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Seating together : arquitectura de auditorios en el siglo XXI = architecture of auditoriums in the 21st Century
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ISBN: 9788461359103 8461359100 Year: 2009 Publisher: Barcelona, Spain Figueras International Seating


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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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Abstract

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
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

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