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De hoofddoelstelling van deze studie is te onderzoeken of er een verband bestaat tussen de audithonoraria en de auditkwaliteit op de Belgische auditmarkt. De studie wordt opgevat in twee delen.In het eerste deel wordt via een literatuurstudie vooreerst auditkwaliteit gedefinieerd en worden de meest gebruikte maatstaven voor auditkwaliteit, met name resultaatmanagement en de auditverklaring, bepaald.Vervolgens worden de empirische studies die (internationaal) het verband behandelen tussen audithonoraria (zowel in absolute als abnormale termen) en auditkwaliteit besproken.Uiteindelijk wordt voor de Belgische auditmarkt over de periode 2008-2010 de evolutie van de prijszetting bestudeerd en nagegaan via een audit fee-model in welke mate er sprake is van abnormale audithonoraria of onder- en overprijzing.In het tweede deel wordt nagegaan of er daadwerkelijk een verband bestaat tussen de audithonoraria en de auditkwaliteit op de Belgische auditmarkt. De resultaten bieden voorzichtig te interpreteren empirisch bewijs dat er, ceteris paribus, een verband bestaat tussen het niveau van de audithonoraria en de auditkwaliteit.Bron : http://www.maklu.be

Normes comptables internationales --- Secteurs public et parapublic --- Vérification comptable --- Audit --- interne audit --- accountancy --- bedrijfsrevisoren --- Commercial law. Economic law (general) --- Auditing --- Government business enterprises --- Vérification comptable --- Entreprises publiques --- Standards --- Law and legislation --- Normes --- Droit --- Auditors' reports --- Belgium --- Handbooks, manuals, etc. --- Public administration --- Management --- Accounting --- Accountancy ; België --- 361.5 --- bedrijfsrevisoraat --- controleleer --- 657 --- Accountancy --- Bedrijfsrevisoren --- audits --- bedrijfsrevisor --- Entreprise publique --- BPB1511 --- audit --- openbare sector --- internationale ambtenaren --- #SBIB:35H224 --- 347.7 --- 657.6 --- U27 - Droit comptable - Boekhoudrecht --- Audit Accountantscontrole --- Finances publiques Overheidsfinanciën --- Budget Begroting --- Gestion publique Overheidsbeheer --- Overheidsbedrijf --- secteur public --- fonctionnaires internationaux --- Financieel management bij de overheid: audit --- Handelsrecht. Economisch recht (alg.) --- PXL-Business 2016 --- bedrijfsmanagement --- social profit --- Normes comptables internationales. --- Vérification comptable. --- public sector --- sector public --- Öffentlicher Sektor --- offentlig virksomhed --- julkinen yritys --- veřejné vlastnictví --- empresa pública --- offentligt företag --- јавно предузеће --- javni sektor --- settur pubbliku --- δημόσια επιχείρηση --- viešojo sektoriaus įmonė --- avalik sektor --- verejný sektor --- impresa pubblica --- sektor publik --- przedsiębiorstwo państwowe --- обществен сектор --- közvállalkozás --- javno podjetje --- јавен сектор --- sabiedriskais sektors --- overheidsbedrijf --- shoqëri publike --- valitsussektor --- valstybinis sektorius --- julkinen yhtiö --- empresa nacionalizada --- veřejná korporace --- državni sektor --- empresa estatal --- öffentliches Unternehmen --- állami szektor --- overheidssector --- publiska akciju sabiedrība --- nationalised industry --- státní podnik --- offentlig sektor --- општествен сектор --- nacionalizuota pramonė --- valstybės įmonė --- sector público --- avalik-õiguslik äriühing --- empresa do Estado --- znárodněný průmysl --- nationaliserat företag --- sektor shtetëror --- public corporation --- industri e shtetëzuar --- állami vállalat --- entreprise nationalisée --- öffentlicher Wirtschaftsbetrieb --- viešoji korporacija --- public undertaking --- impresa nazionalizzata --- avalik ettevõtja --- veřejná společnost --- impresa a capitale pubblico --- verejná korporácia --- public enterprise --- ente público --- azienda a partecipazione statale --- κρατική επιχείρηση --- State undertaking --- државен сектор --- valtion yritys --- verejný podnik --- viešasis sektorius --- riigistatud tööstus --- znárodnený priemysel --- javno poduzeće --- statligt företag --- staatsbedrijf --- Staatsbetrieb --- εθνικοποιημένη επιχείρηση --- industrie naționalizată --- statsejet virksomhed --- sipërmarrje shtetërore --- întreprindere de stat --- entreprise de l'État --- genationaliseerde onderneming --- azienda di Stato --- podnik vo verejnom vlastníctve --- közszektor --- јавно претпријатие --- valsts uzņēmums --- viešoji įmonė --- state sector --- δημόσιος τομέας --- sipërmarrje publike --- nationaliseret industri --- štátny podnik --- národní podnik --- riigi osalusega äriühing --- statlig verksamhet --- државно претпријатие --- setor público --- kommunal virksomhed --- állami tulajdonban lévő vállalkozás --- nacionalizēta rūpniecība --- verstaatlichtes Unternehmen --- settore pubblico --- sector de stat --- audyt --- iniúchadh --- έλεγχος --- verifica ispettiva --- ревизија --- проверка --- revizija --- auditas --- awditu --- podnikový audit --- tarkastus --- revision --- auditoría --- auditim (menaxhim) --- auditoria --- ellenőrzés --- Rechnungsprüfung --- revisione --- controllo --- внатрешна контрола --- számvizsgálat --- audit společnosti --- audyt wewnętrzny --- audítorstvo --- надворешна ревизија --- belső ellenőrzés --- iniúchóireacht --- Bedrijfsrevisor --- earnáil phoiblí --- Belgique --- Vérification comptable.

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Onderhavig boek behandelt de toekomst van de rapportering over niet-financiële informatie. Op 22 oktober 2014 namen het Europees Parlement en de Raad richtlijn 2014/95/EU met betrekking tot de bekendmaking van niet-financiële informatie en informatie inzake diversiteit door bepaalde ondernemingen en groepen aan. De omzetting gebeurde met de wet van 3 september 2017. Een verklaring van niet-financiële informatie (NFI) moet worden opgesteld door een organisatie van openbaar belang die meer dan 500 werknemers tewerkstelt en meer dan 17.000.000 EUR balanstotaal of een omzet van meer dan 34.000.000 EUR heeft.De commissaris gaat na of deze verklaring daadwerkelijk is opgemaakt en opgenomen in het jaarverslag of in een afzonderlijk verslag en of de niet-financiële informatie al dan niet in overeenstemming is met de jaarrekening.De Global Reporting Initiative (GRI) en de International Integrated Reporting Council (IIRC) vormen de belangrijkste internationale standaardsetters qua NFI-rapportering. De NFI-rapportering is een belangrijk instrument van communicatie inzake maatschappelijk verantwoord ondernemen, dat ook aan bod komt in de visie van de financiële analisten als NFI-gebruikers. Onderhavig boek sluit af met de Awards for Best Belgian Sustainability Reports die sinds 1998 door het Instituut van de Bedrijfsrevisoren worden georganiseerd.Bron : http://www.maklu.be

Information financière --- Information économique --- Droit --- BPB1711 --- Entreprise --- Échange d'information --- Financement de l'entreprise --- Comptabilité --- Audit --- Droit des sociétés --- vennootschapsrecht --- boekhouding --- rapport annuel --- 361.5 --- controleleer --- accountancy --- commissaris-revisor --- bedrijfsrevisoraat --- niet-financiële informatie --- België --- 347.72 --- 658.011 --- 658.147 --- Onderneming --- Uitwisseling van informatie --- Bedrijfsfinanciering --- Boekhouding --- Vennootschapsrecht --- droit des societes --- comptabilite --- jaarverslag --- geographic name --- Vennootschapsrecht. Verenigingsrecht --- Bedrijfsbeleid --- Financiële organisatie --- rapporteren --- bedrijfscommunicatie --- Company law. Associations --- Business policy --- informatiebeleid --- bedrijfsrevisoren --- Financial organisation --- Belgium --- bedrijfsmanagement --- jaarrekening, controle --- PXL-Business 2019 --- Droit. --- Verslaggeving --- Maatschappelijk Verantwoord Ondernemen --- Diversiteit --- Controleleer --- Échange d'information --- Comptabilité --- Droit des sociétés --- niet-financiële informatie --- België --- U27 - Droit comptable - Boekhoudrecht --- 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 --- 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 --- audyt --- iniúchadh --- έλεγχος --- verifica ispettiva --- ревизија --- проверка --- revizija --- auditas --- awditu --- podnikový audit --- audit --- tarkastus --- revision --- auditoría --- auditim (menaxhim) --- audits --- auditoria --- ellenőrzés --- Rechnungsprüfung --- revisione --- controllo --- внатрешна контрола --- számvizsgálat --- audit společnosti --- audyt wewnętrzny --- audítorstvo --- надворешна ревизија --- belső ellenőrzés --- iniúchóireacht --- účtovníctvo --- kontabilità --- λογιστική --- grāmatvedība --- számvitel --- raamatupidamine --- kontabilitet --- contabilità --- contabilitate --- računovodstvo --- regnskabsvæsen --- kirjanpito --- accounting --- Buchführung --- účetnictví --- apskaita --- счетоводство --- рачуноводство --- contabilidade --- rachunkowość --- 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 --- Unternehmensfinanzierung --- virksomhedsfinansiering --- corporate finance --- finansiering av företag --- финансирање предузећа --- finansowanie przedsiębiorstw --- financiamento da empresa --- yrityksen rahoitus --- financování podniku --- bedrijfsfinanciering --- vállalati pénzügyek --- financiranje podjetja --- finanziamento dell'impresa --- financiranje poduzeća --- χρηματοδότηση της επιχείρησης --- finanțarea întreprinderii --- įmonių finansai --- podnikové financie --- корпоративни финансии --- shërbime financiare për shoqëritë e mëdha tregtare --- ettevõtte rahastamine --- uzņēmuma finanses --- financiación de la empresa --- корпоративни финанси --- finanzi korporattivi --- korporativní finance --- podnikové finance --- vállalkozás finanszírozása --- финансирање на трговското друштво --- finance právnických osob --- intercambio de información --- výmena informácií --- Informationsaustausch --- uitwisseling van informatie --- scambio d'informazioni --- обмен на информация --- informacijos mainai --- exchange of information --- schimb de informații --- ανταλλαγή πληροφοριών --- intercâmbio de informação --- teabevahetus --- skambju ta' informazzjoni --- tietojen vaihto --- wymiana informacji --- malartú faisnéise --- izmenjava informacij --- размена информација --- davanje informacija --- informationsutbyte --- udveksling af information --- пренос на информации --- információcsere --- výměna informací --- informācijas apmaiņa --- shkëmbim informacioni --- Informationstransfer --- transfer de informații --- overdracht van informatie --- trasferiment tal-informazzjoni --- razmjena informacija --- informationsudveksling --- faisnéis a mhalartú --- přenos informace --- μεταβίβαση πληροφοριών --- trasferimento d'informazioni --- Informationsübertragung --- tietojenvaihto --- transfert d'information --- transferim informacioni --- пренасяне на информация --- дигитален пренос на информации --- informatie-overdracht --- informatie-uitwisseling --- information exchange --- informācijas pārsūtīšana --- datu pārsūtīšana --- permuta de informação --- transferência de informação --- överföring av information --- infovahetus --- information transfer --- transferencia de información --- informacijos perdavimas --- prenos informácií --- druh podniku --- virksomhed --- vrsta podjetja --- impresa --- företag --- врста предузећа --- вид на претпријатие --- vrsta poduzeća --- tip ta’ impriża --- ettevõtte tüüp --- επιχείρηση --- uzņēmējdarbības veids --- przedsiębiorstwo --- yritys --- type of business --- tip de afacere --- empresa --- предприятие --- Unternehmen --- onderneming --- typ podniku --- vállalkozás --- lloj i biznesit --- įmonės rūšis --- impresa collettiva --- φίρμα --- maatschappij --- impresa societaria --- Firma --- вид на фирма --- firme --- foretagende --- azienda --- дејност на претпријатие --- firm --- регистрирана дејност на трговско друштво --- ditta --- cég --- Unternehmung --- firmë --- firma --- kompanija --- äriühing --- tvrtka --- poduzeće --- Financiële organisatie --- Inclusie --- Maatwerk --- cineál gnó --- maoiniúchán corparáideach --- Belgique --- tipo di azienda

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Boekhouden in de praktijk is een basiswerk dat een eenvoudige toelichting geeft bij de boekhoudkundige principes en bij de verbanden tussen de rekeningen. Het boek volgt de minimumindeling van het algemeen rekeningenstelsel en wordt geïllustreerd met voorbeelden uit de praktijk. In het tweede boekdeel gaan de auteurs dieper in op de rekeningen. Hier worden de werkingsregels uitgelegd, de waarderingscriteria opgesomd, wordt advies gegeven omtrent het gebruik en de analyse gemaakt van de economische bestaansreden van bepaalde rekeningen.

Economics --- Accountancy --- boekhouden --- bedrijfsfinanciën --- Belgium --- btw --- economische rechten --- vennootschap --- fiscaliteit --- 657 --- comptabilité --- comptes annuels --- BE / Belgium - België - Belgique --- 657.00 --- 657.30 --- U27 - Droit comptable - Boekhoudrecht --- Boekhouden --- davčni sistem --- fiscalidade --- skattesystem --- adórendszer --- porezni sustav --- φορολογία --- skatteforhold --- verojärjestelmä --- nodokļu sistēma --- данъчна система --- maksusüsteem --- sistem tatimor --- cáinchóras --- fiscalidad --- fiscalità --- fiscalitate --- system podatkowy --- порески систем --- fiscalité --- Steuerwesen --- daňový systém --- tax system --- даночен систем --- daňová sústava --- mokesčių sistema --- sistema ta' tassazzjoni --- regime fiscale --- verotus --- maksustamine --- beskattning --- taxatie --- onere fiscale --- tassazione --- skatteuttag --- фискален режим --- фискална давачка --- Steuerlast --- système fiscal --- taxation --- tassazzjoni --- dichiarazione fiscale --- tributação --- фискален систем --- adóztatás --- regime fiscal --- régimen fiscal --- régimen tributario --- φορολόγηση --- imposizione --- adószabályozás --- apmokestinimas --- φορολογικά βάρη --- sistema tributario --- фискален третман --- daňová soustava --- Besteuerung --- imposición --- adóteher --- tributación --- belastingheffing --- Steuerbelastung --- trattamento fiscale --- charge fiscale --- zdanění --- fiscaal systeem --- oporezivanje --- imposition --- fiscale last --- skattetryck --- fiscaal regime --- prelievo fiscale --- skattebörda --- Steuerregelung --- pressione fiscale --- skattebyrde --- skattebehandling --- cánachas --- steuerliche Behandlung --- sistema fiscal --- fiskální soustava --- régime fiscal --- drenaggio fiscale --- taxering --- imposição fiscal --- sistema fiscale --- φορολογικό σύστημα --- skatter og afgifter --- carga fiscal --- skatteordning --- beskatning --- 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 --- të drejta ekonomike --- diritti economici --- derechos económicos --- ekonomiska rättigheter --- droits économiques --- cearta eacnamaíocha --- wirtschaftliche Rechte --- prawa ekonomiczne --- οικονομικά δικαιώματα --- gazdasági jogok --- økonomiske rettigheder --- direitos económicos --- ekonominės teisės --- икономически права --- mantiskās tiesības --- ekonomická práva --- hospodárske práva --- економски права --- drepturi economice --- economic rights --- ekonomska prava --- економска права --- ekonomske pravice --- majanduslikud õigused --- drittijiet ekonomiċi --- taloudelliset oikeudet --- економски и социјални права --- основни политички и економски слободи --- економска слобода --- libertà di iniziativa economica --- libertà economiche --- hospodářská práva --- 657 Accountancy --- CBL --- taxxa fuq il-valur miżjud --- ДДВ --- MwSt. --- PVM --- ALV --- DPH --- moms --- ДДС --- PDV --- hozzáadottérték-adó --- käibemaks --- VAT --- daň z přidané hodnoty --- TVSH --- TVA --- DDV --- ПДВ --- IVA --- ΦΠΑ --- PVN --- Umsatzsteuer --- impuesto sobre el volumen de negocios --- daň z pridanej hodnoty --- pievienotās vērtības nodoklis --- belasting op de toegevoegde waarde --- alv. --- tatim mbi vlerën e shtuar --- omsætningsafgift --- omzetbelasting --- imposto sobre o valor acrescentado --- apyvartos mokestis --- taxă pe valoarea adăugată --- данък върху добавената стойност --- turnover tax --- héa --- taxe sur le chiffre d'affaires --- apgrozījuma nodoklis --- obratová daň --- Φόρος Κύκλου Εργασιών --- Cáin Bhreisluacha --- tatim mbi xhiron --- kumuleeruv käibemaks --- Mehrwertsteuer --- lisandväärtusmaks --- liikevaihtovero --- данок на додадена вредност --- davek na dodano vrednost --- daň z obratu --- porez na dodanu vrijednost --- mervärdesskatt --- merværdiafgift --- taxe sur la valeur ajoutée --- pridėtinės vertės mokestis --- порез на додату вредност --- imposta sulla cifra d'affari --- arvonlisävero --- value added tax --- áfa --- általános forgalmi adó --- impuesto sobre el valor añadido --- impuesto sobre el tráfico de empresas --- φόρος προστιθέμενης αξίας --- imposta sul valore aggiunto --- omsättningsskatt --- podatek od wartości dodanej --- jaarrekeningen --- Boekhouding: algemene naslagwerken --- Boekingsverrichtingen: algemeenheden --- boekhouding - accountancy - accounting --- boekhouding --- België --- jaarrekening --- 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 --- Bélgica --- Belgija --- Belgique --- Belgien --- Belgie --- Belgicko --- Beļģija --- Белгија --- Belgio --- Белгия --- Belgia --- il-Belġju --- An Bheilg --- Βέλγιο --- Belgjika --- 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 --- účtovníctvo --- kontabilità --- λογιστική --- grāmatvedība --- számvitel --- raamatupidamine --- kontabilitet --- contabilità --- contabilitate --- računovodstvo --- regnskabsvæsen --- kirjanpito --- accounting --- Buchführung --- účetnictví --- apskaita --- счетоводство --- рачуноводство --- contabilidade --- rachunkowość --- cuntasaíocht --- сметководство --- bokföring --- contabilidad --- België --- BTW