Comptabilité et Audit
FNEGE MEDIASLe média de la recherche et l'enseignement en management
| Publishes | Monthly | Episodes | 42 | Founded | 3 years ago |
|---|---|---|---|---|---|
| Language |  French | Number of Listeners | Categories | EducationBusiness |
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Corporate social responsibility (CSR) is part of the larger debate on whether firms engage in CSR to promote social interests or strictly to achieve legitimacy and thus are implicitly involved in some form of greenwashing. This paper investigates the... more
Christophe Fonteneau présente son métier d’expert-comptable, vérificateur de durabilité et commissaire aux comptes : un rôle de copilote au cœur de la vie économique. Il aide les dirigeants à donner du sens aux chiffres pour décider, que ce soit pour... more
Cette thèse analyse les dispositifs d’évaluation mis en œuvre à l’occasion d’un appel d’offres pour sélectionner des consultants dans le secteur public, en révélant leurs dimensions éthiques. Nous adoptons une approche interprétative et une méthodolo... more
L’amortissement est une notion comptable essentielle permettant de répartir progressivement le coût d'une immobilisation sur sa durée d’utilisation. Il traduit la perte de valeur d’un actif liée à son usure physique, son obsolescence technique ou l'é... more
La problématique contemporaine du contrôle interne est celle de la qualité de son management. Certaines organisations souffrent d’un sous contrôle interne, qui ne permet pas de maîtriser les risques. D’autres, notamment dans le secteur public, d’un s... more
Offsetting means offsetting assets and liabilities and only reporting the net values in the financial statements. Whether offsetting should be allowed remains the largest difference between US and international accounting standards. Banning offsettin... more
La mise en équivalence est habituellement présentée comme l’une des trois méthodes de consolidation avec l’intégration globale et l’intégration proportionnelle. Néanmoins, à proprement parler, c’est davantage une méthode de réévaluation des titres de... more
La consolidation correspond au fait de réaliser des comptes pour un groupe de sociétés. Un groupe est un ensemble de sociétés juridiquement et/ou économiquement liées.
La représentation des groupes comme entité comptable, c’est-à-dire comme un tout ... more
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