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écart d'acquisition

excess cost

distribution commerciale - iate.europa.eu

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Aid-tying and the real value of foreign assistance: the case of the sudanThis paper assesses the excess cost which results from aid-tying in some development projects in the Sudan....

général - core.ac.uk - PDF: www.pide.org.pk

Excess direct hospital cost of treating adult patients with ventilator associated respiratory infection (vari) in vietnam...Vietnam.MethodsA costing model was constructed to evaluate the excess cost of diagnostics and treatment of VARI in Vietnam....

PDF: figshare.com

Excess direct hospital cost of treating adult patients with ventilator associated respiratory infection (vari) in vietnam.... METHODS:A costing model was constructed to evaluate the excess cost of diagnostics and treatment of VARI in Vietnam....

PDF: doaj.org

Asia and pacific department and fiscal affairs department health spending in japan: macro-fiscal implications and reform options... We find two-thirds of the spending increase over 1990–2011 resulted from ageing, and the rest from excess cost growth....

PDF: www.imf.org

Transfer prices and the excess cost of canadian oil imports: new evidence on bertrand versus rugman.... The data cover the period 1974-84 and allow the authors to analyze the allegation of excess cost paid by Canadians for crude oil imports....

PDF: links.jstor.org

écart d'acquisition

goodwill

distribution commerciale / gestion comptable - iate.europa.eu

Ce chapitre prévoit une méthode simplifiée pour évaluer le montant d'une perte de valeur d'un écart d'acquisition.

This section incorporates a simplified method of measuring the amount of a goodwill impairment loss.

général - CCMatrix (Wikipedia + CommonCrawl)

Les modalités d'acquisition de SEA devraient permettre de dégager un profit (écart d'acquisition négatif) qui sera porté au compte de résultat du premier semestre conformément à la norme IFRS 3.

The modalities of acquisition of SEA should lead to a profit (negative goodwill) that will be included in the first half-year income statement in accordance with IFRS 3.

général - CCMatrix (Wikipedia + CommonCrawl)

Trouver un écart d'acquisition à proximité et en contact avec eux pour découvrir se ils ont des voitures disponibles gratuitement.

Find a nearby Goodwill and contact them to find out if they have any automobiles that are free available.

général - CCMatrix (Wikipedia + CommonCrawl)

Vous acceptez que tout écart d'acquisition des Marques de Société résultant de votre utilisation du Service profitera à SharpSpring, et vous acceptez de céder, et céder par la présente, tout l'écart d'acquisition à SharpSpring.

You agree that any goodwill in the Company Marks generated as a result of your use of the Service will inure to the benefit of SharpSpring, and you agree to assign, and hereby do assign, all such goodwill to SharpSpring.

général - CCMatrix (Wikipedia + CommonCrawl)

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『学習院大学　経済論集』第48 巻　第1号（2011年4月） a brief history of accounting for goodwill in japan and france: war, tax and accounting practice... (2008) on accounting for goodwill in Western countries, this paper seeks to provide more details about goodwill history in Japan and France....

libre circulation des capitaux / gestion comptable - core.ac.uk - PDF: glim-re.glim.gakushuin.ac.jp

Goodwill accounting and performance measurementPurpose – The purpose of this paper is to outline the link between value creation, performance measurement and goodwill accounting according to the International Financial Reporting Standards (IFRS) and United States Generally Accepted Accounting Principles (US-GAAP)....

PDF: www.emeraldinsight.com

Information restrictions of the russian concept of goodwill accounting and the vector of its developmentThis article considers the information restrictions preventing users of financial reporting from getting reliable information about such a special resource of a company as goodwill....

PDF: doaj.org

Amortisation versus impairment of goodwill and accounting qualityAmortisation Versus Impairment of Goodwill and Accounting QualityAbstract: In this paper there has been made a comparison between the amortisation and the impairment methods for accounting for goodwill, with regards...

PDF: core.ac.uk

Changes in value of investment opportunity set and goodwill impairmentThe adoption of International Financial Reporting Standards (IFRSs) results in many changes in goodwill impairment accounting regime in IAS 36....

PDF: aut.researchgateway.ac.nz

écart d'acquisition

purchased goodwill

distribution commerciale - iate.europa.eu

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Is older goodwill value relevant?...has generally found that goodwill reported in firms' financial reports is relevant to equity valuation, no known studies have directly examined whether the value-relevance of purchased goodwill holds as it ages....

général - core.ac.uk - PDF: hdl.handle.net

Goodwill, excess returns, and determinants of value creation and overpaymentIn this article we have investigated whether the determinants of excess returns (especially of target excess returns) are valid for purchased goodwill as well....

PDF: www.uu.nl

Market value, book value and goodwill.... Based on the modified balance sheet identity, the equity valuation modelparameterises purchased goodwill and other assets separately, and a moremeaningful interpretation is given of the intercept term than in previous studies relatingto purchased goodwill.The...

PDF: e.bangor.ac.uk

Accounting for goodwill : a critical evaluationThe principal goal of this research study was to critically evaluate thecurrent accounting treatment of purchased goodwill in terms of a theoretical framework established, including an evaluation of the true nature of goodwill....

PDF: core.ac.uk

Accounting for goodwill under frs136 : case of malaysian plantation companiesThe introduction of FRS (financial reporting standards) 136 to Malaysian PLC’s (public limited company) in 2006 indirectly formalized accounting for purchased goodwill for the first time....

PDF: psasir.upm.edu.my

Synonymes et termes associés français

fonds de commerce

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fonds commerciaux

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survaleur

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achalandage

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clientèle

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fonds de commerce acquis à titre onéreux

[...]

notoriété

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goodwill

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image de marque

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renommée

•

fonds commercial

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écart

•

Écart

•

garde

•

écart effectif

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spread

•

intervalle

•

dégagement

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différence

•

espace libre

•

marge

•

jeu de fonctionnement

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débattement

•

jeu

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écartement

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jeu d'assemblage

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déviation

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déplacement

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distance entre deux véhicules successifs

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différentiel

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écart de commune

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créneau de temps

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divergence

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stratégie d'écart

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écart réel

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latitude

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coin salarial

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distance entre trains

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opération mixte

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"spread"

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contradiction

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Exemples français - anglais

écart

deviation

technologie et réglementation technique / industrie mécanique / analyse économique / sciences / électronique et électrotechnique / informatique et traitement des données / industries charbonnière et minière / défense / questions sociales / santé - iate.europa.eu

margin

finances - iate.europa.eu

spread

finances / libre circulation des capitaux - iate.europa.eu

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