 --- Bedrijfsrevisoren --- Ondernemingsraden --- Wetgeving . België --- Accountancy --- E100265.jpg --- Handelsvennootschappen: statuut, aandeelhouder, patrimonium, inbreng, winst en verlies, algemene vergadering, raad van beheer, toezicht. Vennootschaprecht--België --- Examination, verification, audit of account books--België --- ondernemingsraad - OR - werknemersraad --- ondernemingsproblematiek --- boekhouders - accountants - bedrijfsrevisoren - ondernemingscommissarissen --- Bedrijfsrevisor --- Vennootschapsrecht. Verenigingsrecht --- Economisch recht --- reviseurs d'entreprise --- Commissarissen. Revisoren. Censoren. --- Accountantscontrole. Administratiekantoren. Interne audit. Financiële ratios en analyse. --- Officieel onderzoek en verificatie van de boeken. Accountantsonderzoek, audit --- Accountantscontrole --- 657.63 <493> Examination, verification, audit of account books--België --- 347.72 <493> Handelsvennootschappen: statuut, aandeelhouder, patrimonium, inbreng, winst en verlies, algemene vergadering, raad van beheer, toezicht. Vennootschaprecht--België --- Accountantscontrole. --- audyt --- iniúchadh --- έλεγχος --- verifica ispettiva --- ревизија --- проверка --- revizija --- auditas --- awditu --- podnikový audit --- tarkastus --- revision --- auditoría --- auditim (menaxhim) --- audits --- auditoria --- ellenőrzés --- Rechnungsprüfung --- revisione --- controllo --- внатрешна контрола --- számvizsgálat --- audit společnosti --- audyt wewnętrzny --- audítorstvo --- надворешна ревизија --- belső ellenőrzés --- iniúchóireacht --- Commissarissen. Revisoren. Censoren --- Accountantscontrole. Administratiekantoren. Interne audit. Financiële ratios en analyse --- Belgique --- Droit public économique --- Droit commercial --- Vérification comptable --- Personnes morales


Book
De bedrijfsrevisor en de niet-financiële informatie = le réviseur d'entreprises et l'information non financière
Authors: --- --- ---
ISSN: 22944559 ISBN: 9789046603857 9046603857 Year: 2010 Volume: 2010/3 Publisher: Brussel Informatiecentrum voor het Bedrijfsrevisoraat = Centre d'Information du Revisorat d'Entreprises

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Net zoals de financiële informatie moet ook de niet-financiële informatie kwalitatief zijn en correct zijn opgesteld teneinde de lezer niet op een dwaalspoor te brengen. Bijgevolg dient deze informatie ook te worden gecontroleerd door een onafhankelijk deskundige. In dit opzicht kan de bedrijfsrevisor een belangrijke rol spelen op grond van zijn ervaring en zijn onafhankelijkheid die door wetteksten wordt gewaarborgd. (Bron: covertekst)

Keywords

Auditors --- Accountantscontrole. --- duurzame ontwikkeling --- Company law. Associations --- Financial organisation --- bedrijfsrevisoren --- Belgium --- Netherlands --- Corporations --- Sociétés --- Valuation --- Accounting --- Law and legislation --- Auditing --- Evaluation --- Comptabilité --- Droit --- Vérification comptable --- BPB1011 --- Réviseur d'entreprise --- Audit --- BE / Belgium - België - Belgique --- 657.6 --- information --- 657.5 --- 347.720.43 --- U27 - Droit comptable - Boekhoudrecht --- 347.72 <493> --- 659.4 --- 657 --- Bedrijfsrevisoren --- Wetgeving . België --- Accountants --- E100760.jpg --- 659.4 Public relations (PR) --- Public relations (PR) --- 347.72 <493> Handelsvennootschappen: statuut, aandeelhouder, patrimonium, inbreng, winst en verlies, algemene vergadering, raad van beheer, toezicht. Vennootschaprecht--België --- Handelsvennootschappen: statuut, aandeelhouder, patrimonium, inbreng, winst en verlies, algemene vergadering, raad van beheer, toezicht. Vennootschaprecht--België --- Bedrijfsrevisor --- reviseurs d'entreprise --- informatie --- Accountantscontrole. Administratiekantoren. Interne audit. Financiële ratios en analyse. --- Commissarissen. Revisoren. Censoren. --- Accountantscontrole. Administratiekantoren. Interne audit. Financiële ratios en analyse --- Commissarissen. Revisoren. Censoren --- Accountancy --- Maatschappelijk Verantwoord Ondernemen --- Wetgeving --- audyt --- iniúchadh --- έλεγχος --- verifica ispettiva --- ревизија --- проверка --- revizija --- auditas --- awditu --- podnikový audit --- audit --- tarkastus --- revision --- auditoría --- auditim (menaxhim) --- audits --- auditoria --- ellenőrzés --- Rechnungsprüfung --- revisione --- controllo --- внатрешна контрола --- számvizsgálat --- audit společnosti --- audyt wewnętrzny --- audítorstvo --- надворешна ревизија --- belső ellenőrzés --- iniúchóireacht --- Auditors - Belgium --- Belgique --- Droit public économique --- Droit commercial --- Sociétés --- Vérification comptable


Book
Behaviorally informed interviewing
Author:
ISBN: 9789046610435 Year: 2020 Publisher: Antwerpen Maklu

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Abstract

This book presents what the author believes to be an efficient approach to interviewing of white collars. It focuses on the interview of suspects in fraud and corruption investigations, but claims relevance for any setting of strategic and tactical interviewing in inspection or audit. The approach embraces a generally accepted interview model and integrates the latest scientific findings on how people make choices and take decisions. The resulting ‘Behaviourally Informed Interviewing’ (BINT) addresses the specific profiles of perpetrators of fraud and corruption and aims to provide every professional with tools to persuade the latter to tell the truth in a legal and ethical way.

Keywords

Police questioning --- Interrogatoire policier --- Fraud investigation --- Fraude --- White collar crime investigation --- Crimes en col blanc --- Enquêtes --- Qualitative methods in social research --- Psychology and law --- Audit --- fraud --- corruption --- tax inspection --- audit --- revisione --- controllo --- внатрешна контрола --- számvizsgálat --- audit společnosti --- audyt wewnętrzny --- audítorstvo --- надворешна ревизија --- belső ellenőrzés --- iniúchóireacht --- audyt --- iniúchadh --- έλεγχος --- verifica ispettiva --- ревизија --- проверка --- revizija --- auditas --- awditu --- podnikový audit --- tarkastus --- revision --- auditoría --- auditim (menaxhim) --- audits --- auditoria --- ellenőrzés --- Rechnungsprüfung --- inspección fiscal --- inspector de Hacienda --- inspección financiera y tributaria --- adó- és pénzügyi ellenőrzés --- даночна ревизија --- inspector de tributos --- inspección tributaria --- Steueraufsicht --- пореска инспекција --- controllo fiscale --- contrôle fiscal --- daňová kontrola --- φορολογικός έλεγχος --- skattekontroll --- kontrola podatkowa --- porezna inspekcija --- control fiscal --- mokesčių tikrinimas --- данъчна инспекция --- даночна инспекција --- davčni nadzor --- verotarkastus --- maksujärelevalve --- controlo fiscal --- iniúchadh cánach --- skattekontrol --- spezzjoni tat-taxxa --- kontroll tatimor --- adóellenőrzés --- fiscale controle --- nodokļu inspekcija --- corruttela --- mito --- papirkinėjimas --- примање поткуп --- давање поткуп --- ветување незаслужена имотна корист --- vesztegetés --- podmićivanje --- поткуп --- éillitheacht --- tráfico de influencias --- interešu konflikta situācija --- nelikumīgs ietekmējams stāvoklis --- befolyással üzérkedés --- delito de prevaricación --- úplatkářství --- éilliú --- korupce --- lahjonta --- corupție --- corruzione --- korruption --- korrupció --- korrupsion --- корупция --- korupcija --- Korruption --- korupcja --- корупција --- korruzzjoni --- δωροδοκία --- corruptie --- corrupción --- korruptsioon --- korupcia --- corrupção --- defraudación --- eliminim i mashtrimit --- petosten ehkäisy --- zloupotreba --- pettuste vältimine --- lufta kundër mashtrimit --- petosten torjunta --- petosten torjuminen --- krāpnieciska darbība --- dolo --- krāpšanas apkarošana --- eliminarea fraudei --- oredligt förfarande --- csalás elleni küzdelem --- Betrugsbekämpfung --- předcházení podvodům --- sukčiavimo pašalinimas --- lest --- bestrijding van fraude --- pettustevastane võitlus --- beivrande av bedrägeri --- prevencia proti podvodom --- repressione delle frodi --- borba protiv zloupotrebe --- fight against fraud --- καταπολέμηση της απάτης --- kamp mot bedrägeri --- проневера --- prevenirea fraudei --- kova su sukčiavimu --- förebyggande av bedrägeri --- lotta contro le frodi --- lupta împotriva fraudei --- svig --- negodprātīga rīcība --- represión del fraude --- спречување перење пари --- lutte contre la fraude --- parandalim i mashtrimit --- pratica fraudolenta --- bekæmpelse af bedrageri --- luta contra a fraude --- πρόληψη απάτης --- prévention des fraudes --- Übervorteilung --- repressão de fraudes --- Betrugsverhütung --- cīņa pret krāpšanu --- fraud prevention --- prevenzione delle frodi --- forebyggelse af svig --- bekæmpelse af svig --- prevenção da fraude --- sukčiavimo prevencija --- bedrog --- καταστολή απάτης --- répression des fraudes --- onderdrukking van fraude --- stíhání podvodu --- csalás megelőzése --- борба против измама --- pettuste kõrvaldamine --- lucha contra el fraude --- apsauga nuo sukčiavimo --- boj proti podvodu --- elimination of fraud --- Ahndung von Betrugsfällen --- csalás kiküszöbölése --- спречување измама --- prevención del fraude --- eliminácia podvodu --- borsa nera --- uvedení v omyl --- sprečavanje zloupotrebe --- preventie tegen bedrog --- krāpšanas novēršana --- calaois --- fraudă --- fałszerstwo --- goljufija --- petos --- измама --- mashtrim --- frodi --- krāpšana --- bedrageri --- frode --- απάτη --- Betrug --- prijevara --- sukčiavimas --- fraude --- podvod --- csalás --- превара --- bedrägeri --- pettus


Book
Guidelines to the auditor in prospectus and other related engagements
Authors: --- --- ---
ISSN: 22944559 ISBN: 9789046602768 9046602761 Year: 2009 Volume: 2009/3 Publisher: Brussel Informatiecentrum voor het Bedrijfsrevisoraat = Centre d'Information du Revisorat d'Entreprises

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Abstract

A new regime for prospectuses has recently become effective in Belgium, following the European Directive 2003/71/EC and the Commission Regulation 809/2004. The prospectus Directive has been implemented into Belgian law under the Law of 16 June 2006. This book discusses the role of the auditor in conjunction with various parts of the prospectus. It intends to explain how the auditor has to organise and perform his work and how he has to report on the information required by the Law, the Prospectus Directive and the Regulation. In providing guidelines on the performance of the various audit tasks there is also some guidance on the nature, the content and the qualitative characteristics of the information which is reported on. This guide also takes into account various other documents that give recommendations or advice on the application of the Regulation or on the auditor’s involvement in conjunction with the issuance of a prospectus under the Regulation. Such other documents were published by the Committee of European Securities Regulators (CESR) and by the Fédération des Experts Comptables Européens – Federation of European Accountants (FEE)

Keywords

Corporations --- Prospectus writing --- Auditing --- Law and legislation --- Accountantscontrole. --- Auditing. --- controleleer --- Commercial law. Economic law (general) --- Audit --- accountancy --- European law --- auditing --- Communication in financial institutions --- Financial statements --- Auditors --- Information financière --- Bilans --- Vérificateurs-comptables --- BPB0909 --- audit --- vennootschapsrecht --- 657 --- Bedrijfsrevisoren --- Prospectus --- 347.72 --- 657.6 --- 333.660 --- 347.728.5 --- BE / Belgium - België - Belgique --- 336.76 <493> --- 347.72 <493> --- 347.73 <493> --- 657.6 <493> --- Investments --- Report writing --- 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 --- 336.76 <493> Beurswezen. Geldmarkt. Valutamarkt. Binnenlandse geldmarkt. Valutamarkt--België --- Beurswezen. Geldmarkt. Valutamarkt. Binnenlandse geldmarkt. Valutamarkt--België --- 347.73 <493> Financieel recht. Commerciele organisatie. Handelsinstellingen--België --- Financieel recht. Commerciele organisatie. Handelsinstellingen--België --- 347.72 <493> Handelsvennootschappen: statuut, aandeelhouder, patrimonium, inbreng, winst en verlies, algemene vergadering, raad van beheer, toezicht. Vennootschaprecht--België --- Handelsvennootschappen: statuut, aandeelhouder, patrimonium, inbreng, winst en verlies, algemene vergadering, raad van beheer, toezicht. Vennootschaprecht--België --- 657.6 <493> Official verification of accounts. Auditing--België --- Official verification of accounts. Auditing--België --- droit des societes --- Vennootschapsrecht. Verenigingsrecht --- Uitgifte van effecten: algemeenheden. Bankconsortiums --- Openbare uitgiften. Plaatsing van effecten --- Accountancy --- Financiële communicatie --- Controleleer --- Beursgang --- Aandelen --- audyt --- iniúchadh --- έλεγχος --- verifica ispettiva --- ревизија --- проверка --- revizija --- auditas --- awditu --- podnikový audit --- tarkastus --- revision --- auditoría --- auditim (menaxhim) --- audits --- auditoria --- ellenőrzés --- Rechnungsprüfung --- revisione --- controllo --- внатрешна контрола --- számvizsgálat --- audit společnosti --- audyt wewnętrzny --- audítorstvo --- надворешна ревизија --- belső ellenőrzés --- iniúchóireacht --- Aandeel --- Management --- Corporations - Auditing - Law and legislation - European Union countries --- Prospectus writing - Law and legislation - European Union countries --- Corporations - European Union countries - Auditing --- Prospectus writing - European Union countries --- Belgique --- instrument financier --- Droit public économique --- Droit commercial --- Personnes morales --- Réviseur d'entreprise --- Marché financier --- Prospectus (bourse) --- Rôle


Book
Sleutels tot ontgrendeling : uitdagingen aan de Vlaamse meerderheid
Authors: --- ---
ISBN: 9789492639004 9789492635006 Year: 2017 Publisher: Deurne Doorbraak

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Abstract

België zit achter slot en grendel. Sommige grendels zijn bekend en berucht: bijzondere meerderheidswetten, alarmbellen, belangenconflicten, art. 195: procedure tot herziening van de Grondwet ... De meest perfide grendel is wel artikel 35 van de Grondwet. Het beruchte artikel waar een deel van de Vlaamse beweging haar hoop op stelt. Wie denkt dat dat artikel ooit zal zorgen voor een confederaal België of voor Vlaamse onafhankelijkheid vergist zich schromelijk.Maar is het zo dat al deze grendels verdere stappen in de ontvoogding van Vlaanderen beletten? Is dit een juridische fataliteit? Hendrik Vuye en Veerle Wouters zoeken sleutels om Vlaanderen voorgoed te ontgrendelen. Daarbij gaan de auteurs geen moeilijke vragen uit de weg. Kunnen we buiten de Grondwet treden? Wat indien het Vlaams Parlement eenzijdig de onafhankelijkheid uitroept?Dit #Grendelboek biedt de sleutels aan om België te ontgrendelen en Vlaanderen te bevrijden. Het is een uitdaging aan de Vlaamse meerderheid

Keywords

binnenlandse politiek --- 323 --- BPB9999 --- Belgique --- Réforme de l'État --- Révision de la constitution --- BPB1705 --- België --- Staatshervorming --- Herziening van de grondwet --- Internal politics --- Flanders --- Communauté flamande --- Vlaamse Gemeenschap --- 312 Grondwetsherziening --- 300 Politieke organisatie. België --- Flamand [Mouvement ] --- Flemish movement --- Mouvement flamand --- Vlaamse Beweging --- Nation-building --- Belgium --- flämische Gemeinschaft --- Komuniteti Flaman --- Komunità Fjamminga --- flaamikeelne kogukond --- flámska komunita --- Comunità fiamminga --- wspólnota flamandzka --- Flāmu kopiena --- Flemish Community --- flamanska zajednica --- comunidade flamenga --- flanderská oblast --- Comunitatea Flamandă --- flamandų bendruomenė --- фламандска общност --- flamländskt språkområde --- flamand közösség --- Comunidad flamenca de Bélgica --- Φλαμανδική Κοινότητα --- flaaminkielinen yhteisö --- фламанска заједница --- фламанска заедница --- Flamska skupnost --- det flamske sprogsamfund --- Belgium flamand közössége --- Flaami kogukond --- revisão da Constituição --- revisión de la Constitución --- revizuirea constituției --- konstitucijos pakeitimas --- промени в конституцията --- põhiseaduse muutmine --- nowelizacja konstytucji --- revision af forfatning --- sprememba ustave --- ревизија на уставот --- constitutional revision --- αναθεώρηση του συντάγματος --- Verfassungsänderung --- zmena ústavy --- ревизија устава --- reviżjoni kostituzzjonali --- herziening van de grondwet --- změna ústavy --- valtiosäännön muuttaminen --- promjena ustava --- alkotmány felülvizsgálata --- författningsändring --- rishikim kushtetues --- revisione della costituzione --- konstitūcijas pārskatīšana --- reforma constitucional --- revizija ustava --- põhiseaduse reform --- Verfassungsreform --- forfatningsreform --- реформа на уставот --- grundlagsreform --- reformë kushtetuese --- constitutional reform --- konstitucionální reforma --- hervorming van de grondwet --- alkotmánymódosítás --- συνταγματική μεταρρύθμιση --- reformă constituțională --- alkotmányreform --- уставна реформа --- réforme constitutionnelle --- ústavná reforma --- konstitucijos reforma --- riforma costituzionale --- konstitucionāla reforma --- измена и дополнување на уставот --- valtiosääntöuudistus --- Bélgica --- Belgija --- Belgien --- Belgie --- Belgicko --- Beļģija --- Белгија --- Belgio --- Белгия --- Belgia --- il-Belġju --- An Bheilg --- Βέλγιο --- Belgjika --- Belgia Kuningriik --- Beļģijas Karaliste --- Royaume de Belgique --- Belgian kuningaskunta --- Belgické kráľovstvo --- Koninkrijk België --- Belgijos Karalystė --- das Königreich Belgien --- Βασίλειο του Βελγίου --- Kingdom of Belgium --- Кралство Белгија --- Краљевина Белгија --- Belgické království --- Reino de Bélgica --- ir-Renju tal-Belġju --- Regatul Belgiei --- Kongeriget Belgien --- Кралство Белгия --- Mbretëria e Belgjikës --- Belga Királyság --- Królestwo Belgii --- Konungariket Belgien --- Reino da Bélgica --- Kraljevina Belgija --- Regno del Belgio --- An Pobal Pléimeannach --- athbhreithniú ar an mbunreacht --- Communauté flamande --- Révision de la constitution


Book
IFRS et la crise financière = IFRS en de financiële crisis
Authors: --- --- ---
ISSN: 22944559 ISBN: 9789046603376 9046603377 Year: 2010 Volume: 2010/1 Publisher: Brussel Informatiecentrum voor het Bedrijfsrevisoraat = Centre d'Information du Revisorat d'Entreprises

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Abstract

Stelt de financiële crisis het huidige financiële verslaggevingsmodel opnieuw aan de orde? Is de vermeende rol van de standaarden voor jaarrekeningen geen welkome uitvlucht om de aandacht af te leiden van meer essentiële kwesties zoals op het vlak van deugdelijk bestuur? Moet de interactie tussen de crisis en de waarderingen tegen reële waarde op dezelfde ijze worden geanalyseerd in de financiële en niet-financiêle sector? Deze uitgave in de ICCI-reeks maakt de balans op van deze problematiek. (Bron: covertekst)

Keywords

International business enterprises --- Accounting --- Financial statements --- Fair value --- Corporations --- Financial instruments --- Derivative securities --- Hedging (Finance) --- Financial crises --- Valuation --- Standards --- Global Financial Crisis, 2008-2009. --- Standards. --- Business cycles --- IFRS (International Financial Reporting Standards) --- Financial law --- IAS (International Accounting Standards) --- accountancy --- Accountancy --- Depressions --- boekhouding --- IFRS --- departement Handelswetenschappen en Bedrijfskunde 11 --- 657.1 --- 657.6 --- Audit --- BPB1003 --- Comptabilité --- Crise financière --- 338.12 --- 347.73 --- 657 --- audit --- crise financiere --- 333.613 --- 333.663 --- 657.5 --- AA / International- internationaal --- U27 - Droit comptable - Boekhoudrecht --- IFRS International Financial Reporting Standards --- boekhouden (accountancy) --- Boekhoudkundige normen --- 336 --- Financiële crisis --- Geconsolideerde jaarrekening --- E100107.jpg --- Jaarrekeningen --- 657.6 Official verification of accounts. Auditing --- Official verification of accounts. Auditing --- 657.1 Bookkeeping methods, systems, techniques --- Bookkeeping methods, systems, techniques --- Boekhouding --- Conjunctuur --- Financieel recht --- Bedrijfsboekhouding --- financiele crisis --- Activiteiten van de nationale en internationale markten. Beursnoteringen van aandelen en obligaties. --- rating van bedrijven. --- Methoden en stelsels van boekhouding. --- Accountantscontrole. Administratiekantoren. Interne audit. Financiële ratios en analyse. --- boekhoudmethoden, - systemen, -technieken --- International Financial Reporting Standards --- Economische crisis --- Kredietsector --- Wetgeving --- Activiteiten van de nationale en internationale markten. Beursnoteringen van aandelen en obligaties --- rating van bedrijven --- Methoden en stelsels van boekhouding --- Accountantscontrole. Administratiekantoren. Interne audit. Financiële ratios en analyse --- účtovníctvo --- kontabilità --- λογιστική --- grāmatvedība --- számvitel --- raamatupidamine --- kontabilitet --- contabilità --- contabilitate --- računovodstvo --- regnskabsvæsen --- kirjanpito --- accounting --- Buchführung --- účetnictví --- apskaita --- счетоводство --- рачуноводство --- contabilidade --- rachunkowość --- cuntasaíocht --- сметководство --- bokföring --- contabilidad --- Buchhaltung --- Rechnungsführung --- Rechnungswesen --- comptabilité analytique --- könyvvezetés --- аналитичко конто --- аналитичка картица --- vzájemné zúčtování --- raamatupidamise arvestus --- водење деловни книги --- Betriebsbuchhaltung --- kalkulatorische Buchhaltung --- analytische boekhouding --- contabilidade analítica --- составување финансиски извештаи --- piano dei conti --- книговодство --- könyvvitel --- účetní evidence --- kostnadsbokföring --- методско и аналитичко работење --- raamatupidamisarvestus --- audyt --- iniúchadh --- έλεγχος --- verifica ispettiva --- ревизија --- проверка --- revizija --- auditas --- awditu --- podnikový audit --- tarkastus --- revision --- auditoría --- auditim (menaxhim) --- audits --- auditoria --- ellenőrzés --- Rechnungsprüfung --- revisione --- controllo --- внатрешна контрола --- számvizsgálat --- audit společnosti --- audyt wewnętrzny --- audítorstvo --- надворешна ревизија --- belső ellenőrzés --- iniúchóireacht --- International business enterprises - Valuation - Standards --- Accounting - Standards --- Financial statements - Standards --- Fair value - Accounting --- Corporations - Accounting --- Financial instruments - Accounting - Standards --- Derivative securities - Accounting --- Hedging (Finance) - Accounting --- Belgique --- Comptabilité --- norme comptable --- crise financière --- Droit public économique --- Droit commercial --- Information financière --- Contrôle de gestion --- États financiers consolidés --- Normes comptables internationales --- Droit


Book
Toepassing van de internationale auditstandaarden ISA en ISSAI in de publieke sector = Application des normes internationales d'audit ISA et ISSAI dans le secteur public
Authors: --- --- ---
ISSN: 22944559 ISBN: 9789046607893 9046607895 Year: 2015 Volume: 2015/3 2015/3 Publisher: Brussel ICCI

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Abstract

De hoofddoelstelling van deze studie is te onderzoeken of er een verband bestaat tussen de audithonoraria en de auditkwaliteit op de Belgische auditmarkt. De studie wordt opgevat in twee delen.In het eerste deel wordt via een literatuurstudie vooreerst auditkwaliteit gedefinieerd en worden de meest gebruikte maatstaven voor auditkwaliteit, met name resultaatmanagement en de auditverklaring, bepaald.Vervolgens worden de empirische studies die (internationaal) het verband behandelen tussen audithonoraria (zowel in absolute als abnormale termen) en auditkwaliteit besproken.Uiteindelijk wordt voor de Belgische auditmarkt over de periode 2008-2010 de evolutie van de prijszetting bestudeerd en nagegaan via een audit fee-model in welke mate er sprake is van abnormale audithonoraria of onder- en overprijzing.In het tweede deel wordt nagegaan of er daadwerkelijk een verband bestaat tussen de audithonoraria en de auditkwaliteit op de Belgische auditmarkt. De resultaten bieden voorzichtig te interpreteren empirisch bewijs dat er, ceteris paribus, een verband bestaat tussen het niveau van de audithonoraria en de auditkwaliteit.Bron : http://www.maklu.be

Keywords

Normes comptables internationales --- Secteurs public et parapublic --- Vérification comptable --- Audit --- interne audit --- accountancy --- bedrijfsrevisoren --- Commercial law. Economic law (general) --- Auditing --- Government business enterprises --- Vérification comptable --- Entreprises publiques --- Standards --- Law and legislation --- Normes --- Droit --- Auditors' reports --- Belgium --- Handbooks, manuals, etc. --- Public administration --- Management --- Accounting --- Accountancy ; België --- 361.5 --- bedrijfsrevisoraat --- controleleer --- 657 --- Accountancy --- Bedrijfsrevisoren --- audits --- bedrijfsrevisor --- Entreprise publique --- BPB1511 --- audit --- openbare sector --- internationale ambtenaren --- #SBIB:35H224 --- 347.7 --- 657.6 --- U27 - Droit comptable - Boekhoudrecht --- Audit Accountantscontrole --- Finances publiques Overheidsfinanciën --- Budget Begroting --- Gestion publique Overheidsbeheer --- Overheidsbedrijf --- secteur public --- fonctionnaires internationaux --- Financieel management bij de overheid: audit --- Handelsrecht. Economisch recht (alg.) --- PXL-Business 2016 --- bedrijfsmanagement --- social profit --- Normes comptables internationales. --- Vérification comptable. --- public sector --- sector public --- Öffentlicher Sektor --- offentlig virksomhed --- julkinen yritys --- veřejné vlastnictví --- empresa pública --- offentligt företag --- јавно предузеће --- javni sektor --- settur pubbliku --- δημόσια επιχείρηση --- viešojo sektoriaus įmonė --- avalik sektor --- verejný sektor --- impresa pubblica --- sektor publik --- przedsiębiorstwo państwowe --- обществен сектор --- közvállalkozás --- javno podjetje --- јавен сектор --- sabiedriskais sektors --- overheidsbedrijf --- shoqëri publike --- valitsussektor --- valstybinis sektorius --- julkinen yhtiö --- empresa nacionalizada --- veřejná korporace --- državni sektor --- empresa estatal --- öffentliches Unternehmen --- állami szektor --- overheidssector --- publiska akciju sabiedrība --- nationalised industry --- státní podnik --- offentlig sektor --- општествен сектор --- nacionalizuota pramonė --- valstybės įmonė --- sector público --- avalik-õiguslik äriühing --- empresa do Estado --- znárodněný průmysl --- nationaliserat företag --- sektor shtetëror --- public corporation --- industri e shtetëzuar --- állami vállalat --- entreprise nationalisée --- öffentlicher Wirtschaftsbetrieb --- viešoji korporacija --- public undertaking --- impresa nazionalizzata --- avalik ettevõtja --- veřejná společnost --- impresa a capitale pubblico --- verejná korporácia --- public enterprise --- ente público --- azienda a partecipazione statale --- κρατική επιχείρηση --- State undertaking --- државен сектор --- valtion yritys --- verejný podnik --- viešasis sektorius --- riigistatud tööstus --- znárodnený priemysel --- javno poduzeće --- statligt företag --- staatsbedrijf --- Staatsbetrieb --- εθνικοποιημένη επιχείρηση --- industrie naționalizată --- statsejet virksomhed --- sipërmarrje shtetërore --- întreprindere de stat --- entreprise de l'État --- genationaliseerde onderneming --- azienda di Stato --- podnik vo verejnom vlastníctve --- közszektor --- јавно претпријатие --- valsts uzņēmums --- viešoji įmonė --- state sector --- δημόσιος τομέας --- sipërmarrje publike --- nationaliseret industri --- štátny podnik --- národní podnik --- riigi osalusega äriühing --- statlig verksamhet --- државно претпријатие --- setor público --- kommunal virksomhed --- állami tulajdonban lévő vállalkozás --- nacionalizēta rūpniecība --- verstaatlichtes Unternehmen --- settore pubblico --- sector de stat --- audyt --- iniúchadh --- έλεγχος --- verifica ispettiva --- ревизија --- проверка --- revizija --- auditas --- awditu --- podnikový audit --- tarkastus --- revision --- auditoría --- auditim (menaxhim) --- auditoria --- ellenőrzés --- Rechnungsprüfung --- revisione --- controllo --- внатрешна контрола --- számvizsgálat --- audit společnosti --- audyt wewnętrzny --- audítorstvo --- надворешна ревизија --- belső ellenőrzés --- iniúchóireacht --- Bedrijfsrevisor --- earnáil phoiblí --- Belgique --- Vérification comptable.


Periodical
Tax audit & accountancy. : tweemaandelijks tijdschrift van het IAB, het IBR en het BIBF.
Authors: --- ---
ISSN: 17828007 Year: 2006 Publisher: Brugge Die Keure

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Abstract

Keywords

Audit --- Company law. Associations --- auditing --- bedrijfsrevisoren --- Belgium --- Périodiques --- Tijdschriften --- 336.2 <493> --- 05 --- Closed periodicals --- Comptabilité publique --- Fiscalité --- 657 --- 657.6 --- accountancy --- belastingen --- bedrijfsbeheer --- accountancy-fiscaliteit --- fiscaliteit --- 336.2 --- 657.631 --- Accountancy --- Fiscaliteit --- Vennootschapsrecht: België --- 336.2 <493> Belastingen. Belastingswezen. Openbare financien. Belastingspolitiek. Belastingstheorie. Belastingsharmonisatie. Fiskale politiek. Belastingsleer. Belastingsdruk. Belastingstechniek. Belastingsstelsel.Belastingstarief--België --- 336.2 <493> Belastingsakkoorden. Belastingswezen--België --- Belastingen. Belastingswezen. Openbare financien. Belastingspolitiek. Belastingstheorie. Belastingsharmonisatie. Fiskale politiek. Belastingsleer. Belastingsdruk. Belastingstechniek. Belastingsstelsel.Belastingstarief--België --- Belastingsakkoorden. Belastingswezen--België --- periodieken - tijdschriften --- Overheidsboekhouding --- Auditing --- boekhouden (accountancy) --- Periodicals --- davčni sistem --- fiscalidade --- skattesystem --- adórendszer --- porezni sustav --- φορολογία --- skatteforhold --- verojärjestelmä --- nodokļu sistēma --- данъчна система --- maksusüsteem --- sistem tatimor --- cáinchóras --- fiscalidad --- fiscalità --- fiscalitate --- system podatkowy --- порески систем --- Steuerwesen --- daňový systém --- tax system --- даночен систем --- daňová sústava --- mokesčių sistema --- sistema ta' tassazzjoni --- regime fiscale --- verotus --- maksustamine --- beskattning --- taxatie --- onere fiscale --- tassazione --- skatteuttag --- фискален режим --- фискална давачка --- Steuerlast --- système fiscal --- taxation --- tassazzjoni --- dichiarazione fiscale --- tributação --- фискален систем --- adóztatás --- regime fiscal --- régimen fiscal --- régimen tributario --- φορολόγηση --- imposizione --- adószabályozás --- apmokestinimas --- φορολογικά βάρη --- sistema tributario --- фискален третман --- daňová soustava --- Besteuerung --- imposición --- adóteher --- tributación --- belastingheffing --- Steuerbelastung --- trattamento fiscale --- charge fiscale --- zdanění --- fiscaal systeem --- oporezivanje --- imposition --- fiscale last --- skattetryck --- fiscaal regime --- prelievo fiscale --- skattebörda --- Steuerregelung --- pressione fiscale --- skattebyrde --- skattebehandling --- cánachas --- steuerliche Behandlung --- sistema fiscal --- fiskální soustava --- régime fiscal --- drenaggio fiscale --- taxering --- imposição fiscal --- sistema fiscale --- φορολογικό σύστημα --- skatter og afgifter --- carga fiscal --- skatteordning --- beskatning --- kontabiliteti publik --- cuntasaíocht phoiblí --- contabilidad pública --- offentligt regnskabsvæsen --- сметководство на јавен сектор --- účetnictví veřejných institucí --- δημόσιο λογιστικό --- јавно рачуноводство --- állami számvitel --- contabilidade pública --- kontabilità pubblika --- viešojo sektoriaus apskaita --- rachunkowość publiczna --- avaliku sektori raamatupidamine --- julkisten palveluiden tilinpito --- računovodstvo javnih službi --- offentligt räkenskapsväsen --- публично счетоводство --- javno računovodstvo --- overheidsboekhouding --- contabilità pubblica --- valsts budžeta pārskats --- contabilitate bugetară --- účtovníctvo v štátnej službe --- public accounting --- öffentliches Rechnungswesen --- ревизија на државни органи --- финансиска инспекција во јавниот сектор --- viešoji apskaita --- сертифицирање сметководители во јавниот сектор --- сметководствени стандарди за јавниот сектор --- účetnictví veřejných služeb --- contabilità dello Stato --- účetnictví veřejného sektoru --- државна ревизија --- valstybinio sektoriaus finansų apskaita --- public service accounting --- contabilitatea instituțiilor publice --- буџетско сметководство --- veřejné účetnictví --- kontabiliteti i shërbimit publik --- avaliku teenistuse raamatupidamine --- Fiscalité --- Comptabilité publique

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