References of "Olivier, Henri"
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See detailEnforcement of accounting standards, financial crisis, and their impact on impairment of non financial assets
Yammine, Mira ULg; Olivier, Henri ULg

Conference (2014, April 24)

The consistent application of IFRS is a concern for the different users of financial statements. In this context this study aims to investigate the impact exercised by the enforcement of accounting ... [more ▼]

The consistent application of IFRS is a concern for the different users of financial statements. In this context this study aims to investigate the impact exercised by the enforcement of accounting standards and the financial crisis on the consistent application of IAS 36 `impairment of assets¿. Listed companies from17 European countries applying IFRS are selected. Two groups of countries are selected based on government indicators namely rule of law, control of corruption, regulatory quality, and government effectiveness. Enforcement of accounting standards is determined from a survey addressed to the institutional oversights bodies that supervise and enforce accounting standards applications in each country. We find that the enforcement of accounting standards has decreased the impairment of assets registrations. But this observation appears to be true only in high government indicators countries. In these same countries the financial crisis has a positive impact on the impairment of assets magnitude. [less ▲]

Detailed reference viewed: 9 (0 ULg)
See detailLettre d'affirmation, dirigeants et réviseurs d'entreprises - Avant propos
Olivier, Henri ULg

in Centre d'information du revisorat d'entreprises (Ed.) Lettre d'affirmation, dirigeants et réviseurs d'entreprises (2008)

This book includes speakers contributions to a seminar on the representation letter and in particular the recently revised ISA 580. Authors discuss the concept of audit evidence, the responsibilities of ... [more ▼]

This book includes speakers contributions to a seminar on the representation letter and in particular the recently revised ISA 580. Authors discuss the concept of audit evidence, the responsibilities of management and auditors. Examples of representation letters are added in an appendix [less ▲]

Detailed reference viewed: 178 (5 ULg)
See detailPréface au lexique thématique de la comptabilité
Olivier, Henri ULg

in Antoine, Joseph (Ed.) Lexique thématique de la comptabilité (2008)

Detailed reference viewed: 69 (9 ULg)
See detailLe concept d'équivalence des normes, une réponse à la mondialisation des marchés de capitaux
Olivier, Henri ULg

in De Wulf, Hans; Steenot, Reinhard; Tison, Michel (Eds.) et al Van Alle Markten - Liber Amicorum Eddy Wymeersch (2008)

In this paper we discuss the criteria for recognition of foreign GAAPs applied by issuers of European Regulated Capital Markets. We also discuss the conditions to recognise inspections of audit firms ... [more ▼]

In this paper we discuss the criteria for recognition of foreign GAAPs applied by issuers of European Regulated Capital Markets. We also discuss the conditions to recognise inspections of audit firms auditing issuers on a EU Regulated Market carried out by foreign oversight authorities. We conclude that the concept of mutual recognition applied in the European Union differs from equivalence (or full reliance) applied in the US but in both cases it seems difficult to avoid the additional condition of convergence of standards. [less ▲]

Detailed reference viewed: 104 (6 ULg)