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L’intégralité du programme de l’épreuve n.4 Comptabilité et audit du diplôme supérieur de comptabilité et de gestion (DSCG), niveau Master (M) dont : - la description approfondie des notions essentielles et des problèmes comptables - des exercices d’application, des tests et des QCM Un ouvrage millésimé avec l’intégralité du programme de l’épreuve no4 pour une révision complète et efficace en toute confiance ! Actualisé avec les dernières dispositions règlementaires 2014. Il comprend 15 chapitres, conformément à la structure du programme où l'on distingue trois domaines de connaissances : - le diagnostic financier, l'évaluation et la communication financières des sociétés et des groupes - la comptabilité des regroupements d'entreprises avec ses deux volets : les fusions, les comptes consolidés - le contrôle interne et l'audit Chacun des problèmes comptables fait l'objet d'explications approfondies : - mentionnant les sources légales et réglementaires (code de commerce, PCG, IFRS) - assorties d'encadrés sur les positions fiscales ou sur les normes IFRS en relation avec la question traitée - illustrées d'exemples, montrant le jeu des comptes et, s'il y a lieu, l'incidence fiscale
L'intégralité du programme de l'épreuve n°4 Comptabilité et audit du diplôme supérieur de comptabilité et de gestion (DSCG), niveau Master (M) dont la description approfondie des notions essentielles et des problèmes comptables, des exercices d'application, des tests et des QCM. Un ouvrage millésimé avec l'intégralité du programme de l'épreuve no4 pour une révision complète et efficace en toute confiance ! Actualisé avec les dernières dispositions réglementaires 2014. Il comprend 15 chapitres, conformément à la structure du programme où l'on distingue trois domaines de connaissances : le diagnostic financier, l'évaluation et la communication financières des sociétés et des groupes, la comptabilité des regroupements d'entreprises avec ses deux volets : les fusions, les comptes consolidés, le contrôle interne et l'audit. Chacun des problèmes comptables fait l'objet d'explications approfondies : mentionnant les sources légales et réglementaires (code de commerce, PCG, IFRS), assorties d'encadrés sur les positions fiscales ou sur les normes IFRS en relation avec la question traitée, illustrées d'exemples, montrant le jeu des comptes et, s'il y a lieu, l'incidence fiscale.
Alliant avec pertinence l'exposé théorique et la mise en pratique, ce manuel Comptabilité et audit couvre l'intégralité du programme du DSG 4. Riche de nombreux exemples chiffrés et de références aux textes officiels, cet outil efficace de préparation permet d'acquérir toutes les connaissances indispensables à la réussite de l'examen et de les mettre en oeuvre à travers la résolution des 60 applications et études de cas proposés. Les corrigés des applications sont publiées dans un ouvrage à part. Cette 5e édition est à jour de toutes les réglementations comptables au 1er juillet 2014.
L’intégralité du programme de l’épreuve n.4 pour une révision complète et efficace en toute confiance. L’intégralité du programme de l’épreuve n.4 Comptabilité et Audit du DSCG dont : la description approfondie des notions essentielles et des problèmes comptables des exercices d’application, des tests et des QCM Des compléments numériques, les corrigés et des exercices à télécharger gratuitement sur www.editions-foucher.fr.
Sometime in the not-too-distant future ... unbeknownst to Earth, the Galaxy is home to a number of spacefaring societies. This confederation enforces a strict protocol forbidding any contact with civilizations that have not yet achieved both a substantial spacefaring capability and sufficient maturity to control the technology explosion before triggering their own extinction. While this policy is intended to only bring in peaceful new members, matters change entirely when the confederation is threatened by some unknown entity - is the menace real or imagined? The confederation decides to break with the rules and sends a delegate to Earth to hire one of the supposedly belligerent Earthlings to investigate and to revive the confederation’s long-unused starfleet. The Earthman agrees, but demands a high price: should he succeed, the confederation will have to accept Earth as a new member. As the threat becomes ever more acute, the question soon becomes which mission will prove harder - saving the confederation or convincing it to accept the deal! The extensive appendix, written in non-technical language, reviews the scientific and technological topics underlying the plot - ranging from the Fermi paradox, space travel and artificial/collective intelligence to theories on possible universal convergences in technological and biological development.
This wide-ranging Companion provides a vital overview of modern Chinese literature in different geopolitical areas, from the 1840s to now. It reviews major accomplishments of Chinese literary scholarship published in Chinese and English and brings attention to previously neglected, important areas. Offers the most thorough and concise coverage of modern Chinese literature to date, drawing attention to previously neglected areas such as late Qing, Sinophone, and ethnic minority literature Several chapters explore literature in relation to Sinophone geopolitics, regional culture, urban culture, visual culture, print media, and new media The introduction and two chapters furnish overviews of the institutional development of modern Chinese literature in Chinese and English scholarship since the mid-twentieth century Contributions from leading literary scholars in mainland China and Hong Kong add their voices to international scholarship
In the World Library of Educationalists series, international experts compile career-long collections of what they judge to be their finest pieces – extracts from books, key articles, salient research findings, major theoretical and practical contributions – so the world can read them in a single manageable volume. Readers will be able to follow the themes and strands and see how their work contributes to the development of the field. Since the publication of A Basis for Music Education in 1979, Keith Swanwick has continued to be a major influence on the theory and practice of music education. The international appeal of his insights into the fundamentals of music and music education is recognised in invitations from more than twenty countries to give Key Note presentations, conduct workshops, and advise as a consultant. These include such diverse places as Kazakhstan, Colombia, Iceland and Papua New Guinea. During 1998 he was Visiting Professor, University of Washington. In this collection, Swanwick brings together 12 of his key writings to present an overview of the development of his own work and of the field of music education. The text allows the reader to consider Swanwick’s approach to music education and how it is characterised by a concern for musical, and to some extent wider artistic, processes, shaped by his experience as a teacher and performing musician in a variety of settings, and also by the influences of philosophers, psychologists and sociologists.
Filled with dozens of working code examples that illustrate the use of over 40 popular Boost libraries, this book takes you on a tour of Boost, helping you to independently build the libraries from source and use them in your own code. The first half of the book focuses on basic programming interfaces including generic containers and algorithms, strings, resource management, exception safety, and a miscellany of programming utilities that make everyday programming chores easy. Following a short interlude that introduces template metaprogramming and functional programming, the later chapters are devoted to systems programming interfaces, focusing on directory handling, I/O, concurrency, and network programming
This proceedings volume presents selected and peer reviewed 50 reports of the 2015 International Conference on “Physics and Mechanics of New Materials and Their Applications” (Azov, Russia, 19-22 May, 2015), devoted to 100th Anniversary of the Southern Federal University, Russia. The book presents processing techniques, physics, mechanics, and applications of advanced materials. The book is concentrated on some nanostructures, ferroelectric crystals, materials and composites and other materials with specific properties. In this book are presented nanotechnology approaches, modern piezoelectric techniques, physical and mechanical studies of the structure-sensitive properties of the materials. A wide spectrum of mathematical and numerical methods is applied to the solution of different technological, mechanical and physical problems for applications. Great attention is devoted to novel devices with high accuracy, longevity and extended possibilities to work in a large scale of temperatures and pressure ranges, aggressive media, etc. The characteristics of materials and composites with improved properties is shown, and new possibilities in studying of various physico-mechanical processes and phenomena are demonstrated.
Multi-use performing arts centers are among the most complex of all building types and require excellent and flexible acoustics in order to suit the facility's varied programming needs. This technical and practical book by renowned acoustician Mark Holden delivers a full discussion of the challenges and solutions that arise in the concept, design, construction and commissioning phases. It serves students, architects, engineers, designers and acousticians.