Payement Basï¿½ Sur Actions Ifrs2 Ï¿½ Solution De La Prï¿½Vention De La Manipulation Du Rï¿½Sultat De Lï¿½Entitï¿½ Ï¿½Conomique
Les utilisateurs des informations financiï¿½res, en particulier les investisseurs, ont lï¿½opinion que certaines compagnies omettent certains frais dans le but de la manipulation des rï¿½sultats financiers. Lï¿½apparition IFRS2, a crï¿½e parmi les managers de grandes compagnies une sï¿½rie de controverses vu quï¿½ils avaient des opinions diffï¿½rentes en ce qui concerne lï¿½influence de lï¿½application de ces normes sur les situations financiï¿½res. Cet article essaie de mettre en ï¿½vidence les corrï¿½lations positives qui existent entre lï¿½utilisation des options par actions par les compagnies et lï¿½accroissement du profit de celles-ci. A travers la prï¿½sentation de certaines ï¿½tudes de cas on exemplifie des cas concrets dï¿½application du standard IFRS2.
Volume (Year): 3 (2008)
Issue (Month): 1(3)_Spring2008 ()
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