Disclosure

Summer. CUSHING B.E., (1999), Economic Analysis of Accountants’ Ethical Standards : the Case of Audit Opinion Shopping, Journal of Accounting and Public Policy, 18, 4/5, pp. 395-428. DE ANGELO L., (1981), Auditor Independence, Low Balling, and Disclosure Regulation, Journal of Accounting and Economics, n° 3, pp. 113-127 DEMONG R.F., LINDGREN Jr J.H., PERRY S.E., (1994), Designing an Assessment Program for Accounting, Issues in Accounting Education, 9, 1, pp. 11-27. DONEY L.D., LEPHARDT N.E., TREBBY

Management Accounting Module description: This module seeks to build on previous exposure to financial accounting concepts and techniques by providing a more rigorous framework for revision. It emphasizes the major elements of measurement and disclosure in contemporary financial reporting. It also highlights the emergence of a global dimension to financial reporting through the adoption of international accounting standards. Learning goals: On completion of the module participants should be

The New Organizational Wealth. San Francisco : Berrett-Koehler Publishers Teller R. (1996). Evolution des travaux de recherche en comptabilité Journée « Recherche en Gestion », FNEGE, 83-98 Wallman S.M.H. (1995). The Future of Accounting and Disclosure in an Evolving World : The Need fro Dramatic Change. Accounting Horizons. September, 81-91

interest should be updated and clarified. Directors’ contracts of employment should be limited to a period of three years on first appointment and one year for reappointments, unless shareholders approve a longer period. There should be improved disclosure requirements in relation to a director’s training, qualifications and other relevant information. Shareholders • • • The law should be reformed to make it easier for investors who hold shares in nominee accounts to exercise shareholders’

reclassement de certains instruments financiers de la catégorie juste valeur par le profit ou la perte (FVTPL) et hors de la catégorie disponibles à la vente - pour plus de détails, voir IAS 39.50 (c). In the event of reclassification, additional disclosures are required under IFRS 7. En cas de reclassement, des informations additionnelles sont requises par IFRS 7. In March 2009 the IASB clarified that reclassifications of financial assets under the October 2008 amendments (see above): on reclassification

so much of the world’s oil. MARKET-ON-CLOSE (MOC) PRICING EXPLAINED The basics of MOC are fairly simple. Rather than taking price information on trust, companies are required to bid and offer in real time with full transparency and with full disclosure of details including supporting documentation. The bids and offers are firm and open to the market at large. Because price is a function of time, market assessments reflect values at a defined point in time, allowing both Page 2 Transparency

guidelines for a task of such dimension as that of accounting to outsiders. Unless there exist some generally accepted concept regarding the nature and measurement of assets, liabilities, revenues and expenses and some widely supported standard of disclosure and reporting; the usefulness of financial statement as report to outsiders will not be maximized. They can be no widespread understanding of an reliance on accounting statements unless they have been prepared in conformiting with generally accepted

l'entreprise. Dans le cadre de son engagement RSE, Alcatel-Lucent participe et adhère à différents cadres internationaux tels que le Dow Jones Sustainability Index, le Pacte mondial des Nations Unies, le Global Reporting Initiative et le Carbon Disclosure Project. Les activités RSE sont assurées par les membres du réseau du développement durable. Ces derniers proviennent de divers groupes, des Bell Labs et de plusieurs services de l'entreprise : ressources humaines, direction de l’Intégrité &

ancienne) dev par une ONG américaine, elle offre un cadre de reporting sur els act ESG de l’E.3. Lignes directives qui existent également sur les émissions carbones au niveau internationale (TFCFD) qui a été créée en France en 2015.4. Le carbone disclosure report (CDP) qui est une org à but non lucratif qui regroupe des investisseurs qui souhaitent diminuer les émissions carbones de leur portefeuille.5. Le référentiel de l’ONU : les objectifs de développement durable (ODD) développé en 2015 pour l’horizon

the place of employment which may be hazardous to the health or safety of employees or which are suspected by the employees of being hazardous. 42(1.1) Except where otherwise exempted by the regulations in respect of a claim for an exemption from disclosure of confidential business information in respect of a controlled product, an employer, in preparing the list referred to in subsection (1), shall identify all such agents referred to in subsection (1) by their common or generic names where they are