Fiscalité d'entreprise partie 2
•
1 j'aime•1,298 vues
Fiscalité d'entreprise suite
Signaler
Partager
Signaler
Partager
Télécharger pour lire hors ligne
Recommandé
Mémoire: l'approche par les risques - parallèle avec le risque fiscal
Ce mémoire vise à traiter la manière dont le réviseur d'entreprises peut prendre en compte le risque fiscal, et plus précisément le risque engendré par la politique de prix de transfert des entreprises multinationales, sur l'audit qu'ils effectuent.
Recommandé
Mémoire: l'approche par les risques - parallèle avec le risque fiscal
Ce mémoire vise à traiter la manière dont le réviseur d'entreprises peut prendre en compte le risque fiscal, et plus précisément le risque engendré par la politique de prix de transfert des entreprises multinationales, sur l'audit qu'ils effectuent.
Management accounting control
This document appears to be a course syllabus and textbook on management accounting and control. It covers several topics related to the subject including a history of management accounting approaches, the role of management controllers and how it is changing, budgeting, capital budgeting, cash flow analysis, cost accounting techniques, and performance measurement. The document contains chapter summaries and outlines for each topic, exam information, and case studies.
Concepts d'économie et & marchés financiers
Introduction sur les marchés financiers et la macroéconomie - concepts de base
Fed contre BCE: le match des politiques monétaires face à la crise
Politique monétaire - crise - Rôle des Banques Centrales
Audit process
The document outlines the key steps in conducting an audit:
1. Planning the audit including understanding risks, determining materiality, and developing an audit program.
2. Assessing risks through evaluating inherent risk, internal controls, and determining a combined risk assessment.
3. Performing audit procedures including analytical procedures, tests of details on samples, and obtaining other evidence.
4. Concluding the audit by evaluating results, summarizing findings, and issuing an audit report with an opinion.
International Auditing Standards (ISA)
This document provides an overview of a course on International Auditing Standards. The objectives of the course are to understand the ISA framework, the role of auditors, and how to apply auditing concepts to real cases. Key topics that will be covered include the ISA standards, audit methodology, risk assessment, special topics like fraud and IT audits, and case studies. The evaluation will consist of a practical exam testing conceptual understanding and the ability to apply concepts to a real-life case study. Reference materials will include slides and clarified ISA standards available online.
Topic 5 mitigation options
This document describes the use of modeling to analyze options for reducing greenhouse gas (GHG) emissions and their economic impacts. It discusses an accounting model called OPE2RA that was used to study scenarios for reducing Belgium's GHG emissions by 80-95% by 2050 compared to 1990 levels. The model establishes historical emissions by sector, builds baseline and mitigation scenarios by identifying reduction opportunities in sectors like transport, buildings, agriculture, industry and energy production, and analyzes scenario impacts on emissions, costs, energy use and other indicators.
Topic 3 - efficiency
This document discusses the concept of efficiency in economics. It begins by introducing indifference curves, which represent combinations of goods that provide the same level of satisfaction to an individual. Pareto efficiency is defined as an allocation where no individual can be made better off without making another individual worse off. The first fundamental theorem of welfare economics states that under perfect competition, the market will lead to a Pareto efficient allocation of resources. However, the conditions required for perfect competition are often not met in reality, and governments may need to intervene to address market failures or fairness/equity concerns.
Topic 4 externalities and public goods
This document discusses public goods and externalities. It defines public goods as non-rival and non-excludable, and explains that their efficient provision requires the vertical summation of individual demand curves. It also describes the free-rider problem as an incentive for underprovision of public goods. Externalities are defined as activities that affect another's welfare outside of market mechanisms, like pollution. The efficient solution is for property rights to be assigned, allowing bargaining. Government can also intervene through taxes/subsidies or regulations.
Modalités selon lesquelles les entreprises peuvent opérer à l’étranger
Stratégie fiscale des groupes internationaux
Contenu connexe
Plus de Manon Cuylits
Management accounting control
This document appears to be a course syllabus and textbook on management accounting and control. It covers several topics related to the subject including a history of management accounting approaches, the role of management controllers and how it is changing, budgeting, capital budgeting, cash flow analysis, cost accounting techniques, and performance measurement. The document contains chapter summaries and outlines for each topic, exam information, and case studies.
Concepts d'économie et & marchés financiers
Introduction sur les marchés financiers et la macroéconomie - concepts de base
Fed contre BCE: le match des politiques monétaires face à la crise
Politique monétaire - crise - Rôle des Banques Centrales
Audit process
The document outlines the key steps in conducting an audit:
1. Planning the audit including understanding risks, determining materiality, and developing an audit program.
2. Assessing risks through evaluating inherent risk, internal controls, and determining a combined risk assessment.
3. Performing audit procedures including analytical procedures, tests of details on samples, and obtaining other evidence.
4. Concluding the audit by evaluating results, summarizing findings, and issuing an audit report with an opinion.
International Auditing Standards (ISA)
This document provides an overview of a course on International Auditing Standards. The objectives of the course are to understand the ISA framework, the role of auditors, and how to apply auditing concepts to real cases. Key topics that will be covered include the ISA standards, audit methodology, risk assessment, special topics like fraud and IT audits, and case studies. The evaluation will consist of a practical exam testing conceptual understanding and the ability to apply concepts to a real-life case study. Reference materials will include slides and clarified ISA standards available online.
Topic 5 mitigation options
This document describes the use of modeling to analyze options for reducing greenhouse gas (GHG) emissions and their economic impacts. It discusses an accounting model called OPE2RA that was used to study scenarios for reducing Belgium's GHG emissions by 80-95% by 2050 compared to 1990 levels. The model establishes historical emissions by sector, builds baseline and mitigation scenarios by identifying reduction opportunities in sectors like transport, buildings, agriculture, industry and energy production, and analyzes scenario impacts on emissions, costs, energy use and other indicators.
Topic 3 - efficiency
This document discusses the concept of efficiency in economics. It begins by introducing indifference curves, which represent combinations of goods that provide the same level of satisfaction to an individual. Pareto efficiency is defined as an allocation where no individual can be made better off without making another individual worse off. The first fundamental theorem of welfare economics states that under perfect competition, the market will lead to a Pareto efficient allocation of resources. However, the conditions required for perfect competition are often not met in reality, and governments may need to intervene to address market failures or fairness/equity concerns.
Topic 4 externalities and public goods
This document discusses public goods and externalities. It defines public goods as non-rival and non-excludable, and explains that their efficient provision requires the vertical summation of individual demand curves. It also describes the free-rider problem as an incentive for underprovision of public goods. Externalities are defined as activities that affect another's welfare outside of market mechanisms, like pollution. The efficient solution is for property rights to be assigned, allowing bargaining. Government can also intervene through taxes/subsidies or regulations.
Modalités selon lesquelles les entreprises peuvent opérer à l’étranger
Stratégie fiscale des groupes internationaux
Plus de Manon Cuylits (20)
La régulation des institutions financières en matière de risque
La régulation des institutions financières en matière de risque
Fed contre BCE: le match des politiques monétaires face à la crise
Fed contre BCE: le match des politiques monétaires face à la crise
Economie et marchés financiers - Les indicateurs de prix
Economie et marchés financiers - Les indicateurs de prix
Modalités selon lesquelles les entreprises peuvent opérer à l’étranger
Modalités selon lesquelles les entreprises peuvent opérer à l’étranger