Dictionnaire français - anglais

finances - iate.europa.eu
Les tribulations du patrimoine urbain en inde : la conservation se heurte à la diversité des intérêts en présence... A l'heure où les monuments religieux deviennent les otages des luttes entre communautés antagonistes, les élites intellectuelles locales rencontrent les organismes internationaux pour tenter de limiter la disparition des vestiges d'une mémoire plurielle et pour rénover, comme à Bombay, le patrimoine social de l'habitat populaire.Las...
Taxes and ownership structure: corporations, partnerships and royalty trusts... At the same time, depreciation and interest tax shields are taken at the corporate tax rate for corporate assets and at investors' tax rates for partnership assets....
général - core.ac.uk -général - core.ac.uk - PDF: www.nber.org
Financial audit: accounting and internal control issues identified during gao's 2000 fdic financial statement audits... Specifically, GAO found that (1) errors in valuing receivership assets caused both overstatements and understatements in determining the allowance for loss related to receivables; (2) a calculation error in valuing equity partnership assets caused an overstatement in the allowance for loss related to other assets; and (3) incorrect operating expense amounts were allocated and recovered, which resulted...
finances - iate.europa.eu
gestion comptable - iate.europa.eu
New approaches regarding business combinations... This article aims to highlight few significant changes in the accounting treatment of business combinations that have arisen from the revised IFRS 3, focusing on the accounting principles surrounding the recognition and measurement of the identifiable net assets of the acquiree and any non-controlling interest in the acquiree and on the implications for calculating and measuring goodwill
libre circulation des capitaux / gestion comptable / technologie et réglementation technique - core.ac.uk - PDF: mpra.ub.uni-muenchen.de
Cconditional accounting conservatism and financial flexibility... On the other hand, the critics suggest that accounting conservatism reduce the firm's available financial resources by reducing net assets and earnings....
 PDF: doaj.org
Ias 26 accounting and reporting by retirement benefit plans - a closer look... All plans should include in their reports a statement of changes in net assets available for benefits, a summary of significant accounting policies and a description of the plan and the effect of any changes in the plan during the period....
Financial instruments disclosure: the case of qatari listed banks... The banks' characteristics employed are bank size, the existence of a risk management committee (RMC), net assets value (NAV), the cost to income (CTI) ratio, earnings per share (EPS) and the price earnings (PE) ratio....
On certain development aspects of an ipsas-based system-target approach to evaluation of net asset sustainability level projects in high-rise constructionProblems of accounting and reporting of net assets and the procedure of their formation taking into account the specifics of the economic and legal status of property of a non-commercial autonomous institution are some...
 PDF: doaj.org

Publications scientifiques

Approche des entreprises patrimoniales et familiales : structure juridique, mode de gestion et fiscalité : cas du maroc
... Néanmoins, la problématique globale, en l'occurrence, repose fondamentalement sur la structure juridique de ces entreprises, individuelles ou sociétaires, y compris le statut du dirigeant, fondateur ou successeur, sur leur mode de gestion et leur régime fiscal, lequel intervient certes, mais pas au point d'être un handicap, dans le mode de transmission ou de transformation de ce patrimoine social, où la cellule familiale est souvent hermétiquement fermée à l'entrée de tout investisseur étranger....
... Nevertheless, the global problem fundamentally lies on the legal structures of these share holding companies, or individual ones, including the leader's status, the management method and their tax politic without being a handicap in the means of passing on or means of conversion of the assets and liabilities where the family unit is often closed to the entrance of any foreign investor....
général - core.ac.uk -

Exemples français - anglais

Traductions en contexte français - anglais

objectifs : - De sauvegarder le patrimoine social et économique.

Values: Safeguarding the European social and regulatory model at home.

général - CCMatrix (Wikipedia + CommonCrawl)
l’UE, aujourd’hui adversaire principal de notre patrimoine social

EU, which today is the principal enemy of our European social heritage.

général - CCMatrix (Wikipedia + CommonCrawl)
Enfin, nous distribuons notre patrimoine social de manière appropriée.

Fourthly, distributing adequately our social patrimony.

général - CCMatrix (Wikipedia + CommonCrawl)
Composants importants de politique indienne et du patrimoine social

Important Components of Indian Political and Social Heritage

général - CCMatrix (Wikipedia + CommonCrawl)
L’agriculture est un patrimoine social, environnemental, culturel qu’il convient de préserver.

Kerala has a social, cultural and natural environment, which needs to be preserved.

général - CCMatrix (Wikipedia + CommonCrawl)
Une intervention qui valorise et protège un patrimoine social, le paysage productif.

This intervention preserves and highlights an element of social heritage: the productive landscape.

général - CCMatrix (Wikipedia + CommonCrawl)
Une intervention qui valorise et protège un patrimoine social, le paysage productif.

This intervention preserves and showcases an element of social heritage: the productive landscape.

général - CCMatrix (Wikipedia + CommonCrawl)
C'est dramatique, parce que c'est comme si on dilapidait notre patrimoine social.

It is terrible, because it is like our heritage is disappearing.

général - CCMatrix (Wikipedia + CommonCrawl)
Ilam reflète le riche patrimoine social et culturel de personnes vivant en harmonie.

Ilam reflects the rich social and cultural heritages of the people living in harmony.

général - CCMatrix (Wikipedia + CommonCrawl)
Ilam reflète le riche patrimoine social et culturel de personnes vivant en harmonie.

Ilam reflects the rich social and cultural heritage of people living in harmony.

général - CCMatrix (Wikipedia + CommonCrawl)
Ilam reflète le riche patrimoine social et culturel de personnes vivant en harmonie.

Ilam reflects rich social and cultural heritages of people living in harmony.

général - CCMatrix (Wikipedia + CommonCrawl)
Toucher du bois : la forêt au cœur du patrimoine social et culturel madawaskayen

Knock on Wood: The forest at the heart of the madawaskayan social and cultural heritage in Acadie

général - CCMatrix (Wikipedia + CommonCrawl)
Ces réalisations culturelles ne sont préservées que par la conservation éclairée du patrimoine social.

These cultural achievements are preserved only by the enlightened conservation of social inheritance.

général - CCMatrix (Wikipedia + CommonCrawl)
Ces réalisations culturelles ne sont préservées que par la protection éclairée du patrimoine social.

These cultural achievements are preserved only by the enlightened conservation of social inheritance.

général - CCMatrix (Wikipedia + CommonCrawl)
Classée site du patrimoine mondial par l’UNESCO en 2001, la région relie la côte à l’ensemble de la campagne puis jusqu’à son patrimoine social et culturel.

Awarded World Heritage Site status by UNESCO in 2001, the area connects the coast with the broader countryside and its social and cultural heritage.

général - CCMatrix (Wikipedia + CommonCrawl)


1 milliard de traductions classées par domaine d'activité en 28 langues