L'identification des incorporels acquis lors de regroupements d'entreprises (Record no. 39737)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01366naa a2200241uu 4500 |
| 001 - CONTROL NUMBER | |
| control field | 1060915150737 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20190218142023.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 110609s2010 xx ||||gr |0|| 0 fre d |
| 999 ## - SYSTEM CONTROL NUMBERS (KOHA) | |
| Koha Dewey Subclass [OBSOLETE] | PHL2MARC21 1.1 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | BOUDEN, Inès |
| 9 (RLIN) | 45079 |
| 245 10 - TITLE STATEMENT | |
| Title | L'identification des incorporels acquis lors de regroupements d'entreprises |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Paris : |
| Name of publisher, distributor, etc. | Lavoisier, |
| Date of publication, distribution, etc. | oct. 2010 |
| 520 3# - SUMMARY, ETC. | |
| Summary, etc. | Cette étude sintéresse aux facteurs explicatifs des décisions didentification des incorporels acquis lors de regroupements dentreprises. Elle porte sur un échantillon de regroupements initiés sur le marché français pendant la période 2005-2006 et comptabilisés selon le référentiel IFRS. Les résultats révèlent que les choix comptables des groupes français, au moment de lallocation du coût dacquisition, résultent dun arbitrage entre la volonté de maximiser les résultats futurs et celle de minimiser le risque de dépréciation des incorporels non amortissables |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Fusão de Empresas |
| 9 (RLIN) | 12514 |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Análise Contábil |
| 9 (RLIN) | 12727 |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Gestão Financeira |
| 9 (RLIN) | 13705 |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Modelo de Gestão |
| 9 (RLIN) | 12032 |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | França |
| 9 (RLIN) | 13169 |
| 773 08 - HOST ITEM ENTRY | |
| Title | Revue Française de Gestion |
| Related parts | 36, 207, p. 111-123 |
| Place, publisher, and date of publication | Paris : Lavoisier, oct. 2010 |
| International Standard Serial Number | ISSN 03384551 |
| Record control number | |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Periódico |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) | |
| -- | 20110609 |
| Operator's initials, OID (RLIN) | 1515^b |
| Cataloger's initials, CIN (RLIN) | Daiane |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) | |
| -- | 20120214 |
| Operator's initials, OID (RLIN) | 0810^b |
| Cataloger's initials, CIN (RLIN) | Keicielle |
No items available.
