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Bibliotheek François Vercammen
Corporations --- Corporate governance. --- Financial crises. --- Sociétés --- Gouvernement d'entreprise --- Crises financières --- Finance. --- Finances --- Corporate governance --- Financial crises --- Finance --- AA / International- internationaal --- 657.33 --- 347.728.1 --- 338.041 --- 330.148 --- 336.763.2-05 --- 336.76 --- Balansen. --- Rekeningen, balansen, inventarissen, winst-en verliesrekeningen. Reserves. Schattingen. Afschrijvingen. Wederinkoop van aandelen. --- Theorie van de winst. Risico's. Sterfelijkheid van ondernemingen. Afdanking van werknemers. Sluiting. Bedrijfssanering. --- kapitalisme - neo kapitalisme - antikapitalisme --- aandeelhouders --- geldmarkt en kapitaalmarkt - geldhandel - valutamarkt (zie ook 330.14) --- Sociétés --- Crises financières --- Crashes, Financial --- Crises, Financial --- Financial crashes --- Financial panics --- Panics (Finance) --- Stock exchange crashes --- Stock market panics --- Crises --- Business finance --- Capitalization (Finance) --- Corporate finance --- Corporate financial management --- Corporation finance --- Financial analysis of corporations --- Financial management, Corporate --- Financial management of corporations --- Financial planning of corporations --- Managerial finance --- Going public (Securities) --- Governance, Corporate --- Industrial management --- Directors of corporations --- Theorie van de winst. Risico's. Sterfelijkheid van ondernemingen. Afdanking van werknemers. Sluiting. Bedrijfssanering --- Rekeningen, balansen, inventarissen, winst-en verliesrekeningen. Reserves. Schattingen. Afschrijvingen. Wederinkoop van aandelen --- Balansen --- Corporations - Finance --- MARCHE FINANCIER --- CAPITALISME --- MONDE DES AFFAIRES --- GOUVERNEMENT D'ENTREPRISE --- ENTREPRISE --- 1990 --- FINANCES
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De jaarrekening is het financiële eindverslag van een onderneming. Zij is een belangrijke bron van informatieverstrekking naar de stakeholders van de onderneming en vormt het uitgangspunt voor de aangifte in de vennootschapsbelasting.Het is dan ook van het grootste belang dat de jaarrekening nauwgezet wordt opgesteld conform de geldende regels en procedures. Dit zakboekje is een dankbare geheugensteun voor interne en externe boekhouders en accountants. Alle aspecten gerelateerd aan de jaarrekening komen aan bod.Uiteraard worden de rubrieken van de balans en resultatenrekening besproken, met onder meer aandacht voor :- de waarderingsregels- de link naar de toelichting- mogelijke fiscale implicaties. Ook de sociale balans die deel uitmaakt van de jaarrekening, wordt geanalyseerd.Komen eveneens aan bod :- de boekhouding- het jaarverslag- de controle- de neerlegging en openbaarmaking- de informatie aan de ondernemingsraadTot slot worden de ondernemingen en instellingen beheerst door bijzondere wetten, in het kort aangehaald.De editie 2016 is volledig aangepast aan de wet en het KB van 18 december 2015, ter invoering van de nieuwe boekhoudrichtlijn 2013/34/EU.
Jaarrekeningen --- België. --- jaarrekeningen opstellen --- Accountancy --- Commercial law --- Financial law --- Belgium --- Closed periodicals --- 657 --- 657.37 --- 657.44 --- #RBIB:TSCAT.REEKS --- #BA00965 --- #ANTIL0401 --- #ANTIL9906 --- Comptabilité générale --- Begroting 336.12 --- jaarrekeningen --- boekhouding --- boekhoudrecht --- belgie --- BE / Belgium - België - Belgique --- U27 - Droit comptable - Boekhoudrecht --- 657.33 --- 347.728.1 --- 657.6 )* ACCOUNTANTSONDERZOEK - JAARREKENING --- boekhouden --- jaarrekening --- 368.5 --- accountancy --- 657.44 Profit-and-loss accounts --- Profit-and-loss accounts --- 657.37 Annual closure of accounts --- Annual closure of accounts --- 657 Accountancy --- Algemene boekhouding --- comptabilite --- droit comptable --- belgique --- comptes annuels --- Balansen --- Rekeningen, balansen, inventarissen, winst-en verliesrekeningen. Reserves. Schattingen. Afschrijvingen. Wederinkoop van aandelen --- Yearbooks --- Boekhoudrecht --- België --- общо счетоводство --- finančno računovodstvo --- contabilidade geral --- contabilitate financiară --- finanční účetnictví --- algemene boekhouding --- finanšu pārskati --- finansinė apskaita --- финансиско сметководство --- cuntasaíocht airgeadais --- kontabilitet financiar --- financijsko računovodstvo --- финансијско рачуноводство --- finančné účtovníctvo --- liikekirjanpito --- kontabbiltà ġenerali --- contabilidad general --- contabilità generale --- financial accounting --- eksternt regnskab --- allgemeine Buchhaltung --- finantsraamatupidamine --- általános könyvelés --- allmän bokföring --- γενική λογιστική --- rachunkowość finansowa --- contabilitate generală --- kaufmännische Buchhaltung --- finansbogholderi --- handelsboekhouding --- χρημαοοικονομική λογιστική --- финансиски извештаи --- contabilitate comercială --- даночен биланс --- finanšu grāmatvedība --- finansų apskaita --- contabilidade comercial --- comptabilité financière --- kereskedelmi könyvvitel --- poslovno knjigovodstvo --- търговско счетоводство --- финансиски книжења --- komercdarbības uzskaite --- contabilidad financiera --- finantsaruandlus --- obchodné účtovníctvo --- obchodní účetnictví --- főkönyv vezetése --- comptabilité commerciale --- äriraamatupidamine --- contabilità commerciale --- finančné výkazníctvo --- contabilità finanziaria --- rahoituslaskenta --- contabilidad comercial --- финансово отчитане --- kontabiltà kummerċjali --- pénzügyi könyvelés --- kontabiltà finanzjarja --- биланс на успех --- Finanzbuchhaltung --- finanšu uzskaite --- commercial accounting --- äriarvepidamine --- forretningsbogholderi --- contabilidade financeira --- Hauptbuchhaltung --- Geschäftsbuchhaltung --- pénzforgalmi szemléletű könyvelés --- financiële boekhouding --- všeobecné účetnictví --- Bélgica --- Belgija --- Belgique --- Belgien --- Belgie --- Belgicko --- Beļģija --- Белгија --- Belgio --- Белгия --- Belgia --- il-Belġju --- An Bheilg --- Βέλγιο --- Belgjika --- Belgia Kuningriik --- Beļģijas Karaliste --- Royaume de Belgique --- Belgian kuningaskunta --- Belgické kráľovstvo --- Koninkrijk België --- Belgijos Karalystė --- das Königreich Belgien --- Βασίλειο του Βελγίου --- Kingdom of Belgium --- Кралство Белгија --- Краљевина Белгија --- Belgické království --- Reino de Bélgica --- ir-Renju tal-Belġju --- Regatul Belgiei --- Kongeriget Belgien --- Кралство Белгия --- Mbretëria e Belgjikës --- Belga Királyság --- Królestwo Belgii --- Konungariket Belgien --- Reino da Bélgica --- Kraljevina Belgija --- Regno del Belgio --- účtovníctvo --- kontabilità --- λογιστική --- grāmatvedība --- számvitel --- raamatupidamine --- kontabilitet --- contabilità --- contabilitate --- računovodstvo --- regnskabsvæsen --- kirjanpito --- accounting --- Buchführung --- účetnictví --- apskaita --- счетоводство --- рачуноводство --- contabilidade --- rachunkowość --- cuntasaíocht --- сметководство --- bokföring --- contabilidad --- comptabilité --- Buchhaltung --- Rechnungsführung --- Rechnungswesen --- comptabilité analytique --- könyvvezetés --- аналитичко конто --- аналитичка картица --- vzájemné zúčtování --- raamatupidamise arvestus --- водење деловни книги --- Betriebsbuchhaltung --- kalkulatorische Buchhaltung --- analytische boekhouding --- contabilidade analítica --- составување финансиски извештаи --- piano dei conti --- книговодство --- könyvvitel --- účetní evidence --- kostnadsbokföring --- методско и аналитичко работење --- raamatupidamisarvestus --- Jaarrekening --- vennootschap --- economisch recht --- sociedad --- organisatsioon --- társaság --- organizácia --- εταιρεία --- организация --- įmonė --- eagraíocht --- société --- organizații --- selskab --- organizatë --- sammanslutning --- organizācija --- gospodarska družba --- organizzazzjoni --- organizace --- sociedade --- yhtiö --- претпријатие --- organisation --- impresa --- spółka --- Gesellschaft --- привредно друштво --- društvo (trgovačko) --- καταστατικό της εταιρείας --- társaság alapszabálya --- organization --- statuten van de vennootschap --- gazdasági társaság --- personalitatea juridică a societății comerciale --- társasági alapító okirat --- társasági szerződés --- νομικό καθεστώς εταιρείας --- forma jurídica de sociedade --- trgovačko društvo --- társaság alapító okirata --- juridische vorm van de vennootschap --- società --- organizacija --- právní postavení společnosti --- forma jurídica de la sociedad --- bolags juridiska status --- statut juridique de société --- statuto della società --- juridisk selskabsform --- yrityksen oikeudellinen muoto --- juridisch statuut van de vennootschap --- társasági alapszabály --- Rechtsform einer Gesellschaft --- estatuto jurídico de sociedade --- estatuto de la sociedad --- bedrijfsvorm --- association --- organizācijas juridiskais statuss --- įmonių teisinis statusas --- statusi ligjor i një sipërmarrjeje --- právne postavenie podniku --- organizacijų teisinis statusas --- právní statut společnosti --- legal status of an undertaking --- estatuto da sociedade --- Gesellschaftssatzung --- statuto giuridico di società --- forme juridique de société --- företagsform --- правна форма на трговски друштва --- társaság jogi formája --- форма на трговско друштво определена со закон --- νομική μορφή εταιρείας --- forma giuridica di società --- ettevõtte õiguslik seisund --- selskabs status --- estatuto jurídico de la sociedad --- uzņēmuma juridiskais statuss --- selskabs juridiske status --- jaarrekeningen - balansen --- België
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In deze editie verwerkte de auteur alle wetswijzigingen tot en met 31 december 2020 m.b.t. het jaarverslag en de algemene vergadering.Sinds 1 mei 2019 is het nieuwe Wetboek van Vennootschappen en Verenigingen deels van kracht, sinds 1 januari 2020 vervangt ze volledig het oude Wetboek van Vennootschappen. De auteur hield ook al rekening met de aangepaste wetgeving rond corporate governance. Verder bespreekt de auteur in deze editie ook uitgebreid de gevolgen van covid-19. (Editie 2021)
Jaarrekening. --- Jaarvergadering. --- Jaarverslag. --- Jaarrekeningen. --- Jaarvergaderingen. --- Jaarverslagen. --- Jaarverslagen --- Ondernemingen. --- Company law. Associations --- Belgium --- #ECO:03.10:industrie en onderneming jaarrekening boekhouding accountancy --- BE / Belgium - België - Belgique --- 347.720.2 --- 347.720.40 --- 347.728.1 --- 347.728.3 --- 058.2 --- accountancy --- vennootschapsrecht --- jaarverslagen --- jaarvergaderingen --- aandeelhouders --- rapport annuel --- 65.01 --- Jaarvergaderingen --- 658 --- 658 Business management, administration. Commercial organization --- Business management, administration. Commercial organization --- Handelsvennootschappen : bestaansvoorwaarden, statuten, akten, afkondigingen, folders. Administratieve vormvoorschriften. Regeringsinmenging, erkenning, vergunning --- Vertegenwoordiging en beheer van vennootschappen: algemeenheden --- Rekeningen, balansen, inventarissen, winst-en verliesrekeningen. Reserves. Schattingen. Afschrijvingen. Wederinkoop van aandelen --- Aandelen. Rechten en vertegenwoordiging van de aandeelhouders --- jaarverslag - verslag --- actionnaires --- droit des societes --- jaarverslag --- Yearbooks --- jaarrekeningen --- boekhouding --- corporate governance --- management --- ondernemingsbeleid --- belgie --- 347.72 --- 657.4 --- Algemene vergadering --- Jaarverslag (financiële rapportering) --- comptes annuels --- comptabilite --- politique de l'entreprise --- belgique --- Vennootschappen --- Jaarrekeningen --- Vergaderen --- Vennootschapsrecht --- Wetgeving --- 658 Zaakvoering, administrat --- Zaakvoering, administrat --- aandeelhouder --- verslag over de werkzaamheden --- tevékenységi jelentés --- izvješće o radu --- raport vjetor --- activity report --- годишњи извештај --- tuarascáil bhliantúil ar ghníomhaíochtaí --- toimintakertomus --- raport de activitate --- rapport d'activité --- správa o činnosti --- veiklos ataskaita --- aktivitetsrapport --- poročilo o dejavnosti --- relatório de atividade --- sprawozdanie z działalności --- Tätigkeitsbericht --- έκθεση δραστηριοτήτων --- informe de actividad --- darbības pārskats --- relazione d'attività --- годишен извештај --- verksamhetsberättelse --- zpráva o činnosti --- rapport tal-attività --- tegevusaruanne --- доклад за дейността --- annual report --- Tätigkeitsbericht (EU) --- informe anual --- výročná správa --- jährlicher Tätigkeitsbericht --- výročná správa o činnosti --- relatório anual de atividades --- zpráva o činnosti (EU) --- intézményi beszámoló --- rapport tal-attivitajiet (UE) --- raport menaxhimi --- godišnje izvješće --- verslag over de werkzaamheden (EU) --- éves tevékenységi jelentés --- výroční zpráva --- årlig aktivitetsrapport --- ετήσια έκθεση --- менаџерски извештај --- raport anual --- overzicht van activiteiten --- έκθεση δραστηριοτήτων (ΕΕ) --- årsberättelse --- verksamhetsberättelse (EU) --- rapport annwali tal-attività --- aastaaruanne --- raportul anual de activitate --- rapport annuel d'activité --- aktivitetsrapport (EU) --- godišnje izvješće o radu --- godišnji izvještaj --- poslovno izvješće --- årlig verksamhetsrapport --- доклад за дейността (ЕС) --- vadovybės ataskaita --- darbības pārskats (ES) --- årsberetning --- rapport d’activité (UE) --- relatório de atividades (UE) --- gada darbības pārskats --- metinė veiklos ataskaita --- éves jelentés --- Gesamtbericht --- administratīvs akts --- годишен отчет за дейността --- výroční hodnocení --- tegevusaruanne (EL) --- vuosikertomus --- годишен доклад --- metinė ataskaita --- výroční zpráva o činnosti --- poslovno poročilo --- sprawozdanie z działalności (UE) --- ετησια εκθεση δραστηριοτητων --- Toimintakertomus (EU) --- management report --- raport de activitate (UE) --- roczne sprawozdanie z działalności --- relatório anual --- správa o činnosti (EÚ) --- activity report (EU) --- letno poročilo o dejavnostih --- memoria de institución --- veiklos ataskaita (ES) --- relatório de actividade --- riadiaca správa --- raport managerial --- Jahresbericht --- vuotuinen toimintakertomus --- izvješće o radu (EU) --- informe anual de actividades --- relazione annuale di attività --- tevékenységi jelentés (EU) --- AAR --- relazione di attività (UE) --- jaarlijks activiteitenverslag --- IAA --- gada pārskats --- RAA --- aasta tegevusaruanne --- rapport annwali --- poročilo o dejavnosti (EU) --- annual activity report --- relazione annuale --- informe de actividad (UE) --- pravo družb --- dlí na gcuideachtaí --- právo společností --- dritt soċjetarju --- diritto delle società --- právo obchodných spoločností --- Derecho de sociedades --- direito das sociedades comerciais --- uzņēmējsabiedrības likums --- pravo trgovačkih društava --- company law --- associationsrätt --- e drejtë e shoqërive tregtare --- äriühinguõigus --- droit des sociétés --- prawo o spółkach --- yhtiöoikeus --- право на трговско друштво --- selskabsret --- Gesellschaftsrecht --- εταιρικό δίκαιο --- társasági jog --- право на сдружения --- bendrovių teisė --- право трговачких друштава --- dreptul societăților comerciale --- diritto aziendale --- direito das empresas --- право на трговските друштва --- bolagsrätt --- Δίκαιο των εταιριών --- diritto societario --- ondernemingsrecht --- įmonių įstatymas --- droit des entreprises --- bendrovių įstatymas --- uzņēmējsabiedrības tiesības --- Δίκαιο των επιχειρήσεων --- видови трговски друштва --- shareholder --- акционар --- acționar --- actionnaire --- akcionārs --- akcionár --- aktionær --- акционер --- akcininkas --- dioničar --- osakkeenomistaja --- akcjonariusz --- osanik --- Aktionär --- részvényes --- scairshealbhóir --- azzjonist --- aksionar --- acionista --- delničar --- accionista --- azionista --- μέτοχος --- aktieägare --- akcionář --- azionista minoritario --- grande azionista --- akcininkų susirinkimas --- сопственик на акции --- aktsionär --- E-books --- tuarascáil ar ghníomhaíochtaí --- Vennootschap --- Jaarverslag --- Jaarrekening --- Grafische sector
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Ce livre reprend toutes les dispositions législatives et toutes les obligations légales qui s’appliquent à la société, au fonctionnement des comptes annuels et à leur approbation par les organes de gestion et de contrôle.
Closed periodicals --- Annuaire --- société --- comptabilité --- gestion financière --- droit des sociétés --- impôt sur les sociétés --- comptes annuels --- Belgique --- 657.37 --- BE / Belgium - België - Belgique --- 657.33 --- 347.728.1 --- Belgium --- Bélgica --- Belgija --- Belgien --- Belgie --- Belgicko --- België --- Beļģija --- Белгија --- Belgio --- Белгия --- Belgia --- il-Belġju --- An Bheilg --- Βέλγιο --- Belgjika --- Belgia Kuningriik --- Beļģijas Karaliste --- Royaume de Belgique --- Belgian kuningaskunta --- Belgické kráľovstvo --- Koninkrijk België --- Belgijos Karalystė --- das Königreich Belgien --- Βασίλειο του Βελγίου --- Kingdom of Belgium --- Кралство Белгија --- Краљевина Белгија --- Belgické království --- Reino de Bélgica --- ir-Renju tal-Belġju --- Regatul Belgiei --- Kongeriget Belgien --- Кралство Белгия --- Mbretëria e Belgjikës --- Belga Királyság --- Królestwo Belgii --- Konungariket Belgien --- Reino da Bélgica --- Kraljevina Belgija --- Regno del Belgio --- pravo družb --- dlí na gcuideachtaí --- právo společností --- dritt soċjetarju --- diritto delle società --- právo obchodných spoločností --- Derecho de sociedades --- direito das sociedades comerciais --- uzņēmējsabiedrības likums --- pravo trgovačkih društava --- company law --- associationsrätt --- e drejtë e shoqërive tregtare --- äriühinguõigus --- prawo o spółkach --- yhtiöoikeus --- право на трговско друштво --- selskabsret --- Gesellschaftsrecht --- εταιρικό δίκαιο --- társasági jog --- vennootschapsrecht --- право на сдружения --- bendrovių teisė --- право трговачких друштава --- dreptul societăților comerciale --- diritto aziendale --- direito das empresas --- право на трговските друштва --- bolagsrätt --- Δίκαιο των εταιριών --- diritto societario --- ondernemingsrecht --- įmonių įstatymas --- droit des entreprises --- bendrovių įstatymas --- uzņēmējsabiedrības tiesības --- Δίκαιο των επιχειρήσεων --- видови трговски друштва --- управување финансии --- finansiel forvaltning --- upravljanje financijama --- gestão financeira --- finančno poslovodenje --- drejtim financiar --- χρηματοοικονομική διαχείριση --- gestión financiera --- pénzügyi irányítás --- management financiar --- Finanzmanagement --- finanční řízení --- zarządzanie finansami --- finantsjuhtimine --- gestione finanziaria --- bainistíocht airgeadais --- финансово управление --- finansförvaltning --- immaniġġjar finanzjarju --- varainhoito --- вођење финансијских послова --- finančné riadenie --- financieel beheer --- financial management --- finansų valdymas --- finanšu pārvaldība --- řízení podniku ve finanční oblasti --- Finanzgebarung --- Finanzgebaren --- finansinis valdymas --- finanční management --- pénzügyi vezetés --- financijski menadžment --- účtovníctvo --- kontabilità --- λογιστική --- grāmatvedība --- számvitel --- raamatupidamine --- kontabilitet --- contabilità --- contabilitate --- računovodstvo --- regnskabsvæsen --- kirjanpito --- accounting --- Buchführung --- účetnictví --- apskaita --- счетоводство --- рачуноводство --- contabilidade --- rachunkowość --- boekhouding --- cuntasaíocht --- сметководство --- bokföring --- contabilidad --- Buchhaltung --- Rechnungsführung --- Rechnungswesen --- comptabilité analytique --- könyvvezetés --- аналитичко конто --- аналитичка картица --- vzájemné zúčtování --- raamatupidamise arvestus --- водење деловни книги --- Betriebsbuchhaltung --- kalkulatorische Buchhaltung --- analytische boekhouding --- contabilidade analítica --- составување финансиски извештаи --- piano dei conti --- книговодство --- könyvvitel --- účetní evidence --- kostnadsbokföring --- методско и аналитичко работење --- raamatupidamisarvestus --- sociedad --- organisatsioon --- társaság --- organizácia --- εταιρεία --- организация --- įmonė --- eagraíocht --- organizații --- selskab --- organizatë --- sammanslutning --- organizācija --- gospodarska družba --- organizzazzjoni --- organizace --- sociedade --- vennootschap --- yhtiö --- претпријатие --- organisation --- impresa --- spółka --- Gesellschaft --- привредно друштво --- društvo (trgovačko) --- καταστατικό της εταιρείας --- társaság alapszabálya --- organization --- statuten van de vennootschap --- gazdasági társaság --- personalitatea juridică a societății comerciale --- társasági alapító okirat --- társasági szerződés --- νομικό καθεστώς εταιρείας --- forma jurídica de sociedade --- trgovačko društvo --- társaság alapító okirata --- juridische vorm van de vennootschap --- società --- organizacija --- právní postavení společnosti --- forma jurídica de la sociedad --- bolags juridiska status --- statut juridique de société --- statuto della società --- juridisk selskabsform --- yrityksen oikeudellinen muoto --- juridisch statuut van de vennootschap --- társasági alapszabály --- Rechtsform einer Gesellschaft --- estatuto jurídico de sociedade --- estatuto de la sociedad --- bedrijfsvorm --- association --- organizācijas juridiskais statuss --- įmonių teisinis statusas --- statusi ligjor i një sipërmarrjeje --- právne postavenie podniku --- organizacijų teisinis statusas --- právní statut společnosti --- legal status of an undertaking --- estatuto da sociedade --- Gesellschaftssatzung --- statuto giuridico di società --- forme juridique de société --- företagsform --- правна форма на трговски друштва --- társaság jogi formája --- форма на трговско друштво определена со закон --- νομική μορφή εταιρείας --- forma giuridica di società --- ettevõtte õiguslik seisund --- selskabs status --- estatuto jurídico de la sociedad --- uzņēmuma juridiskais statuss --- selskabs juridiske status --- Jahrbuch --- metknygė --- bliainiris --- annuario --- årbog --- vjetar --- rocznik --- évkönyv --- επετηρίδα --- yearbook --- gadagrāmata --- letopis --- årsbok --- godišnjak --- годишњак --- anuario --- annwarju --- годишник --- anuar --- ročenka --- vuosikirja --- jaarboek --- aastaraamat --- anuário --- almanacco --- annuaire officiel --- oficialioji metknygė --- úradná ročenka --- officiell årsbok --- Almanach --- almanak --- official yearbook --- almanahh --- алманах --- ametlik aastaraamat --- almanac --- oficiālā gadagrāmata --- oficiální ročenka --- kalendář --- vejviser --- annuario ufficiale --- anuário oficial --- анали --- επίσημη επετηρίδα --- anuario oficial --- almanachas --- хроника --- úřední ročenka --- virallinen vuosikirja --- almanaque --- almanach --- telefonbog --- αλμανάκ --- летопис --- anuar oficial --- statskalender --- almanah --- vjetar zyrtar --- amtliches Jahrbuch --- aikakausjulkaisu --- τηλεφωνικός κατάλογος --- jaarrekeningen --- jaarrekeningen - balansen --- Balansen --- Rekeningen, balansen, inventarissen, winst-en verliesrekeningen. Reserves. Schattingen. Afschrijvingen. Wederinkoop van aandelen --- Accounting --- Corporations --- Comptabilité --- Sociétés --- Standards --- Law and legislation --- Normes --- Droit --- société --- comptabilité --- gestion financière --- droit des sociétés --- impôt sur les sociétés --- annuaire
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