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Deze uitgave is een handleiding bij de analyse en interpretatie van de cijfers van de gepubliceerde jaarrekening. Door middel van een in detail uitgewerkte case geven de auteurs de lezer een fundamenteel inzicht in de financiële analyse van de externe rapportering van een onderneming.De manier waarop de accountant de gepubliceerde cijfers van een onderneming analyseert, wordt op een praktijkgerichte manier benaderd. De interpretatie van de analyse wordt uitvoerig belicht. Naast de traditionele technieken die gebruikt worden om de bekende ratio?s te berekenen, geven de auteurs een duidelijk inzicht in de interpretatie van de cijfers. De cijfers van de bestudeerde onderneming worden voortdurend vergeleken met andere ondernemingen uit de sector.Ook het maatschappelijk jaarverslag komt aan bod: de toegenomen aandacht voor Maatschappelijk Verantwoord Ondernemen heeft immers ook een impact op de rapportering en de communicatie in het bedrijfsleven.Het boek richt zich tot studenten accountancy. Doordat gekozen werd voor een praktijkgerichte benadering, is het boek ook zeer toegankelijk voor niet-accountancystudenten. Bovendien kunnen professionele gebruikers hun parate kennis over deze materie bijschaven.Bron: www.larcier-intersentia.comWebshop: https://www.larcier-intersentia.com/nl/financiele-analyse-de-jaarrekening-toegepast-zevende-editie-9789400015876.html

Bachelor in het bedrijfsmanagement --- Financiële analyse --- Jaarrekening --- Externe evaluatie --- Accountancy --- Boekhouden --- Boekhoudrecht --- Jaarverslag --- Commercial law --- Financial analysis --- jaarrekeningen opstellen --- fiscaal recht --- financiële analyse --- Belgium --- Jaarrekeningen --- comptabilité générale --- analyse financière --- compte --- rachunek --- conta --- cont --- рачун --- conto --- Konto --- račun --- сметка --- konts --- cuenta --- cuntas --- účet --- räkenskaper --- llogari --- raamatupidamiskonto --- rekening --- account --- kont --- regnskab --- tili --- sąskaita --- számla --- λογαριασμός --- фактура --- rahoitustili --- conta financeira --- finanšu konts --- жиро-сметка --- konto --- pénzügyi számla --- λογαριασμός παραγωγής --- конто --- finansinė sąskaita --- financial account --- kapitaalrekening --- compte financier --- Herstellkonto --- conta de produção --- compte de production --- kont finanzjarju --- cuenta de producción --- finanční účet --- finantskonto --- трезорска сметка --- tillverkningskonto --- finansiel konto --- книговодствена сметка --- financiële rekening --- финансова сметка --- οικονομικός λογαριασμός --- conto finanziario --- finansregnskab --- λογαριασμός χρηματοπιστωτικών συναλλαγών --- трансакциска сметка --- produktionsregnskab --- finančný účet --- productierekening --- cont financiar --- χρηματοπιστωτικός λογαριασμός --- завршна сметка --- cuenta financiera --- тековна сметка --- produktionskonto --- finančni račun --- Fabrikationskonto --- finansräkning --- conto di produzione --- Finanzkonto --- finanční analýza --- pénzügyi elemzés --- finanšu analīze --- финансијска анализа --- финансови анализи --- analiżi finanzjarja --- análisis financiero --- finančna analiza --- finančná analýza --- financial analysis --- δημοσιονομική ανάλυση --- analiză financiară --- финансиска анализа --- finansanalys --- rahoituslaskelma --- análise financeira --- anailís airgeadais --- financijska analiza --- analizë financiare --- analiza finansowa --- finantsanalüüs --- finansinė analizė --- finansiel analyse --- analisi finanziaria --- Finanzanalyse --- pénzügyi analízis --- 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 --- Ratio-analyse --- accountancy

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This book analyses selected topics (e.g. fundamental principles and VAT, VAT treatment of financial services, taxable base and rates, exemptions, and deductions) by examining the most prominent and recent judgments of the Court of Justice of the European Union. Experts from all over the world, not just from academia but also government and judiciary representatives as well as tax practitioners, have provided their input and helped us compile what is an informative and worthy read for anyone dealing with indirect taxation on a professional basis.

VAT --- VAT rate --- tax exemption --- financial analysis --- finanční analýza --- pénzügyi elemzés --- finanšu analīze --- финансијска анализа --- финансови анализи --- analiżi finanzjarja --- análisis financiero --- finančna analiza --- finančná analýza --- δημοσιονομική ανάλυση --- analiză financiară --- финансиска анализа --- finansanalys --- rahoituslaskelma --- analyse financière --- análise financeira --- anailís airgeadais --- financijska analiza --- analizë financiare --- analiza finansowa --- financiële analyse --- finantsanalüüs --- finansinė analizė --- finansiel analyse --- analisi finanziaria --- Finanzanalyse --- pénzügyi analízis --- përjashtim tatimor --- esenzione fiscale --- oslobodenie od dane --- verovapaus --- освобождаване от данък --- φορολογική απαλλαγή --- exonération fiscale --- osvobození od daní --- adómentesség --- davčna oprostitev --- scutire de taxe --- díolúine ó cháin --- isenção fiscal --- belastingontheffing --- Steuerbefreiung --- eżenzjoni mit-taxxa --- ослободување од данок --- atleidimas nuo mokesčio --- skattefritagelse --- ослобођење од пореза --- maksuvabastus --- oslobođenje od poreza --- skattebefrielse --- zwolnienie od podatku --- exención fiscal --- atbrīvojums no nodokļa --- esonero fiscale --- exonération d'impôt --- exención impositiva --- exemption fiscale --- mokesčio netaikymas --- exención de impuestos --- exoneración de impuestos --- exoneración fiscal --- neapmokestinimas --- exención tributaria --- atleidimas nuo mokesčių --- ослободување од даночни обврски --- valoarea TVA --- PVN likme --- MwSt.-Satz --- ποσοστό ΦΠΑ --- momssats --- sadzba DPH --- stawka VAT --- ráta CBL --- stopa PDV-a --- shkallë tatimore e TVSH-së --- tipo del IVA --- rata tal-VAT --- стапка на ДДВ --- käibemaksumäär --- arvonlisäveron verokanta --- taux de TVA --- aliquota IVA --- BTW-tarief --- стопа ПДВ --- ставка ДДС --- héamérték --- stopnja DDV --- taxa do IVA --- sazba DPH --- PVM tarifas --- општ данок на потрошувачка --- оданочување на додадена вредност --- áfamérték --- PVM norma --- hozzáadottértékadó-mérték --- стапка на данок на додадена вредност --- повластена стапка на ДДВ --- општ данок на промет --- συντελεστής ΦΠΑ --- CBL --- BTW --- taxxa fuq il-valur miżjud --- ДДВ --- MwSt. --- PVM --- ALV --- DPH --- moms --- ДДС --- PDV --- hozzáadottérték-adó --- käibemaks --- 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 --- Value-added tax --- Taxe à la valeur ajoutée --- Cases. --- Jurisprudence --- Court of Justice of the European Union.

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Naast het uitvoeren van voornamelijk boekhoudkundige en fiscale taken, moet een accountant vandaag ook meer en meer onderlegd zijn in bedrijfskundige materies. Inderdaad, zijn klanten verwachten dat hij in staat is om het ondernemingssturen in steeds belangrijker mate mee vorm te geven. Met andere woorden, deze ontwikkeling vereist van de accountant een degelijke scholing in management accounting.In het kader van deze uitbreiding van accountantsactiviteiten, brengen wij in dit werk dan ook een tweetal fundamentele management accounting technieken onder de aandacht: kasstroomanalyse en financiële bedrijfsanalyse.Kasstroomcalculatietools laten de accountant toe zijn klanten te adviseren in verband met financiële beleidsbeslissingen die van invloed zijn op de waarde van hun onderneming.Financiële bedrijfsanalyse betreft een aantal analysetechnieken die de accountant kan gebruiken, om informatie in de jaarrekeningen van zijn klanten te converteren in indicatoren die een duidelijk beeld geven van de financiële prestaties van hun onderneming.

kapitaalbeweging --- boekhouding --- financiële analyse --- economische analyse --- bedrijfsbeheer --- cashflow --- Cashflow --- оптек на пари --- fluxo de tesouraria --- паричен поток --- cash flow --- kassavirta --- rahavoog --- pinigų srautas --- betalningsflöde --- fluss tal-flus --- denarni tok --- flux de numerar --- sreabhadh airgid --- novčani tijek --- cash-flow --- ταμειακή ροή --- новчани ток --- naudas plūsma --- fluks monetar --- cash flow per azione --- flusso di cassa --- beneficio neto y amortización --- löpande inkomster --- activo líquido --- peněžní tok --- margem bruta de autofinanciamento --- flusso di tesoreria --- löpande utgifter --- flux de trésorerie --- hotovostní toky --- готовински оптек --- tok hotovosti --- паричен тек --- εισροή-εκροή πόρων --- skillnaden mellan företagets --- margen bruto de financiación --- verfügbar erarbeitete Mittel --- прилив и одлив на пари --- pénzforgalmi egyenleg --- fluxo de caixa --- Bruttoertragsziffer --- Kapitalfluss aus Umsatz --- marge brute d'autofinancement --- готовинско плаќање --- готовински промет --- Bruttospanne der Eigenfinanzierung --- flujo de caja --- margine lordo di autofinanziamento --- podnikové vedení --- διοίκηση επιχειρήσεων --- správa spoločnosti --- managementul afacerilor --- uprava podjetja --- Unternehmensführung --- immaniġġjar operazzjonali --- gestão de empresas --- driftsledelse --- gestión empresarial --- uzņēmuma pārvaldība --- upravljanje poduzećem --- управување претпријатија --- företagsförvaltning --- вођење послова предузећа --- business management --- gestion d'entreprise --- verslo valdymas --- zarządzanie przedsiębiorstwem --- menaxhim biznesi --- vállalkozás igazgatása --- bainistíocht gnó --- ärijuhtimine --- бизнес управление --- yrityshallinto --- gestione d'impresa --- menaxhim i shoqërisë tregtare --- bendrovės administracija --- řízení společnosti --- administrarea companiei --- ettevõtte töökorraldus --- organización de la empresa --- podnikové řízení --- company administration --- strategia aziendale --- įmonės administracija --- менаџмент предузећа --- organisation d'entreprise --- Betriebsorganisation --- gestione aziendale --- uprava poduzeća --- įmonės vadovybė --- organizzazione aziendale --- management --- uzņēmuma pārvalde --- įstaigos vadovybė --- organização da empresa --- ekonomska analiza --- anailís eacnamaíoch --- közgazdasági elemzés --- taloudellinen analyysi --- majandusanalüüs --- análise económica --- ekonomická analýza --- analiză economică --- analiżi ekonomika --- ekonomisk analys --- analiza ekonomiczna --- ekonomiskā analīze --- ekonominė analizė --- análisis económico --- Wirtschaftsanalyse --- οικονομική ανάλυση --- economic analysis --- analizë ekonomike --- analyse économique --- økonomisk analyse --- економска анализа --- analisi economica --- икономически анализ --- majanduse hindamine --- analiza gospodarskih aktivnosti --- analyse van de economische activiteit --- istraživanje gospodarstva --- οικονομική εκτίμηση --- stima economica --- economic study --- οικονομική μελέτη --- ekonomisk utvärdering --- taloudellinen arviointi --- økonomisk vurdering --- gazdasági elemzés --- ekonomické hodnocení --- ekonomiskie pētījumi --- rozbor hospodářské činnosti --- ανάλυση δραστηριοτήτων --- vlerësim ekonomik --- analýza hospodárskych činností --- avaliação económica --- évaluation économique --- Wirtschaftsstudie --- ekonomiskās darbības analīze --- valutazione economica --- studio economico --- gospodarska analiza --- evaluación económica --- ekonomiskais novērtējums --- analyysi taloudellisesta toiminnasta --- estudo económico --- gospodarska studija --- majandustegevuse hindamine --- ekonomické hodnotenie --- analiza activității economice --- analys av ekonomisk aktivitet --- ekonomická studie --- a gazdasági tevékenység elemzése --- estudio económico --- economic evaluation --- majandustegevuse analüüs --- analisi delle attività --- gazdasági tanulmány --- анализа на економски активности --- Aktivitätsanalyse --- ekonominis įvertinimas --- taloudellinen tutkimus --- studim ekonomik --- ekonominiai tyrimai --- studiu economic --- ökonomische Analyse --- ekonomická štúdia --- étude économique --- analizë e veprimtarisë ekonomike --- análise de atividade --- wirtschaftliche Bewertung --- analysis of economic activity --- economische studie --- ekonomisk studie --- economische evaluatie --- evaluare economică --- valoración económica --- aktivitetsanalyse --- analyse d'activité --- ekonominės veiklos analizė --- gazdasági értékelés --- finanční analýza --- pénzügyi elemzés --- finanšu analīze --- финансијска анализа --- финансови анализи --- analiżi finanzjarja --- análisis financiero --- finančna analiza --- finančná analýza --- financial analysis --- δημοσιονομική ανάλυση --- analiză financiară --- финансиска анализа --- finansanalys --- rahoituslaskelma --- analyse financière --- análise financeira --- anailís airgeadais --- financijska analiza --- analizë financiare --- analiza finansowa --- finantsanalüüs --- finansinė analizė --- finansiel analyse --- analisi finanziaria --- Finanzanalyse --- pénzügyi analízis --- 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 --- ruch kapitału --- кретање капитала --- lëvizja e kapitalit --- tőkemozgás --- gluaiseacht caipitil --- Kapitalverkehr --- движение на капитала --- movimenti ta' kapital --- capital movement --- κίνηση κεφαλαίων --- mișcare de capital --- pohyb kapitálu --- kapitalo judėjimas --- pääoman liikkeet --- pretok kapitala --- movimiento de capitales --- kapitalbevægelse --- kapitāla kustība --- movimento de capitais --- kapitalisiire --- kretanje kapitala --- kapitalrörelse --- движење на капитал --- movimento di capitali --- mouvement de capitaux --- kapitali vool --- Kapitalbewegung --- kapitalo srautas --- fluctuație de capital --- kapitāla aprite --- прилив и одлив на капитал --- fluks i kapitalit --- ροές κεφαλαίων --- příliv kapitálu --- kapitaalstroom --- tőkeáramlás --- kapitalstrøm --- protok kapitala --- kapitāla plūsma --- flux de capitaux --- tőkeműveletek --- Kapitalfluss --- flow of capital --- tok kapitálu --- fluxo de capitais --- pääomavirrat --- kapitálové toky --- flujo de capitales --- Finanzfluss --- kapitalström --- flusso di capitali --- Financial analysis