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Divulgation Des Actifs Incorporels Dans Le Secteur Des Entreprises Indiennes

Divulgation Des Actifs Incorporels Dans Le Secteur Des Entreprises Indiennes

          
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About the Book

Ce document propose de trouver l'information sur les actifs incorporels dans les secteurs des entreprises indiennes (technologies de l'information, matériel de transport, biens de consommation courante et pétrole et gaz). Cette recherche a permis de constater que les entreprises divulguent davantage de capital humain que d'autres types de capital, tels que le capital externe, l'obligation de divulgation et le capital interne. Les entreprises indiennes ont augmenté la divulgation des actifs incorporels au cours de chaque exercice financier (de 2006-2007 à 2015-2016). L'attribution d'une divulgation judicieuse a permis de constater que le nombre d'emplois, la rémunération des employés, l'évaluation des actifs incorporels, les projets de recherche et les canaux de distribution étaient les éléments les plus souvent mentionnés par les entreprises dans leurs rapports annuels. Lors de l'analyse du total des actifs incorporels obligatoires de quatre secteurs, basée sur la norme comptable 26 et le classement des secteurs, il a été constaté que le secteur du pétrole et du gaz est celui qui a fait l'objet du plus grand nombre de déclarations obligatoires d'actifs incorporels entre les exercices 2006-07 et 2009-10, après quoi les technologies de l'information sont devenues le premier secteur le plus déclaré entre les exercices 2010-11 et 2015-16. Le secteur des biens de consommation courante était le deuxième secteur le plus important en termes d'actifs incorporels obligatoires.


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Product Details
  • ISBN-13: 9786203380514
  • Publisher: KS Omniscriptum Publishing
  • Publisher Imprint: Editions Notre Savoir
  • Height: 229 mm
  • No of Pages: 112
  • Spine Width: 7 mm
  • Width: 152 mm
  • ISBN-10: 6203380512
  • Publisher Date: 19 Mar 2021
  • Binding: Paperback
  • Language: French
  • Returnable: N
  • Weight: 177 gr


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Divulgation Des Actifs Incorporels Dans Le Secteur Des Entreprises Indiennes
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