Disclosure

encounter differences, language & ethical issues. It also has some personal, academic & instrumental dimensions. How do you deal with IC and how you can overcome your own limitations? You need knowledge to deal with IC, you reveal your identity (disclosure) & fill in info about the other (closure), you construct knowledge about self & other in interaction (dis-closure). You share to reduce uncertainty. Punctuation Process of perception by which people organize their ongoing interactions into

Extraordinary Items Interest and Dividends Taxes on Income Investments in Subsidiaries, Associates and Joint Ventures Acquisitions and Disposals of Subsidiaries and Other Business Units Non-cash Transactions Components of Cash and Cash Equivalents Other Disclosures Effective Date Appendices 1 Cash Flow Statement for an Enterprise other than a Financial Institution 2 Cash Flow Statement for a Financial Institution Paragraphs 1-3 4-5 6-9 7-9 10-17 13-15 16 17 18-20 21 22-24 25-28 29-30 31-34 35-36 37-38 39-42

‘Presentation of financial statements under IAS 1 (revised)’. This assumes the adoption of the singlestatement approach (that is, a ‘statement of comprehensive income’). This guide does not address in detail the disclosure requirements; these can be found in the PwC publication IFRS disclosure checklist. The information in this guide is arranged in six sections: • Accounting rules and principles. • Income statement and related notes. • Balance sheet and related notes. • Consolidated and separate financial

littérature. Journal : Cerveau & Psycho – n°62 mars- avril 2014 Public visé : Grand public Sujet : L’action de Facebook sur notre cerveau. Domaine ou secteur théorique : Neuroscience cognitive Mots-clés : noyau accumbens, comparaison social, self-disclosure, aire tegmentale ventrale, amygdale, gyrus temporal médian, sillon temporal supérieur, surhomme sociaux. Résumé L’auteur introduit son sujet en disant qu’une personne sur six utilise Facebook dans le monde et en France c’est une personne sur

December 2003) IAS 16 Property, Plant and Equipment (as revised in December 2003) IFRS 3 Business Combinations (issued March 2004) IFRS 5 Non-current Assets Held for Sale and Discontinued Operations (issued March 2004) IFRS 7 Financial Instruments: Disclosures (issued August 2005) IAS 1 Presentation of Financial Statements (as revised in September 2007).* In November 2006 the IASB issued IFRS 8 Operating Segments, which replaced IAS 14. IFRS 8 has been amended by IAS 1 Presentation of Financial Statements

| Avantages du personnel | IAS 20 | Accounting for Government Grants and Disclosure of Government Assistance | Comptabilisation des subventions publiques et informations à fournir | IAS 21 | The Effects of Changes in Foreign Exchange Rates | Effets des variations des cours des monnaies étrangères (voir taux de change, risque de change) | IAS 23 | Borrowing Costs | Coûts d'emprunt | IAS 24 | Related Party Disclosures | Information relative aux parties liées | IAS 26 | Accounting and Reporting

espionage] impose precludes any action for their enforcement’. The Court then went further to stating ‘as a general principle, that public policy forbids the maintenance of any suit in a court of justice, the trial of which would inevitably lead to the disclosure of matters which the law itself regards as confidential, and respecting which it will not allow the confidence to be violated’. The fact that any suit aiming at the correct application of a secret contract with the State must be dismissed is known

valeur nette.  Le concept de « juste valeur » (Fair Value) a pris son sens actuel à partir des années 1990.  Durant cette période, son usage s’est étendu à l’information sur les instruments financiers fournie en annexe des comptes (disclosure).  Par la suite, la juste valeur a servi à la reconnaissance comptable (recognition) — c’est-à-dire à la comptabilisation des pertes et gains latents en résultat— de certains instruments financiers et produits dérivés.  Volonté

mais avec des acceptions spécifiques et un champ d’application limité15 - a pris son sens actuel à partir des années 1990. Durant cette période, son usage s’est étendu à l’information sur les instruments financiers fournie en annexe des comptes (disclosure), puis ultérieurement à la reconnaissance comptable (recognition) - c’est-à-dire à la comptabilisation des pertes et gains latents en résultat - de certains instruments financiers et produits dérivés. Actuellement son usage se généralise, dans des

1.5 1.6 1.02 7.8 1.6 0.1 10.7 9.6 1.6 1.4 0.87 6.4 1.4 0.1 69.8-39.8 876 884 42.3 3m 12m 70.3 62.6 Patrick Jousseaume (33) 1 42 13 66 62 patrick.jousseaume@sgcib.com jean-baptiste.roussille@sgcib.com CERTIFICATION(S), IMPORTANT DISCLOSURES AND DISCLAIMERS AND THE STATUS OF NON-US RESEARCH ANALYSTS. Macro Commodities Forex Rates Equity Credit F177536 Societe Generale (“SG”) does and seeks to do business with companies covered in its research reports. As a result, investors should