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HYDROLOGIE --- BELGIQUE, ESPACE GEOGRAPHIQUE --- SERVICES D'INTERVENTION --- INONDATIONS --- LIEGE, REGION --- HYDROLOGIE --- BELGIQUE, ESPACE GEOGRAPHIQUE --- SERVICES D'INTERVENTION --- INONDATIONS --- LIEGE, REGION
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HYDROLOGIE --- BELGIQUE, ESPACE GEOGRAPHIQUE --- SERVICES D'INTERVENTION --- INONDATIONS --- LIEGE, REGION --- HYDROLOGIE --- BELGIQUE, ESPACE GEOGRAPHIQUE --- SERVICES D'INTERVENTION --- INONDATIONS --- LIEGE, REGION
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Subsidences (géologie) --- Égouts pluviaux. --- Liège (Belgique)
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Subsidences (géologie) --- Égouts pluviaux. --- Liège (Belgique)
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Concertprogramma's --- België --- 20e eeuw --- Fonds Emma Piel (1887-1973)
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In the early 2000, the International Accounting Standards Board (IASB) began to design specific IFRS (International Financial Reporting Standards) for small and medium-sized entities (SMEs). Those SMEs are defined as entities that do not have public accountability and publish their financial statements on a regular basis. The IFRS for SMEs was designed on principles of its predecessors, the IFRS, but were simplified in order to be used by SMEs. A first version of the IFRS for SMEs was published in 2009. A second version of the IFRS for SMEs was published in November 2015, which takes into account several modifications made earlier. Today, the IFRS for SMEs is used in 80 countries. In its current version, the IFRS for SMEs will be effective in January 2017 and an early application is authorised. This master thesis revolves around the latest version of the IFRS for SMEs and will explain its main principles as well as a comparison with the Belgian generally accepted accounting principles (GAAP). Afterwards, this work will focus on the different opportunities that can benefit the SMEs. A survey will also support this work.
SME --- Small and medium-sized entities --- Opportunities --- International Financial Reporting Standards --- IFRS for SMEs --- IFRS --- Financial statements --- Accounting harmonisation --- Accounting --- PME --- Petites et Moyennes Entités --- Opportunités --- International Financial Reporting Standards --- IFRS pour les PME --- IFRS --- Etats financiers --- Harmonisation comptable --- Comptabilité --- Sciences économiques & de gestion > Comptabilité & audit
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Since the 1st January 2015, the Belgian Government decide to force the use of a fraud control system to ensure that all Horeca operators follow the tax and social regulations. The Horeca sector has unfortunately a bad reputation regarding the fraud. We are now at the end of 2017 and since the obligation to use a black box in 2015, the companies active in this sector had already published their annual accounts at the National Bank of Belgium. So these accounting information are already available for a first study of impact. This research thesis includes two main investigations: •What impact has had the « black box » regulation on the Horeca sector? •Is it possible to analyse this impact by means of the annuals accounts? We start by an analysis of the sector and of the Belgian economy as a whole to try to understand the main characteristics of the Horeca sector in terms of activities, workforce, tax regulation, social regulation, fraud. Then we quickly present the main actors of the sector. After that we present the timeframe of the introduction of the black box in the sector and we explain concretely what a black box and a cash register system is. Next we present our identification of the accounts concerned by the black box regulation. Then we present our method to use the Belgian « chart of accounts » to identify an impact of the black box regulation. We also study the limit of accounting information regarding this impact study. We try to overcome these difficulties through our analysis. In the analysis and results part of this project thesis, we analyse all the accounts identified and we look if there is an impact on the accounts and what is it. If there is no way to analyse the account identified, we try to propose an alternative. Finally we come to the conclusion in which we try to answer our two original questions.
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