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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

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L'Europe a changé ! L'avez-vous remarqué ? La présidente de Moldavie, la ministre française en charge de l'Europe, deux députés européens, une vice-présidente de la Commission, un Ambassadeur de France, la présidente de la Berd, le n° 2 de la diplomatie européenne et de nombreuses personnalités de haut niveau, ouvrent les portes d'une meilleure compréhension des réalités européennes, n'occultant ni les avancées ni les défis lancés à une construction inédite qui se révèle plus indispensable que jamais. Dans cette période, l'Union européenne a démontré, d'une manière inédite, son unité, sa résilience et sa capacité de réaction.

EEC / European Union - EU -Europese Unie - Union Européenne - UE --- 331.30 --- 331.31 --- 334.151.0 --- Economische toestand --- Economisch beleid --- EG beleid: Algemeenheden --- question russo-ukrainienne --- situation financière --- situation politique --- situation économique --- situation de l'Union européenne --- politique de sécurité et de défense commune --- Union européenne --- Europese Unie --- Europska unija --- União Europeia --- Ευρωπαϊκή Ένωση --- Európska únia --- Európai Unió --- Europäische Union --- Europos Sąjunga --- Evropská unie --- Европска унија --- Unjoni Ewropea --- Европейски съюз --- Europeiska unionen --- European Union --- Euroopan unioni --- Eiropas Savienība --- Unión Europea --- Evropska unija --- Unia Europejska --- Unione europea --- Uniunea Europeană --- Den Europæiske Union --- Европска Унија --- Euroopa Liit --- an tAontas Eorpach --- Bashkimi Europian --- Sąjungos institucija --- Sąjungos teisė --- právo Únie --- νόμος της Ένωσης --- Savienības tiesības --- wet van de Unie --- legge dell'Unione --- Europæisk Union --- unionslagstiftning --- atto dell'Unione --- AE --- loi de l'Union --- EU --- e drejta e Bashkimit --- ЕУ --- lege a Uniunii Europene --- Union law --- 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 --- konflikt rosyjsko-ukraiński --- Vene-Ukraina tüli --- rusko-ukrajinsko vprašanje --- orosz-ukrán ügy --- ρωσο-ουκρανικό ζήτημα --- russisk-ukrainsk konflikt --- Rusijos ir Ukrainos klausimas --- questão russo-ucraniana --- questione russo-ucraina --- kwistjoni Russo-Ukrena --- Venäjän ja Ukrainan kysymys --- rysk-ukrainska frågan --- chestiunea ruso-ucraineană --- руско-украински въпрос --- Russisch-Oekraïense kwestie --- rusko-ukrajinsko pitanje --- Russo-Ukrainian issue --- conflicto entre Rusia y Ucrania --- rusko-ukrajinská otázka --- Krievijas-Ukrainas konflikts --- russisch-ukrainische Auseinandersetzung --- saincheist maidir leis an Rúis agus an Úcráin --- spór rosyjsko-ukraiński --- kwistjoni Russa-Ukrajna --- situation de la Crimée --- Krimcrisis --- litigio ruso-ucraniano --- Krimin kriisi --- Krimspørgsmålet --- Russisch-ukrainischer Konflikt --- Russisch-ukrainische Frage --- rusko-ukrajinský konflikt --- kríza na Kryme --- rusko-ukrajinski konflikt --- Vene-Ukraina küsimus --- cuestión ruso-ucraniana --- krími helyzet --- κατάσταση της Κριμαίας --- Krievijas un Ukrainas konflikts --- situácia na Kryme --- krimski spor --- Crimean conflict --- Krimas krīze --- Ukrainakonflikten --- rysk-ukrainska konflikten --- ρωσοουκρανική διένεξη --- ukrán válság --- question de la Crimée --- conflito na Crimeia --- questão da Crimeia --- Krim-Konflikt --- krími konfliktus --- situācija Krimā --- chestiunea Crimeii --- controversia russo-ucraina --- pitanje Krima --- rusko-ukrajinski sukob --- Krim-Krise --- Krymo krizė --- krimska kriza --- orosz-ukrán válság --- Rusijos ir Ukrainos konfliktas --- Crimean situation --- crise da Crimeia --- is-sitwazzjoni tal-Krimea --- conflicto ruso-ucraniano --- krimsko vprašanje --- ceist na Crimé --- krymský konflikt --- Crimean crisis --- otázka Krymu --- Krimin kysymys --- konflikt na Kryme --- litígio russo-ucraniano --- Krimas jautājums --- sprawa Krymu --- Руско-Украински конфликт --- Russisch-Oekraïens conflict --- différend russo-ukrainien --- il-kwistjoni tal-Krimea --- Krimconflict --- konflikten på Krimhalvøen --- Krimas konflikts --- Krim-Frage --- il-kriżi tal-Krimea --- Ukrainakrisen --- Krimmi konflikt --- crisi della Crimea --- Russo-Ukrainian conflict --- kriza na Krimu --- konflikt mellem Rusland og Ukraine --- problème de la Crimée --- Krimin tilanne --- situationen på Krim --- sprawa rosyjsko-ukraińska --- Руско-Украински спор --- кримска криза --- crisis de Crimea --- ρωσοουκρανικό ζήτημα --- conflitto della Crimea --- conflictul din Crimeea --- Krymo klausimas --- krymská krize --- krisen på Krim --- krími kérdés --- Lage der Krim --- Krimfrågan --- situação na Crimeia --- krími válság --- konflikt krymski --- konflikten mellem Rusland og Ukraine --- orosz-ukrán helyzet --- Krimmi kriis --- Venäjän ja Ukrainan kiista --- conflit criméen --- konflikten på Krim --- crise de la Crimée --- кримски конфликт --- sytuacja na Krymie --- conflito russo-ucraniano --- conflictul ruso-ucrainean --- Krimmi küsimus --- diferendul ruso-ucrainean --- кримско положение --- rusko-ukrajinský spor --- Krimkwestie --- il-kunflitt tal-Krimea --- Rusland-Ukraine-konflikt --- Venäjän ja Ukrainan konflikti --- spørgsmålet om Krim --- conflit russo-ukrainien --- Vene-Ukraina konflikt --- cuestión de Crimea --- ζήτημα της Κριμαίας --- rusko-ukrajinski spor --- tilwim Russu-Ukrajin --- conflicto de Crimea --- кримски въпрос --- Κριμαϊκή κρίση --- situația din Crimeea --- criza din Crimeea --- Krimin konflikti --- olukord Krimmis --- conflitto russo-ucraino --- krymská otázka --- problème russo-ukrainien --- Rusijos ir Ukrainos ginčas --- situace na Krymu --- Krimkrisen --- orosz-ukrán konfliktus --- situazione della Crimea --- krimski sukob --- kryzys krymski --- Krimkonflikten --- σύγκρουση της Κριμαίας --- Crimea question --- situatie op de Krim --- situación de Crimea --- ρωσοουκρανική σύρραξη --- Russo-Ukrainian dispute --- kunflitt Russu-Ukrajin --- situationen på Krimhalvøen --- questione della Crimea --- politinė padėtis --- situație politică --- politická situace --- politisk situation --- sitwazzjoni politika --- situazione politica --- πολιτική κατάσταση --- situatë politike --- političko stanje --- politieke situatie --- political situation --- политичка ситуација --- politická situácia --- politikai helyzet --- politiskais stāvoklis --- politični položaj --- политичка состојба --- poliitiline olukord --- политическа ситуация --- situación política --- staid pholaitiúil --- situação política --- sytuacja polityczna --- poliittinen tilanne --- politische Lage --- politické klima --- политички услови --- политичка клима --- fælles sikkerheds- og forsvarspolitik --- comhbheartas slándála agus cosanta --- politica de securitate și apărare comună --- kopējā drošības un aizsardzības politika --- gemeinsame Sicherheits- und Verteidigungspolitik --- zajednička sigurnosna i obrambena politika --- közös biztonság- és védelempolitika --- Обща политика за сигурност и отбрана --- společná bezpečnostní a obranná politika --- common security and defence policy --- skupna varnostna in obrambna politika --- gemeenschappelijk veiligheids- en defensiebeleid --- ühine julgeoleku- ja kaitsepoliitika --- europeisk säkerhets- och försvarspolitik --- politika e përbashkët e sigurimit dhe e mbrojtjes --- κοινή πολιτική aσφάλειας και άμυνας --- bendra saugumo ir gynybos politika --- politica di sicurezza e di difesa comune --- yhteinen turvallisuus- ja puolustuspolitiikka --- spoločná bezpečnostná a obranná politika --- Европска безбедносна и одбранбена политика --- politika ta' sigurtà u ta' difiża komuni --- wspólna polityka bezpieczeństwa i obrony --- política común de seguridad y defensa --- política comum de segurança e defesa --- Европска безбедносна и одбрамбена политика --- política común de defensa --- společná obranná politika --- политика на заедничка одбрана --- Euroopan turvallisuus- ja puolustuspolitiikka --- política europea de seguridad y defensa --- zajednička europska obrambena politika --- заедничка одбранбена политика --- ЕСДП --- EBOP --- mbrojtje e përbashkët --- Европейска политика за сигурност и отбрана --- Europees veiligheids- en defensiebeleid --- política europea común de seguridad y defensa --- közös védelem --- közös védelempolitika --- ETPP --- ESVP --- SVOP --- ühiskaitse --- evropská bezpečnostní a obranná politika --- yhteinen puolustuspolitiikka --- politika Ewropea ta' sigurtà u difiża --- KEBVP --- Κοινή Ευρωπαϊκή Πολιτική Ασφάλειας και Αμυνας --- politique commune de sécurité et de défense --- обща отбрана --- politique européenne de sécurité et de défense --- politika spoločnej obrany --- PECSD --- fælles europæisk sikkerheds- og forsvarspolitik --- közös európai biztonság- és védelempolitika --- politică de apărare comună --- PSDC --- défense commune --- politika Ewropea ta' sigurtà u ta' difiża --- európai biztonság- és védelempolitika --- PSMP --- Politika Europiane për Sigurimin dhe Mbrojtjen --- PMPE --- zajednička obrambena politika --- Заедничка европска безбедносна и одбранбена политика --- EJKP --- yhteinen puolustus --- ΚΕΠΑΑ --- ЗБОП --- Politika për Mbrojtjen dhe Sigurimin e Përbashkët Europian --- KDAP --- bendra Europos saugumo ir gynybos politika --- gemensam försvarspolitik --- Politika e Sigurimit dhe Mbrojtjes së Përbashkët --- GSVP --- politica di difesa comune --- ΕΠΑΑ --- ESDP --- GEVDB --- defesa comum --- ESFP --- kopēja aizsardzības politika --- Eiropas drošības un aizsardzības politika --- gemeinsame Verteidigung --- Beartas Eorpach Slándála agus Cosanta --- spoločná obrana --- BEGP --- EVDB --- Заједничка одбрана --- SBOP --- Europos saugumo ir gynybos politika --- společná obrana --- Common European Security and Defence Policy --- κοινή αμυντική πολιτική --- difiża komuni --- európai biztonsági és védelmi politika --- fælles forsvarspolitik --- ΚΠΑΑ --- EPBiO --- GSFP --- európska bezpečnostná a obranná politika --- skupna obramba --- Европска политика безбедности и одбране --- politica europeană de securitate și apărare --- CDP --- ευρωπαϊκή πολιτική ασφάλειας και άμυνας --- ÜJKP --- EYTPP --- PSDK --- EVOP --- defensa común --- CESDP --- Заједничка безбедносна и одбрамбена политика --- Política Europeia comum de segurança e defesa --- FSFP --- společná evropská obranná politika --- заедничка одбрана --- ESGP --- Europäische Sicherheits- und Verteidigungspolitik --- common defence --- bendra gynybos politika --- wspólna obrona --- gemensamt försvar --- obrambena politika zajednice --- common defence policy --- GVDB --- BSGP --- PESD --- wspólna polityka obronna --- ЕБОП --- Eiropas kopēja aizsardzības politika --- PMP --- ühine kaitsepoliitika --- κοινή άμυνα --- politica europea di sicurezza e di difesa --- Ευρωπαϊκή Πολιτική Ασφάλειας και Αμυνας --- PCSD --- bendra Europos gynybos politika --- gemeenschappelijk Europees veiligheids- en defensiebeleid --- CEDP --- SOP --- EDAP --- politika për mbrojtjen e përbashkët --- política de defesa comum --- gemensam europeisk säkerhets- och försvarspolitik --- European Security and Defence Policy --- közös védelmi politika --- Обща отбранителна политика --- gemensam säkerhets- och försvarspolitik --- bendra gynyba --- FESFP --- Заедничка безбедносна и одбранбена политика --- fælles forsvar --- PSAC --- PMSPE --- ОПСО --- politika komuni ta' difiża --- KVP --- ЕПСО --- Europska sigurnosna i obrambena politika --- europejska polityka bezpieczeństwa i obrony --- europæisk sikkerheds- og forsvarspolitik --- SEVOP --- KBVP --- skupna evropska varnostna in obrambna politika --- CBSC --- Euroopan yhteinen turvallisuus- ja puolustuspolitiikka --- Common European Defence Policy --- politique de défense commune --- EU's sikkerheds- og forsvarspolitik --- difesa comune --- PESM --- Заедничка европска одбранбена политика --- CSDP --- PESA --- Euroopa julgeoleku- ja kaitsepoliitika --- política europeia de segurança e defesa --- WPBiO --- evropska varnostna in obrambna politika --- Politika për Mbrojtjen e Përbashkët Europiane --- Comhbheartas Slándála agus Cosanta --- ESOP --- Lage der Europäischen Union --- EU situation --- situazione dell'Unione europea --- Euroopan unionin tilanne --- situace Evropské unie --- sytuacja Unii Europejskiej --- stāvoklis EK --- EU:s situation --- EU-situation --- staid an Aontais Eorpaigh --- situata në BE --- situácia Európskej únie --- Europos Sąjungos padėtis --- Euroopa Liidu olukord --- κατάσταση της Ευρωπαϊκής Ένωσης --- stanje Europske unije --- az Európai Unió helyzete --- situación de la Unión Europea --- situația Uniunii Europene --- стање ЕУ --- situatie van de Europese Unie --- положение на Европейския съюз --- il-qagħda tal-UE --- состојба во Европската Унија --- stanje Evropske unije --- situação da União Europeia --- resultat af EU-samarbejde --- situazione dell'UE --- prospettiva comunitaria --- perspektiva Skupnosti --- situácia EÚ --- Lage der Europäischen Gemeinschaft --- vyhliadky Spoločenstva --- perspektiva Europske unije --- ES padėtis --- situation in the European Union --- perspektiva Společenství --- перспектива на Общността --- stāvoklis Eiropas Kopienā --- EU:n tilanne --- situace Společenství --- prospetti Komunitarji --- situation of the EU --- is-sitwazzjoni tal-UE --- situación de la UE --- situatie binnen de EU --- fællesskabsudsigter --- ühenduse väljavaated --- perspectivas comunitarias --- stanje EU --- situation de l'UE --- mundësitë e Komunitetit --- situatie van de Europese Gemeenschap --- Lage der EU --- perspectivă comunitară --- ELi olukord --- EU:s framtidsutsikter --- stāvoklis ES --- gemenskapens perspektiv --- Bendrijos perspektyva --- situação CE --- situata e Bashkimit Europian --- yhteisön tulevaisuudennäkymät --- Kopienas izredzes --- κατάσταση της ΕΕ --- gemenskapsperspektiv --- situation in the EU --- ситуација у ЕУ --- situationen i EU --- perspetiva comunitária --- EU-udsigter --- Perspektiven der Gemeinschaft --- европска перспектива --- EU's stilling --- communautaire vooruitzichten --- состојба во ЕУ --- perspektywa wspólnotowa --- положение на ЕС --- EU-vooruitzichten --- situação da Comunidade Europeia --- Community prospects --- uniós helyzet --- situace ES --- az EU helyzete --- perspective communautaire --- situația UE --- situation of the European Union --- situata në Bashkimin Europian --- Europeiska unionens situation --- situação da UE --- κοινοτική προοπτική --- стање ЕЗ --- sytuacja UE --- economic situation --- ekonominė padėtis --- majanduslik olukord --- taloudellinen tilanne --- hospodářská situace --- gazdasági helyzet --- situazione economica --- економска состојба --- Wirtschaftslage --- οικονομική κατάσταση --- gospodarski položaj --- ekonomsko stanje --- ekonomikas stāvoklis --- situación económica --- situație economică --- staid eacnamaíoch --- economische situatie --- situação económica --- ekonomisk situation --- sytuacja gospodarcza --- gjendje ekonomike --- økonomisk situation --- стање привреде --- sitwazzjoni ekonomika --- икономическа ситуация --- hospodárska situácia --- ekonomický vývoj --- hospodářský vývoj --- економска ситуација --- состојба на економијата --- gospodarsko stanje --- stav hospodářství