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Assistance sociale --- Maatschappelijk werk --- Périodiques --- Sociale zekerheid --- Sécurité sociale --- Tijdschriften --- 351.83/.84 <493> --- #BA00190 --- Closed periodicals --- Annuaire --- #RBIB:TSCAT.LEENA --- 351.83 <493> --- 368.4.04 --- droit social --- belgique --- BE / Belgium - België - Belgique --- 348.5 --- 336.201 --- 349.1 --- 347.754 --- Sociaal recht--België --- Jaarboek --- sociale zekerheid, wetgeving --- sociaal recht --- belgie --- Belastingsrecht. --- Fiscaal regime: structuur en evolutie. Fiscale hervorming. --- Sociale wetgeving. --- Verhuur van diensten. Ondernemingscontract. Arbeidscontract. Dienstcontract. Collectieve arbeidsovereenkomsten. --- Yearbooks --- 351.83/.84 <493> Sociaal recht--België --- 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 --- Belastingsrecht --- Fiscaal regime: structuur en evolutie. Fiscale hervorming --- Sociale wetgeving --- Verhuur van diensten. Ondernemingscontract. Arbeidscontract. Dienstcontract. Collectieve arbeidsovereenkomsten --- Monograph --- informatique --- informatica --- bliainiris

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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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Het Btw-praktijkboek biedt een houvast om theorie en praktijk aan elkaar te toetsen. Naast een diepgaande toelichting bij de belangrijkste aspecten van de Belgische btw-wetgeving, reikt dit boek oplossingen aan voor de meest voorkomende btw-problemen. Het eindresultaat is een naslagwerk vol nuttige praktijktips, met ondermeer referenties naar circulaires, beslissingen, voorafgaande beslissingen, mondelinge en schriftelijke parlementaire vragen, rechtspraak.

Belastingen --- Droit fiscal --- Fiscaal recht --- Impôts --- Périodiques --- Tijdschriften --- Closed periodicals --- Annuaire --- TVA --- Belgique --- 351.713*22 <493> --- 351.713 --- 058 <493> --- #TS:KOMA --- btw --- naslagwerken --- indirecte belastingen --- fiscaal recht --- europees gemeenschapsrecht --- belgie --- BE / Belgium - België - Belgique --- 336.225 --- 348.5 --- 336.271.14 --- BTW --- Jaarboek --- België --- Btw--België --- Fiscaal recht. Belastingsrecht. Overheidsfinancien. Belastingswezen--z.o.{336.2} --- Jaarboeken. Adresboeken----België --- tva --- ouvrages de reference --- impots indirects --- droit fiscal --- droit communautaire europeen --- belgique --- Omzetbelasting, belasting over de toegevoegde waarde. --- Belastingsrecht. --- Yearbooks --- 058 <493> Jaarboeken. Adresboeken----België --- 351.713 Fiscaal recht. Belastingsrecht. Overheidsfinancien. Belastingswezen--z.o.{336.2} --- 351.713*22 <493> Btw--België --- Omzetbelasting, belasting over de toegevoegde waarde --- Belastingsrecht --- Tax law --- BTW (Belasting over de Toegevoegde Waarde) --- Belgium --- elektronische handel --- intra-EU-handel --- jaarboek --- Europa --- nodokļu likums --- dritt tat-taxxa --- direito fiscal --- vero-oikeus --- diritto tributario --- prawo podatkowe --- davčno pravo --- данъчно право --- porezno pravo --- skatterätt --- tax law --- maksuõigus --- Steuerrecht --- e drejta fiskale --- drept fiscal --- φορολογικό δίκαιο --- mokesčių teisė --- Derecho fiscal --- daňové právo --- даночно право --- adójog --- dlí cánach --- skatteret --- пореско право --- maksualased õigusaktid --- fiscale voorschriften --- adótörvény --- даночни прописи --- legislație fiscală --- normativa fiscale --- Derecho tributario --- tax legislation --- mokesčių įstatymai --- législation fiscale --- regulamentação fiscal --- φορολογική νομοθεσία --- mokesčių reguliavimas --- daňová legislativa --- daňové předpisy --- daňová legislatíva --- legislação fiscal --- legislazione fiscale --- daňový zákon --- skattebestämmelser --- rregullore tatimore --- verosääntely --- adójogi előírások --- даночно законодавство --- Steuergesetzgebung --- skattelovgivning --- tiesību akti nodokļu jomā --- adójogszabályok --- regolamentazione fiscale --- legjislacion tatimor --- maksumäärus --- réglementation fiscale --- verolainsäädäntö --- skattelagstiftning --- porezno zakonodavstvo --- nodokļu likumdošana --- steuerrechtliche Bestimmung --- porezni propisi --- skattebestemmelser --- φορολογικές ρυθμίσεις --- normativa fiscal --- reglamentación fiscal --- фискални прописи --- daňové predpisy --- legislación fiscal --- fiscale wetgeving --- tax regulation --- 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 --- CBL --- taxxa fuq il-valur miżjud --- ДДВ --- MwSt. --- PVM --- ALV --- DPH --- moms --- ДДС --- PDV --- hozzáadottérték-adó --- käibemaks --- VAT --- daň z přidané hodnoty --- TVSH --- DDV --- ПДВ --- IVA --- ΦΠΑ --- PVN --- Umsatzsteuer --- impuesto sobre el volumen de negocios --- daň z pridanej hodnoty --- pievienotās vērtības nodoklis --- belasting op de toegevoegde waarde --- alv. --- tatim mbi vlerën e shtuar --- omsætningsafgift --- omzetbelasting --- imposto sobre o valor acrescentado --- apyvartos mokestis --- taxă pe valoarea adăugată --- данък върху добавената стойност --- turnover tax --- héa --- taxe sur le chiffre d'affaires --- apgrozījuma nodoklis --- obratová daň --- Φόρος Κύκλου Εργασιών --- Cáin Bhreisluacha --- tatim mbi xhiron --- kumuleeruv käibemaks --- Mehrwertsteuer --- lisandväärtusmaks --- liikevaihtovero --- данок на додадена вредност --- davek na dodano vrednost --- daň z obratu --- porez na dodanu vrijednost --- mervärdesskatt --- merværdiafgift --- taxe sur la valeur ajoutée --- pridėtinės vertės mokestis --- порез на додату вредност --- imposta sulla cifra d'affari --- arvonlisävero --- value added tax --- áfa --- általános forgalmi adó --- impuesto sobre el valor añadido --- impuesto sobre el tráfico de empresas --- φόρος προστιθέμενης αξίας --- imposta sul valore aggiunto --- omsättningsskatt --- podatek od wartości dodanej --- Jahrbuch --- metknygė --- bliainiris --- annuario --- årbog --- vjetar --- rocznik --- évkönyv --- επετηρίδα --- yearbook --- annuaire --- gadagrāmata --- letopis --- årsbok --- godišnjak --- годишњак --- anuario --- annwarju --- годишник --- anuar --- ročenka --- vuosikirja --- 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 --- intercambios intra-UE --- трговина унутар Заједнице --- liidusesisene kaubandus --- Intra-EU-Handel --- ES vidaus prekyba --- comércio intra-UE --- trgovina znotraj EU --- ES iekšējā tirdzniecība --- trgovina unutar EU-a --- scambi intra UE --- samhandel inden for EU --- obchod v rámci EÚ --- търговия в рамките на ЕС --- EU:n sisäinen kauppa --- comerț în interiorul UE --- tregti brendapërbrenda BE-së --- trádáil laistigh den Aontas Eorpach --- échange intra-UE --- kummerċ ġewwa l-UE --- Unión belüli kereskedelem --- handel inom EU --- obchod v rámci EU --- συναλλαγές εντός της Ένωσης --- handel wewnętrzny UE --- трговија во рамките на ЕУ --- intra-EU trade --- ενδοκοινοτικές συναλλαγές --- Euroopa Liidu sisene kaubandus --- handel wewnętrzny WE --- troca intra-UE --- vnútorný obchod EÚ --- ELi sisene kabandus --- intracommunautair handelsverkeer --- EF's indenrigshandel --- intracommunautaire handel --- EG:s inre handel --- trgovina znotraj Skupnosti --- commerce intra-UE --- inre handel (EU) --- Közösségen belüli kereskedelem --- handel inom gemenskapen --- obchod vo vnútri EÚ --- comercio intracomunitario --- commerce intracommunautaire --- comerț intracomunitar --- scambio intracomunitario --- Euroopan unionin sisäinen kauppa --- comércio intracomunitário --- Единствен пазар на Европската Унија --- obchod v rámci Spoločenstva --- ενδοκοινοτικό εμπόριο --- εμπόριο εντός της Ένωσης --- intra-Community trade --- vnitřní obchod EU --- comercio intra-UE --- Kopienas iekšējā tirdzniecība --- EU's indenrigshandel --- commercio intracomunitario --- obchod uvnitř Společenství --- trgovina unutar Zajednice --- внатрешен пазар на Европската Унија --- трговија во Европската Унија --- търговия в Общността --- EU-n belüli kereskedelem --- unionin sisäinen kauppa --- внатрешна трговија во Европската Унија --- ühendusesisene kaubandus --- obchod uvnitř EU --- innergemeinschaftlicher Handel --- заеднички пазар на Европската Унија --- handel inden for Fællesskabet --- intercambio intracomunitario --- échange intracommunautaire --- yhteisön sisäinen kauppa --- Bendrijos vidaus prekyba --- обмен в рамките на ЕС --- trgovina unutar Europske unije --- scambi all'interno dell'UE --- Eiropas Savienības iekšējā tirdzniecība --- samhandel inden for Fællesskabet --- commercio intra UE --- commerce électronique --- comerț electronic --- elektronsko poslovanje --- elektronikus kereskedelem --- elektronkaubandus --- comércio eletrónico --- sähköinen kaupankäynti --- Elektronischer Handel --- comercio electrónico --- ríomhthráchtáil --- elektroniskā tirdzniecība --- електронна търговия --- handel elektroniczny --- elektronisk handel --- elektronička trgovina --- tregti elektronike --- kummerċ elettroniku --- електронска трговија --- elektroninė prekyba --- електронска трговина --- commercio elettronico --- electronic commerce --- elektronický obchod --- ηλεκτρονικό εμπόριο --- comércio na Internet --- handel via internet --- tregti online --- kibernetinė prekyba --- commercio on line --- e-kaubandus --- iepirkšanās internetā --- internetové obchodování --- kaupankäynti Internetissä --- τηλεεμπόριο --- commercio su Internet --- internetska trgovina --- virtualna trgovina --- e-kauppa --- tregti nëpërmjet Internetit --- virtuel handel --- virtuální obchod --- cibercomércio --- e-kereskedelem --- Online-Geschäfte --- E-Commerce --- comércio virtual --- Electronic Commerce --- r-thráchtáil --- е-трговија --- virtuaalikauppa --- virtuaalkaubandus --- elektronické obchodování --- comércio electrónico --- küberkaubandus --- virtual commerce --- online trgovina --- internetes kereskedelem --- internetinė prekyba --- cyberhandel --- e-commercio --- Interneti-kaubandus --- virtualioji prekyba --- comercio virtual --- e-comerț --- virtuell handel --- commerce virtuel --- internetový obchod --- virtuális kereskedelem --- handel via Internet --- e-comercio --- online commerce --- e. prekyba --- on-linehandel --- online-kaupankäynti --- comércio em linha --- virtuele handel --- e-trgovina --- εμπόριο on-line --- on line obchodování --- on-line handel --- cibercomercio --- commercio virtuale --- e-obchodování --- comerț prin internet --- e-handel --- κυβερνοεμπόριο --- tregti virtuale --- cybercommercio --- cybercommerce --- tregti kibernetike --- e-commerce --- onlinehandel --- Internet commerce --- E-Business --- comercio en Internet --- tirdzniecība internetā --- commerce sur Internet --- prekyba elektroniniu ryšiu --- интернетска трговија --- comercio en línea --- kyberkauppa --- virtuālā tirdzniecība --- tirdzniecība tiešsaistē --- εμπόριο μέσω Internet --- elektronischer Geschäftsverkehr --- comerț on line --- commerce en ligne --- e-obchod --- Value-added tax --- Taxe à la valeur ajoutée --- België --- Eiropa --- An Eoraip --- Europe --- Ευρώπη --- Ewropa --- Euroopa --- Eurooppa --- Европа --- Európa --- Evropa --- țări europene --- Europese landen --- země Evropy --- Euroopa riigid --- evropské státy --- países europeus --- evropské země --- европски земји --- European countries --- europæiske lande --- ευρωπαϊκές χώρες --- país europeo --- Euroopan maat --- paesi europei --- nazioni europee --- európske krajiny --- país de Europa --- európai országok --- Europos šalys --- pays européens --- státy Evropy --- Europese staten --- vende europiane --- europäische Länder --- europeiska länder