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hypothèse de continuité d'exploitation

principle of continuity

droit civil - iate.europa.eu

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Integration of silviculture in regional development: some experience of lithuania, ussr... Forest growth is regulated conforming to ecologically sound standards; examples of standards of growing highly productive industrial-exploitative forest are presented; the final yield is based on the principle of continuity

général - core.ac.uk - PDF: core.ac.uk

The realization of the principles of continuity and perspective in teaching case system in russian to foreign studentsThe article describes how to implement the principle of continuity and perspective in teaching case system in Russian to foreign students....

PDF: doaj.org

The role of the principle of continuity in the public service of ukraine in conditions of social transformationsIt is analyzed in the article: the role of the principle of continuity in the public service of Ukraine in conditions of social transformations....

PDF: doaj.org

The principle of continuity of public service and interruption of water supply for lack of paymentThis article analyzes the principle of continuity of essential public services provided for in art.22...

PDF: figshare.com

7 a generalized principle of continuity... They show that although the abstract notion of a super-task may be, as Benacerraf suggested, a conceptual mismatch, the completion of the three super-tasks involved can be defined rather naturally, without leading to inconsistency, by means of a particular kinematical interpretation combined with a principle of continuity

PDF: bjps.oxfordjournals.org

going concern basis

droit civil - iate.europa.eu

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Regulatory capital requirements and bail in mechanisms... The CRR qualitative requirements for bank’s regulatory capital assume the bank’s operations are continued on a going concern basis and therefore the bank’s business is still viable....

général - core.ac.uk - PDF: www.loc.gov

Transfer of undertakings: the tension between business rescue and employment protection in corporate insolvency... There is a consensus that employees deserve protection when the business that employs them becomes insolvent and is transferred to another employer on a going concern basis, yet extensive levels of employee protection can jeopardise going concern business sales by increasing the level of liabilities assumed by the purchaser....

PDF: core.ac.uk

Attachments attachment a glossary of solvency and related terms 349 attachment b bibliography 351 296 attachment a glossary of solvency and related terms assessment context: solvency valuation scenarios... Going Concern Basis: This conceptual scenario, in addition to sufficient assets to meet the orderly run-off standard, requires an insurer to hold and/or be judged capable of generating,...

PDF: citeseerx.ist.psu.edu

Guideline public company valuation and control premiums: an economic analysis... Based on the economic model, which highlights the potential motives for acquisitions, I conclude that no adjustment for a control premium is required to appraise a company on a current going concern basis....

PDF: www.hss.caltech.edu

hypothèse de continuité d'exploitation

going concern assumption

droit civil - iate.europa.eu

Les états financiers ne reflètent pas les ajustements qui seraient nécessaires si l'hypothèse de continuité d'exploitation n'était pas appropriée.

The consolidated financial statements do not reflect adjustments that would be necessary if the going concern assumption were not appropriate.

général - CCMatrix (Wikipedia + CommonCrawl)

Les états financiers ne reflètent pas les ajustements qui seraient nécessaires si l'hypothèse de continuité d'exploitation n'était pas appropriée.

The interim financial statements do not reflect adjustments that would be necessary if the going concern assumption was not appropriate.

général - CCMatrix (Wikipedia + CommonCrawl)

Les états financiers ne reflètent pas les ajustements qui seraient nécessaires si l'hypothèse de continuité d'exploitation n'était pas appropriée.

The financial statements do not reflect adjustments that would be necessary if the going concern assumption was not appropriate.

général - CCMatrix (Wikipedia + CommonCrawl)

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Determinan asumsi going concernGoing concern assumption is important issue because this audit assumption can affect users to their decision making....

général - core.ac.uk - PDF: repository.upy.ac.id

Significant doubt about the going concern assumption in audit...goingconcern.Professional judgment, Audit evidence, Management’s use of going concern assumption.

PDF: oeconomica.uab.ro

Rethinking the going concern assumption as a pre-condition for accounting measurement... The going concern assumption is prescribed as one of the preconditions for measuring the attributes of the elements of the financial statements of an entity that is expected to continue...

PDF: clutejournals.com

Fair value considerations during the current financial crisis... Depending on the financial reporting framework and the going concern assumption, this paper investigates the process for determining fair value measurements and its in-depth effects in financial reports....

PDF: econ.anadolu.edu.tr

Discussion on the pro-cyclicality of fair value accounting on financial instruments... And part enterprises also do not meet going concern assumption, fundamentally not using specific accounting standards based on these preconditions; finally, the paper comes up with the initial ideas of corporate accounting...

PDF: asianfa2012.mcu.edu.tw