5 résultats pour "accounting"

• Accounting and Bookkeeping.

  The proliferation of mandated notes that accompany financial statements is a particularly visible example. Such notes disclose information that is not already included inthe body of the financial statement. One of the very first notes identifies the accounting methods adopted when acceptable alternative methods also exist, or when theunique nature of the company's business justifies an otherwise unconventional approach. The notes also disclose information about lease commitments, contingent liab...

• la comptabilisation des quotas de gaz à effet de serre

  établissant un système d'échange de quotas d'émission de gaz à effet de serre dans la Communauté afin de créer dés 2005 un marché européen de quotas d'émission de CO2. De cette directive, de nombreuses notifications s'enchainent en France et ailleurs et de nombreux débats éclatent afin de définir tout ce qui découle de la directive de 2003, comme  un quota et des droits d'émission de gaz à effet de serre. Encore aujourd'hui, les discussions entre l'IASB (International Accounting Standards Bo...

• Stock Exchange.

  A Example of a Trade In an example of a trade, an investor wanting to buy 200 shares—also known as two round lots, of 100 shares each—of IBM stock will telephone or e-mail the order to abrokerage firm. This communication is normally made to an individual called a stockbroker. The investor might desire to buy the shares at the market, or current, price.On the other hand, the investor may choose to pay no more than a set amount per share. The brokerage firm then contacts one of its floor brokers...

• Taxation.

  Thus, corporate income faces a higher tax burden than income earned by individuals or by other types of businesses. Tax legislation passed in 2003 in the United Statesattempted to address this issue by lowering the tax rate on dividends. Some economists have proposed abolishing the corporate income tax and instead taxing the owners of corporations (shareholders) through the personal income tax.Other students of the tax system see the corporate income tax as the price corporations pay in return f...

• Greece - country.

  minerals, such as chromium, copper, uranium, and magnesium, are relatively small. Greece’s small petroleum deposits, located under the Aegean Sea near the island ofThásos, are rapidly being depleted. There are no significant reserves of natural gas. Greece’s forests, probably abundant in ancient times, have been significantly depleted. Subsequent soil erosion has made reforestation efforts difficult. Although muchof Greece’s soil is rocky and dry, the country’s mountains are interspersed with sm...