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This book introduces and examines what is currently the most central and controversial area in financial reporting. It is designed so that readers with particular interests can easily find their way through clearly marked sections.

Accounting -- Standards. --- Business records. --- Consolidation and merger of corporations -- Accounting. --- Corporations -- Taxation -- Consolidated returns. --- Financial statements. --- Financial statements, Consolidated. --- Business --- Commercial records --- Corporations --- Office records --- Combined financial statement --- Consolidated balance sheet --- Consolidated financial statements --- Group accounts --- Office management --- Records --- Paperwork (Office practice) --- Financial statements --- Holding companies --- Accounting --- Accountancy

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Financial law --- Belgium --- 657.6 <063> --- Financial statements, Consolidated --- -Financial statements, Consolidated --- -comptabilite --- 657.4 <493> --- U27 - Droit comptable - Boekhoudrecht --- Combined financial statement --- Consolidated balance sheet --- Consolidated financial statements --- Group accounts --- Holding companies --- Official verification of accounts. Auditing--Congressen --- 657.6 <063> Official verification of accounts. Auditing--Congressen --- belgie --- belgique --- boekhouding --- comptabilite --- congressen --- congres --- 657.45 --- BE / Belgium - België - Belgique --- Financial statements --- Law and legislation&delete& --- Congresses --- Boekhouding van de vennootschappen --- Accounting --- Conferences - Meetings --- Accountancy --- Commercial law. Economic law (general) --- Law and legislation --- Congresses. --- Comptes consolides --- Droit comptable --- BE / Belgium - België - Belgique

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Transactions on wholesale capital markets are often secured by marketable collateral. However, collateral needs balance sheet space to move within the financial system. Certain new regulations that constrain private sector bank balance sheets may have the effect of impeding collateral flows. This may have important consequences for monetary policy transmission, for short term money market functioning, and for market liquidity. In this context (and in contrast to the literature, which has focused mainly on the repo market), this paper analyzes securities-lending, derivatives, and prime-brokerage markets as suppliers of collateral. It highlights the incentives created by new regulations for different suppliers of collateral. Moreover, it argues that the central banks should be mindful of the effect of their actions on the ability of markets to intermediate collateral.

Capital market. --- Capital markets --- Market, Capital --- Finance --- Financial institutions --- Loans --- Money market --- Securities --- Crowding out (Economics) --- Efficient market theory --- Capital market --- E-books --- Accounting --- Banks and Banking --- Investments: General --- Industries: Financial Services --- Banks --- Depository Institutions --- Micro Finance Institutions --- Mortgages --- Financial Institutions and Services: Government Policy and Regulation --- International Monetary Arrangements and Institutions --- Corporation and Securities Law --- Public Administration --- Public Sector Accounting and Audits --- General Financial Markets: General (includes Measurement and Data) --- Pension Funds --- Non-bank Financial Institutions --- Financial Instruments --- Institutional Investors --- Central Banks and Their Policies --- Financial reporting, financial statements --- Banking --- Investment & securities --- Collateral --- Financial statements --- Hedge funds --- Public financial management (PFM) --- Central bank balance sheet --- Central banks --- Finance, Public --- Banks and banking --- Financial instruments --- Financial services industry --- United States

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L’application des IFRS (International Financial Reporting Standards) aux comptes consolidés des sociétés cotées en Europe constitue une étape fondamentale vers l’harmonisation mondiale de l’information financière, favorisant ainsi la levée de capitaux et renforçant la crédibilité de l’information financière en général. IFRS: la pratique vous propose, en français, une présentation claire et détaillée de l’ensemble des normes (IAS et IFRS) et interprétations (SIC et IFRIC) émises par l’IASB jusqu’au 31 mai 2016. Les auteurs y ont ajouté, pour chaque norme, une comparaison succincte avec les normes comptables belges et américaines (US GAAP) ainsi que des exemples pratiques. Un modèle d’états financiers IFRS est également fourni dans l’annexe. Cet ouvrage répond aux questions que se posent inévitablement les professionnels de la comptabilité confrontés à des états financiers IFRS dans un contexte belge. Il s’adresse également aux étudiants, analystes et autres lecteurs externes souhaitant accéder à ce langage comptable et financier. Le livre IFRS: la pratique traite en détail toutes les normes IAS/IFRS et leurs interprétations, et propose:des explications et illustrations claires des normes (IAS/IFRS) et de leurs interprétations (SIC/IFRIC),un commentaire détaillé des différentes normes, fondé sur un canevas fixe: leurs objectifs, leur date d'entrée en vigueur, les dispositions transitoires... sans oublier les exceptions,une comparaison avec la législation belge et les US GAAP,un éventail d'exemples concrets,un modèle d'états financiers IFRS

657 --- comptes annuels --- AA / International- internationaal --- 657.1 --- bilan --- comptabilité --- gestion financière --- Belgique --- 657 Accountancy --- Accountancy --- 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 --- 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 --- karta bilanċjali --- ισολογισμός --- bilanca --- balanço --- súvaha --- mérleg --- clár comhardaithe --- bilance --- bilancio di società --- bilanț contabil --- balance --- Bilanz --- bilans --- биланс стања --- balansräkning --- bilanc --- balansas --- balance sheet --- bilanss --- биланс на состојба --- tase --- balans --- баланс --- bilan comptable --- koncernbalansräkning --- konszolidált mérleg --- консолидиран финансиски извештај --- bilancio contabile --- balansinė ataskaita --- balanço consolidado --- консолидиран биланс на состојба --- konsolidierte Bilanz --- balance consolidado --- φορολογικός ισολογισμός --- balanço contabilístico --- bilan consolidé --- bilancio consolidato --- struttura dello stato patrimoniale --- stato patrimoniale di chiusura di esercizio --- totale dello stato patrimoniale --- statusopgørelse --- balance contable --- ενοποιημένος ισολογισμός --- rozvaha --- status --- geconsolideerde balans --- stato patrimoniale --- koncernbalance --- jaarrekeningen --- Methoden en stelsels van boekhouding --- Normes comptables --- Normes comptables internationales. --- États-Unis --- Corporations --- Financial statements --- Sociétés --- Etats financiers --- Accounting --- Law and legislation --- Comptabilité --- Droit --- International financial reporting standards

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Un des principes fondamentaux de la comptabilité est le principe de l’image fidèle : les comptes annuels doivent donner une image fidèle du patrimoine, de la situation financière et du résultat de la société. Dès lors, le comptable tant interne qu’externe, partenaire privilégié et de confiance de l’organe d’administration, appliquera le droit comptable et biens d’autres branches du droit : le droit des sociétés - fortement modifié en 2019 -, le droit fiscal en perpétuel changement, le droit social en constante évolution, le droit civil en pleine réforme… Cet ouvrage aborde certaines facettes de ce profil multidisciplinaire reconnu en pénurie.

comptabilité générale --- clôture des comptes --- bilan --- situation financière --- droit des sociétés --- 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 --- situação financeira --- rahoitustilanne --- situación financiera --- finanšu stāvoklis --- finančná situácia --- финансиска состојба --- situatë financiare --- finansiel stilling --- finansiell ställning --- situazione finanziaria --- финансијско стање --- sitwazzjoni finanzjarja --- pénzügyi helyzet --- financial situation --- χρηματοοικονομική κατάσταση --- finanční situace --- финансова ситуация --- Finanzlage --- financijsko stanje --- finantsolukord --- situație financiară --- sytuacja finansowa --- finansinė būklė --- staid airgeadais --- finančni položaj --- financiële situatie --- stato delle finanze --- извештај за финансиската состојба --- finansinė padėtis --- finansiel situation --- karta bilanċjali --- ισολογισμός --- bilanca --- balanço --- súvaha --- mérleg --- clár comhardaithe --- bilance --- bilancio di società --- bilanț contabil --- balance --- Bilanz --- bilans --- биланс стања --- balansräkning --- bilanc --- balansas --- balance sheet --- bilanss --- биланс на состојба --- tase --- balans --- баланс --- bilan comptable --- koncernbalansräkning --- konszolidált mérleg --- консолидиран финансиски извештај --- bilancio contabile --- balansinė ataskaita --- balanço consolidado --- консолидиран биланс на состојба --- konsolidierte Bilanz --- balance consolidado --- φορολογικός ισολογισμός --- balanço contabilístico --- bilan consolidé --- bilancio consolidato --- struttura dello stato patrimoniale --- stato patrimoniale di chiusura di esercizio --- totale dello stato patrimoniale --- statusopgørelse --- balance contable --- ενοποιημένος ισολογισμός --- rozvaha --- status --- geconsolideerde balans --- stato patrimoniale --- koncernbalance --- účtovná závierka --- κλείσιμο των λογαριασμών --- zamknięcie ksiąg rachunkowych --- zatvaranje računa --- dúnadh cuntas --- kontode sulgemine --- zaključni račun --- fecho de contas --- għeluq tal-kontijiet --- végső elszámolás --- затворање сметки --- chiusura dei conti --- sąskaitų uždarymas --- regnskabsafslutning --- Rechnungsabschluss --- účetní uzávěrka --- tilinpäätös --- затварање рачуна --- bokslut --- closing of accounts --- sluiting van de rekeningen --- lichidare de conturi --- cierre de cuentas --- mbyllje e llogarive --- закриване на сметка --- kontu slēgšana --- sluitend maken van de rekeningen --- polaganje računa --- beszámoló --- arvlemise lõpetamine --- aruannete esitamine --- paraqitje e llogarive --- rendición de cuentas --- clearance of accounts --- resa dei conti --- prestação de contas --- zárómérleg --- vyúčtovanie --- εκκαθάριση λογαριασμών --- rekening en verantwoording --- saldeerimine --- расчитување сметки --- quadratura dei conti --- likuidim të llogarive --- avlägga räkenskap --- Rechnungsabschluß --- reddition des comptes --- apurement des comptes --- likvidace pohledávky --- regnskabsaflæggelse --- Rechnungslegung --- redovisning --- vyúčtování --- sąskaitų suvedimas --- Jahresabschluss --- tilien tarkastaminen ja hyväksyminen --- éves beszámoló --- granskning av konton --- restituirea unui cont --- rendiconto --- λογοδοσία --- regularización contable --- zúčtovanie --- închiderea unui cont --- rendering of accounts --- 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 --- Accounting