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Статті в журналах з теми "Balance des comptes courants"
Bineau, Yannick. "Équilibre extérieur et taux de change réel : apport du modèle de croissance contrainte par la balance des paiements." Articles 84, no. 3 (December 8, 2009): 263–85. http://dx.doi.org/10.7202/038709ar.
Повний текст джерелаPasset, Olivier. "Intermédiations financières sur un marché globalisé." Revue de l'OFCE 52, no. 1 (January 1, 1995): 137–72. http://dx.doi.org/10.3917/reof.p1995.52n1.0137.
Повний текст джерелаICHOU, Mohammed Adil, Abderrazak ELHIRI, Driss RASSAM, Imad KHANCHAOUI, and Wafae CHAGRAOUI. "Évaluation de la position extérieure du Maroc. Application de l’approche External Balance Assessment « EBA »." International Journal of Financial Accountability, Economics, Management, and Auditing (IJFAEMA) 4, no. 1 (May 19, 2022): 01–22. http://dx.doi.org/10.52502/ijfaema.v4i1.253.
Повний текст джерелаBAKOUR, Chafik, and Wafaa Chagraoui. "Evaluation du déficit du compte courant marocain par l’approche External Balance Assessment." International Journal of Economic Studies and Management (IJESM) 1, no. 2 (November 25, 2021): 197–211. http://dx.doi.org/10.52502/ijesm.v1i2.189.
Повний текст джерелаGuez, Gérard. "Remboursement de comptes courants d’associés." Revue Francophone des Laboratoires 2011, no. 434 (July 2011): 83. http://dx.doi.org/10.1016/s1773-035x(11)71061-9.
Повний текст джерелаGuez, Gérard. "SEL : dividendes et revenus des comptes courants." Revue Francophone des Laboratoires 2009, no. 413 (June 2009): 95. http://dx.doi.org/10.1016/s1773-035x(09)74254-6.
Повний текст джерелаKaryotis, Catherine. "Rétrospective et perspective : six décennies de comptes courants de titres." Revue d'économie financière 97, no. 2 (2010): 71–85. http://dx.doi.org/10.3406/ecofi.2010.5393.
Повний текст джерелаGuez, Gérard. "Les sociétés d’exercice libéral, dividendes et revenus des comptes courants." Option/Bio 20, no. 420 (June 2009): 25. http://dx.doi.org/10.1016/s0992-5945(09)70174-6.
Повний текст джерелаSabaté, Flocel. "Els objectes de la vida quotidiana a les llars barcelonines al començament del segle XIV." Anuario de Estudios Medievales 20, no. 1 (April 2, 2020): 53. http://dx.doi.org/10.3989/aem.1990.v20.1142.
Повний текст джерелаCraig, Béatrice. "Solder les comptes : les sources de crédits dans les magasins généraux ruraux de l’est canadien au milieu du XIXe siècle." Journal of the Canadian Historical Association 13, no. 1 (February 9, 2006): 23–47. http://dx.doi.org/10.7202/031152ar.
Повний текст джерелаДисертації з теми "Balance des comptes courants"
Urbain-Parléani, Isabelle. "Les "Comptes courants d'associés"." Lille 3 : ANRT, 1985. http://catalogue.bnf.fr/ark:/12148/cb37594410f.
Повний текст джерелаMbang, Alexandre. "La fiscalité des comptes courants d'associés." Paris 2, 2006. http://www.theses.fr/2006PA020078.
Повний текст джерелаAymeric, Nicolas-Henri. "Essai sur une théorie générale du compte en droit privé /." Paris : Éd. Panthéon-Assas : diff. LGDJ, 2008. http://catalogue.bnf.fr/ark:/12148/cb41266136x.
Повний текст джерелаLabat, Julie. "Le compte courant bancaire des entreprises : une conciliation difficile entre la pratique et la théorie." Toulouse 1, 2005. http://www.theses.fr/2005TOU10046.
Повний текст джерелаThe banking currant account finds its origin in practice of the credit institutions in relation to companies. Appeared in the Middles Ages, this mechanism penetrated in the legal sphere many years later, its recognition as a banking contract dating only from the XIXe century. It is indeed at this time that the authors were interested in this particular mechanism, by the construction of a theory knows as "traditional" of the currant account. However, this original analysis did not convince the doctrines of the XXe century which endeavoured to denounce its inconsistencies and its dangers. With the paddle of the third millenium, the question arises the of knowing if there remain still elements of the classical theory in the current currant account. To answer it, it is advisable first of all to analyse the banking practice of the currant account , then to compare it with its theoretical vision resulting as well from doctrinal constructions as of the jurisprudential decisions, for lack of legislation on the matter. Such a work will lead to propose the inescapable distorsions between the two approaches practical and theoretical of the banking currant account. And it is precisely the existence of these differences which justifies a permanent effort of conciliation between these two visions in order to as well as possible determine the concept even of currant account. Such is the object of this work which will make an effort as far as possible to clarify a legal mechanism of most mysterious, in spite of a very frequent use in our society
Avare, Philippe. "Rôle et influence des comptes courants d'associés dans les petites et moyennes entreprises." Lille 3 : ANRT, 1985. http://catalogue.bnf.fr/ark:/12148/cb37594090t.
Повний текст джерелаPappadà, Francesco. "Effets au niveau agrégé de l'hétérogénéité des firmes et des frictions sur le marché du crédit." Paris 1, 2011. http://www.theses.fr/2011PA010020.
Повний текст джерелаAssogbavi, Koutchogna. "Global imbalances and international trade in the era of climate challenges." Electronic Thesis or Diss., Bordeaux, 2024. http://www.theses.fr/2024BORD0120.
Повний текст джерелаThis thesis empirically examines various key issues in international economics and finance through the lens of rising risks associated with climate change and mitigation policies. In its first chapter, it addresses the issue of global current account imbalances by analyzing the forces explaining their dynamics, particularly since the 2008 global financial crisis. It empirically evaluates the factors that could potentially explain the persistence of global imbalances in certain advanced, emerging, and low-income countries. The global financial crisis represents, according to our estimations, a structural break in the determination of current account balance determinants. Financial development, financial openness, and institutional variables are significant factors that influence the current account balance through changes in investment and savings behaviors. We then use our estimations to predict equilibrium current accounts and calculate the contribution of underlying factors. Despite some uncertainty around the estimates, our models are able to explain most observed current account configurations, showing only a surplus compared to equilibrium in the cases of Japan, China, and more recently, Germany. Following this general analysis, taking into account the impact of climate change mitigation policies shows that stricter environmental policy or high levels of environmental taxes lead to current account surpluses. Considering this potential impact of climate change mitigation policies, Chapter 2 examines the effects of environmental policy on international trade flows. It evaluates whether tightening environmental policy encourages the relocation of highly polluting activities. The results show no evidence of carbon leakage through international trade, as strict environmental policy generally leads to a reduction in CO2 emissions embodied in traded goods and services, both at the aggregate and sectoral levels. However, we find evidence of carbon leakage when considering imports from countries with less stringent environmental policies. Finally, Chapter 3 examines the effects of different types of climate events on various components of the balance of payments. We apply the local projection method to panel data to assess the impact of natural disasters on the balance of payments. This impact on the current account balance is negative in the short term and disappears one year after the disaster. Our results show that all components of trade decrease following a disaster. Service imports take the longest time to return to their initial state. The negative impact is greater in emerging countries than in more advanced ones. Similarly, in tropical, island, and coastal countries, the effects are more pronounced. Our work shows that climate change risks and environmental policies play an important role in international trade in goods and capital flows. These effects are expected to strengthen in the coming decades and could constitute fundamental factors in international economic and financial dynamics
Aymeric, Nicolas-Henri. "Essai sur une théorie générale du compte en droit privé." Paris 2, 2003. http://www.theses.fr/2003PA020060.
Повний текст джерелаAlexander, Sophie. "La fiscalité du transfert de créance en compte de passif." Aix-Marseille 3, 2006. http://www.theses.fr/2006AIX32052.
Повний текст джерелаAssociate current account work as same as traditional current account. Most of the systems applicable to the latter are also applicable to Associate current account. However, there is some particulars which encourage to file it in sui generis class of current account, “the associate account”. In addition to its basic functionalities in day to day management of cash flows between the company and the nominated of the account, it also makes possible to carry out transactions between various debit accounts within the same company, and especially debts transfers. Inland Revenue do not like this type of operation, and consider that it is non-invocable due some formalities were not over. This way of thinking is widely open to criticism, both to tax rules and principles application and to accounting standards or either the principles of civil law
Diomandé, Souleymane. "Regards sur les fonctions attribuées au capital social : (Aspects de droit comparé : droit uniforme de l’OHADA et droit français des sociétés)." Caen, 2012. http://www.theses.fr/2012CAEN0099.
Повний текст джерелаTraditionally, the share capital is presented as filling two essential functions in companies : on one hand, a function of distribution of the social rights because it is on the basis of this share capital that are distributed the pecuniary and political rights within the company between the partners and, on the other hand, a function of security of social creditors in the sense that the values brought by the partners and registered on this balance sheet item have to stay in the company until its liquidation. But, this study demonstrates that the post share capital of a company hardly serves as a reference to the distribution of the pecuniary and extra-pecuniary privileges between the partners and that it informs only very imperfectly the creditors about the financial solidity of their cocontracting party today. The orthodox presentation of the functions devolved to the share capital does not report finally any more the complexity of the company. The distribution of the rights between the partners raises henceforth more contractual arrangements which considers less the weight of the respective contribution of every partner than they are the consecration of the balance whom reached strengths of negotiation whereas sources and modalities of financing from the partners diversified and integrating the other balance sheet items. If some of these evolutions were allowed by the spaces of freedom which the company law offered to his users, on the other hand, counts of them are the expression of needs arisen from the practice which were not able to or did not know how to be the object of a specific legal consecration
Книги з теми "Balance des comptes courants"
Urbain-Parléani, Isabelle. Les comptes courants d'associés. Paris: Librairie générale de droit et de jurisprudence, 1986.
Знайти повний текст джерелаBurkina Faso. Office national du commerce extérieur. Service des statistiques. and Burkina Faso. Office national du commerce extérieur., eds. Etude sur les courants d'échanges commerciaux du Burkina Faso avec le Niger, le Nigéria et le Bénin. Ouagadougou: Burkina Faso, Ministère du commerce et de l'approvissionnement du peuple, Office national du commerce extérieur, 1986.
Знайти повний текст джерелаentrées-sorties, Statistique Canada Division des. Industries de services dans les comptes d'entrées-sorties du Canada (en prix courants): Sources de données et méthodes d'estimation. Ottawa, Ont: Statistique Canada, 1993.
Знайти повний текст джерелаFabing, Elise. Manuel contre le harcèlement au travail: Élise Fabing, l'avocate qui donne ses conseils sur les comptes #balance. HACHETTE PRAT, 2021.
Знайти повний текст джерелаЧастини книг з теми "Balance des comptes courants"
"tive had both positive and negative impacts on the evolution of French accounting. Among the positive results were the introduction of the “true and fair” concept used in English-speaking countries, which -goes beyond the French notion of comptes reguliers et sinceres (whose meaning is closer to careful obedience of the law), the new level of importance granted to notes to financial statements, the break down of income taxes information on deferred taxes. Among the negative impacts of the fourth directive on French accounting were the abandonment of the requirement for the preparation of a statement of changes in financial position; the partial abandonment of the functional classification in the balance sheet reverting to the previous classification of elements according to their degree of liquidity/maturity; and the abandonment of the computation of value added on the income statement. At the EEC level, financial statements were not designed with the same broad objective of serving micro and macro-accounting as in France. Furthermore, its development was based on the 1957 Accounting Plan's financial statements and on the German financial state ments in use in the 1960s [Nichus, Spring 1972]. Therefore, a number of innovations of the 1975 Plan, some of which reflected national accountants' demands, were not incorporated into the fourth directive. Similarly, since no conciliatory work had been done on a possible statement of changes in financial position at the EEC level, no such statement was included among the manda tory documents to be prepared annually by firms. EEC member countries could go beyond the fourth directive's requirements when incorporating its provisions into their respec tive laws. Nevertheless, France was bound by the EEC require ments, since the French industry representatives at the CNC found support in the directive for their claims for simpler statements and fewer disclosures than originally anticipated in the 1975 Plan. French companies did not want to have to disclose more informa tion than was required from their EEC competitors. Furthermore, it was not difficult at this point for industry representatives at the CNC to bring about changes in the 1975 Plan, since it was only a draft and had not yet been implemented. A compromise solution involved providing, in addition to the basic set of financial state ments, a more elaborate, optional set of documents with the same basic structure as the EEC directive statements, but retaining as many as possible of the innovations of the 1975 Plan. A third, much shorter set of statements was adopted for small firms. 298." In Accounting in France (RLE Accounting), 354. Routledge, 2014. http://dx.doi.org/10.4324/9781315871042-55.
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