Essec\Faculty\Model\Profile {#2233
#_id: "B00000158"
#_source: array:40 [
"bid" => "B00000158"
"academId" => "1948"
"slug" => "dick-wolfgang"
"fullName" => "Wolfgang DICK"
"lastName" => "DICK"
"firstName" => "Wolfgang"
"title" => array:2 [
"fr" => "Professeur enseignant"
"en" => "Teaching Professor"
]
"email" => "dick@essec.edu"
"status" => "ACTIF"
"campus" => "Campus de Cergy"
"departments" => []
"phone" => "+33 (0)1 34 43 30 09"
"sites" => []
"facNumber" => "1948"
"externalCvUrl" => "https://faculty.essec.edu/cv/dick-wolfgang/pdf"
"googleScholarUrl" => null
"facOrcId" => null
"career" => array:7 [
0 => Essec\Faculty\Model\CareerItem {#2256
#_index: null
#_id: null
#_source: array:7 [
"startDate" => "1996-09-01"
"endDate" => "2009-08-31"
"isInternalPosition" => true
"type" => array:2 [
"fr" => "Positions académiques principales"
"en" => "Full-time academic appointments"
]
"label" => array:2 [
"fr" => "Professeur assistant"
"en" => "Assistant Professor"
]
"institution" => array:2 [
"fr" => "ESSEC Business School"
"en" => "ESSEC Business School"
]
"country" => array:2 [
"fr" => "France"
"en" => "France"
]
]
+lang: "fr"
+"parent": Essec\Faculty\Model\Profile {#2233}
}
1 => Essec\Faculty\Model\CareerItem {#2257
#_index: null
#_id: null
#_source: array:7 [
"startDate" => "2009-09-01"
"endDate" => "2012-08-31"
"isInternalPosition" => true
"type" => array:2 [
"fr" => "Positions académiques principales"
"en" => "Full-time academic appointments"
]
"label" => array:2 [
"fr" => "Professeur enseignant associé"
"en" => "Associate Teaching Professor"
]
"institution" => array:2 [
"fr" => "ESSEC Business School"
"en" => "ESSEC Business School"
]
"country" => array:2 [
"fr" => "France"
"en" => "France"
]
]
+lang: "fr"
+"parent": Essec\Faculty\Model\Profile {#2233}
}
2 => Essec\Faculty\Model\CareerItem {#2258
#_index: null
#_id: null
#_source: array:7 [
"startDate" => "2012-09-01"
"endDate" => null
"isInternalPosition" => true
"type" => array:2 [
"fr" => "Positions académiques principales"
"en" => "Full-time academic appointments"
]
"label" => array:2 [
"fr" => "Professeur enseignant"
"en" => "Teaching Professor"
]
"institution" => array:2 [
"fr" => "ESSEC Business School"
"en" => "ESSEC Business School"
]
"country" => array:2 [
"fr" => "France"
"en" => "France"
]
]
+lang: "fr"
+"parent": Essec\Faculty\Model\Profile {#2233}
}
3 => Essec\Faculty\Model\CareerItem {#2259
#_index: null
#_id: null
#_source: array:7 [
"startDate" => "1991-09-01"
"endDate" => "1993-07-31"
"isInternalPosition" => true
"type" => array:2 [
"fr" => "Positions académiques principales"
"en" => "Full-time academic appointments"
]
"label" => array:2 [
"fr" => "Assistant de Recherche, spécialisé en Comptabilité Comparative Internationale : Recherche Européenne sur les Principes de Comptabilité: Analyse des pratiques de comptabilité internationales dans douze pays Européens et création d'une base de données informatique. Avec P. Delvaille (ESCP), S. Archer (London), et S. Maclay (Bangor)"
"en" => "Research-Assistant, specializing in international comparative accounting : European research on accounting principles: Analysis of international accounting practices in twelve European countries and the creation of a computerized database. With P. Delvaille (ESCP), S. Archer (London), and S. Maclay (Bangor)"
]
"institution" => array:2 [
"fr" => "ESCP EUROPE"
"en" => "ESCP EUROPE"
]
"country" => array:2 [
"fr" => "France"
"en" => "France"
]
]
+lang: "fr"
+"parent": Essec\Faculty\Model\Profile {#2233}
}
4 => Essec\Faculty\Model\CareerItem {#2260
#_index: null
#_id: null
#_source: array:7 [
"startDate" => "1993-07-01"
"endDate" => "1995-10-01"
"isInternalPosition" => true
"type" => array:2 [
"fr" => "Positions académiques principales"
"en" => "Full-time academic appointments"
]
"label" => array:2 [
"fr" => "Assistant de Recherche, spécialisé en Comptabilité Comparative Internationale : Développement d'un programme informatique pour convertir les comptes annuels dans un context national (France, Allemagne, Espagne, Royaume Uni). En collaboration avec: J.Y. Eglem et P. Delvaille; 1993-1995."
"en" => "Research-Assistant, specializing in international comparative accounting : Development of a computerized program of conversion for annual accounts within a national context. (France, Germany, Spain, Great Britain). In collaboration with: J.Y. Eglem and P. Delvaille; 1993-1995."
]
"institution" => array:2 [
"fr" => "ESCP EUROPE"
"en" => "ESCP EUROPE"
]
"country" => array:2 [
"fr" => "France"
"en" => "France"
]
]
+lang: "fr"
+"parent": Essec\Faculty\Model\Profile {#2233}
}
5 => Essec\Faculty\Model\CareerItem {#2261
#_index: null
#_id: null
#_source: array:7 [
"startDate" => "2022-09-01"
"endDate" => "2025-08-31"
"isInternalPosition" => true
"type" => array:2 [
"en" => "Other appointments"
"fr" => "Autres positions"
]
"label" => array:2 [
"fr" => "responsable du département Comptabilité et contrôle de gestion"
"en" => "Head of the Accounting and Management Control Department"
]
"institution" => array:2 [
"fr" => "ESSEC Business School"
"en" => "ESSEC Business School"
]
"country" => array:2 [
"fr" => "France"
"en" => "France"
]
]
+lang: "fr"
+"parent": Essec\Faculty\Model\Profile {#2233}
}
6 => Essec\Faculty\Model\CareerItem {#2262
#_index: null
#_id: null
#_source: array:7 [
"startDate" => "2024-12-01"
"endDate" => "2025-11-30"
"isInternalPosition" => true
"type" => array:2 [
"en" => "Other Academic Appointments"
"fr" => "Autres positions académiques"
]
"label" => array:2 [
"fr" => "Directeur académique du Mastère Spécialisé Direction Financière et Contrôle"
"en" => "Academic director of the Mastère Spécialisé Direction Financière et Contrôle"
]
"institution" => array:2 [
"fr" => "ESSEC Business School"
"en" => "ESSEC Business School"
]
"country" => array:2 [
"fr" => "France"
"en" => "France"
]
]
+lang: "fr"
+"parent": Essec\Faculty\Model\Profile {#2233}
}
]
"diplomes" => array:4 [
0 => Essec\Faculty\Model\Diplome {#2235
#_index: null
#_id: null
#_source: array:6 [
"diplome" => "DIPLOMA"
"type" => array:2 [
"fr" => "Diplômes"
"en" => "Diplomas"
]
"year" => "1997"
"label" => array:2 [
"en" => "Doctorat in Sciences of Management"
"fr" => "Doctorat en Sciences de Gestion"
]
"institution" => array:2 [
"fr" => "Université Paris-Est-Créteil-Val-de-Marne"
"en" => "Université Paris-Est-Créteil-Val-de-Marne"
]
"country" => array:2 [
"fr" => "France"
"en" => "France"
]
]
+lang: "fr"
+"parent": Essec\Faculty\Model\Profile {#2233}
}
1 => Essec\Faculty\Model\Diplome {#2237
#_index: null
#_id: null
#_source: array:6 [
"diplome" => "DIPLOMA"
"type" => array:2 [
"fr" => "Diplômes"
"en" => "Diplomas"
]
"year" => "1991"
"label" => array:2 [
"en" => "MSc in Management. Major Audit management"
"fr" => "MSc in Management. Option Audit Management."
]
"institution" => array:2 [
"fr" => "ESCP EUROPE"
"en" => "ESCP EUROPE"
]
"country" => array:2 [
"fr" => "France"
"en" => "France"
]
]
+lang: "fr"
+"parent": Essec\Faculty\Model\Profile {#2233}
}
2 => Essec\Faculty\Model\Diplome {#2234
#_index: null
#_id: null
#_source: array:6 [
"diplome" => "DIPLOMA"
"type" => array:2 [
"fr" => "Diplômes"
"en" => "Diplomas"
]
"year" => "1989"
"label" => array:2 [
"en" => "MSc in Management (Diplom-Kaufmann). Majors Taxation and Auditing."
"fr" => """
MSc in Management (Diplom-Kaufmann). Options Fiscalité\n
d'entreprise et Audit.
"""
]
"institution" => array:2 [
"fr" => "Saarland University"
"en" => "Saarland University"
]
"country" => array:2 [
"fr" => "Allemagne"
"en" => "Germany"
]
]
+lang: "fr"
+"parent": Essec\Faculty\Model\Profile {#2233}
}
3 => Essec\Faculty\Model\Diplome {#2238
#_index: null
#_id: null
#_source: array:6 [
"diplome" => "CERT"
"type" => array:2 [
"fr" => "Certificats"
"en" => "Certificates"
]
"year" => "2010"
"label" => array:2 [
"en" => "Global Colloquium on Participant Centered Learning"
"fr" => "Global Colloquium on Participant Centered Learning"
]
"institution" => array:2 [
"fr" => "Harvard Business School"
"en" => "Harvard Business School"
]
"country" => array:2 [
"fr" => "États-Unis"
"en" => "United States of America"
]
]
+lang: "fr"
+"parent": Essec\Faculty\Model\Profile {#2233}
}
]
"bio" => array:2 [
"fr" => """
<p> </p>\n
\n
<p>Wolfgang DICK enseigne la comptabilité financière dans les programmes Bachelor, Master et Executive Master sur les campus de l'ESSECà Paris, Singapour et Rabat (Maroc). Il intervient également dans des simulations d'entreprise et autres enseignements transversaux. Ses langues d'enseignement sont le français, l'anglais et l'allemand.</p>\n
\n
<p>Wolfgang est Directeur académique de l'Executive Master Direction Financière et Contrôle, depuis 2003, et de l'Executive Master Senior Management Bancaire, depuis 2014. Ses activités de recherche portent principalement sur l'information financière internationale et la gouvernance d'entreprise. Wolfgang a publié les manuels d'enseignement "Comptabilité financière en IFRS' (5ème édition, Pearson, 2020) et "Financial Accounting with IFRS" (5th edition, Pearson 2020). Il publie également dans des revues académiques et professionnelles.</p>\n
\n
<p>En complément à ses activités académiques et pédagogiques, Wolfgang Dick a travaillé, de 2002 à 2004, chez PSA Peugeot Citroën en tant que Responsable des Etudes et Méthodes Comptables, chargé de préparer les premiers comptes en IFRS du groupe.</p>
"""
"en" => """
<p>Wolfgang Dick teaches financial accounting in the Bachelor, Master, and Executive Master programs at the Paris, Singapore and Morocco campuses of ESSEC. He also intervenes in business simulations and other high-level activities. He teaches in French, English, and German.<br />\n
Wolfgang is Academic Director of the Executive Master of Financial Management and Control since 2003, and of the Executive Master of Senior Banking Management since 2014. His research activities mainly concern international financial information and company governance. Wolfgang as published the teaching books "Comptabilité financière en IFRS" (5th edition, Pearson 2020) and "Financial Accounting with IFRS" (5th edition, Pearson 2020). He also publishes in academic and professional journals.<br />\n
In addition to his academic and educational activities, Wolfgang Dick has worked from 2002 to 2004 at PSA Peugeot Citroën, as Director of Studies and Accounting Methods, in charge of preparing the first IFRS accounts of the company.</p>
"""
]
"department" => array:2 [
"fr" => "Comptabilité et contrôle de gestion"
"en" => "Accounting and Management Control "
]
"site" => array:2 [
"fr" => null
"en" => null
]
"industrrySectors" => array:2 [
"fr" => "Banques - Automobiles et composants automobiles"
"en" => "Banks - Automobiles & Auto Components"
]
"researchFields" => array:2 [
"fr" => "Comptabilité financière et audit - Développement durable et comptabilité sociale"
"en" => "Financial Accounting & auditing - Sustainability & Social Accounting"
]
"teachingFields" => array:2 [
"fr" => "Comptabilité financière et audit - Management"
"en" => "Financial Accounting & auditing - Management"
]
"distinctions" => []
"teaching" => array:10 [
0 => Essec\Faculty\Model\TeachingItem {#2255
#_index: null
#_id: null
#_source: array:7 [
"startDate" => "2014"
"endDate" => null
"program" => "Executive MS Senior Management Bancaire"
"label" => array:2 [
"fr" => "Think-tank thèses"
"en" => "Think-tank thèses"
]
"type" => array:2 [
"fr" => "Management"
"en" => "Management"
]
"institution" => array:2 [
"fr" => "ESSEC Business School"
"en" => "ESSEC Business School"
]
"country" => array:2 [
"fr" => "France"
"en" => "France"
]
]
+lang: "fr"
}
1 => Essec\Faculty\Model\TeachingItem {#2254
#_index: null
#_id: null
#_source: array:7 [
"startDate" => "2013"
"endDate" => null
"program" => "Executive MS Strategy and Management of International Business"
"label" => array:2 [
"fr" => "Financial Accounting and Analysis"
"en" => "Financial Accounting and Analysis"
]
"type" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"institution" => array:2 [
"fr" => "ESSEC Business School"
"en" => "ESSEC Business School"
]
"country" => array:2 [
"fr" => "France"
"en" => "France"
]
]
+lang: "fr"
}
2 => Essec\Faculty\Model\TeachingItem {#2253
#_index: null
#_id: null
#_source: array:7 [
"startDate" => "2003"
"endDate" => null
"program" => "Executive MS Direction financière et contrôle"
"label" => array:2 [
"fr" => "Comptabilité financière en IFRS"
"en" => "Financial accounting (IFRS)"
]
"type" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"institution" => array:2 [
"fr" => "ESSEC Business School"
"en" => "ESSEC Business School"
]
"country" => array:2 [
"fr" => "France"
"en" => "France"
]
]
+lang: "fr"
}
3 => Essec\Faculty\Model\TeachingItem {#2246
#_index: null
#_id: null
#_source: array:7 [
"startDate" => "1996"
"endDate" => null
"program" => null
"label" => array:2 [
"fr" => "Seminar director: "Financial Analysis." in the DESS Program: "French - German Management and Marketing""
"en" => "Seminar director: "Financial Analysis." in the DESS Program: "French - German Management and Marketing""
]
"type" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"institution" => array:2 [
"fr" => "Université Sorbonne Nouvelle"
"en" => "Université Sorbonne Nouvelle"
]
"country" => array:2 [
"fr" => "France"
"en" => "France"
]
]
+lang: "fr"
}
4 => Essec\Faculty\Model\TeachingItem {#2247
#_index: null
#_id: null
#_source: array:7 [
"startDate" => "1995"
"endDate" => "1997"
"program" => null
"label" => array:2 [
"fr" => "Head of seminar "Reading and Understanding a German Balance Sheet.""
"en" => "Head of seminar "Reading and Understanding a German Balance Sheet.""
]
"type" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"institution" => array:2 [
"fr" => "Francis Lefebvre Formation"
"en" => "Francis Lefebvre Formation"
]
"country" => array:2 [
"fr" => "France"
"en" => "France"
]
]
+lang: "fr"
}
5 => Essec\Faculty\Model\TeachingItem {#2248
#_index: null
#_id: null
#_source: array:7 [
"startDate" => "1995"
"endDate" => "1997"
"program" => null
"label" => array:2 [
"fr" => "Seminar director: "Accounting and Management in German Businesses." In the DESS Program: "Languages and Applied International Commerce in Anglo-Saxon and German Markets,""
"en" => "Seminar director: "Accounting and Management in German Businesses." In the DESS Program: "Languages and Applied International Commerce in Anglo-Saxon and German Markets,""
]
"type" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"institution" => array:2 [
"fr" => "Université Cergy-Pontoise"
"en" => "Université Cergy-Pontoise"
]
"country" => array:2 [
"fr" => "France"
"en" => "France"
]
]
+lang: "fr"
}
6 => Essec\Faculty\Model\TeachingItem {#2249
#_index: null
#_id: null
#_source: array:7 [
"startDate" => "1991"
"endDate" => "1996"
"program" => null
"label" => array:2 [
"fr" => "Director for the seminar: "Management Techniques and Financial Analysis." In the DESS Program ("Economie et Société dans les Pays de Langue Allemande")"
"en" => "Director for the seminar: "Management Techniques and Financial Analysis." In the DESS Program ("Economie et Société dans les Pays de Langue Allemande")"
]
"type" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"institution" => array:2 [
"fr" => "Université Sorbonne Nouvelle"
"en" => "Université Sorbonne Nouvelle"
]
"country" => array:2 [
"fr" => "France"
"en" => "France"
]
]
+lang: "fr"
}
7 => Essec\Faculty\Model\TeachingItem {#2250
#_index: null
#_id: null
#_source: array:7 [
"startDate" => "1991"
"endDate" => "1996"
"program" => null
"label" => array:2 [
"fr" => "Fachlektor Wirtschaftswissenschaft for the German Institute at the University of the New Sorbonne (Paris III) within the context of a bilateral exchange program between France and Germany"
"en" => "Fachlektor Wirtschaftswissenschaft for the German Institute at the University of the New Sorbonne (Paris III) within the context of a bilateral exchange program between France and Germany"
]
"type" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"institution" => array:2 [
"fr" => "Université Sorbonne Nouvelle"
"en" => "Université Sorbonne Nouvelle"
]
"country" => array:2 [
"fr" => "France"
"en" => "France"
]
]
+lang: "fr"
}
8 => Essec\Faculty\Model\TeachingItem {#2251
#_index: null
#_id: null
#_source: array:7 [
"startDate" => "1991"
"endDate" => "1996"
"program" => null
"label" => array:2 [
"fr" => "Responsible for integrating information in a bilateral exchange program between France and Germany, particularly for the simulation of balances and interactions between an enterprise's functions, and for a comparative financial analysis"
"en" => "Responsible for integrating information in a bilateral exchange program between France and Germany, particularly for the simulation of balances and interactions between an enterprise's functions, and for a comparative financial analysis"
]
"type" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"institution" => array:2 [
"fr" => "Université Sorbonne Nouvelle"
"en" => "Université Sorbonne Nouvelle"
]
"country" => array:2 [
"fr" => "France"
"en" => "France"
]
]
+lang: "fr"
}
9 => Essec\Faculty\Model\TeachingItem {#2252
#_index: null
#_id: null
#_source: array:7 [
"startDate" => "1991"
"endDate" => "1996"
"program" => null
"label" => array:2 [
"fr" => "Representative of the German Institute in the Information Systems Committee and at Cellule Université - Entreprises de l'Université Sorbonne Nouvelle in the context of a bilateral exchange program between France and Germany"
"en" => "Representative of the German Institute in the Information Systems Committee and at Cellule Université - Entreprises de l'Université Sorbonne Nouvelle in the context of a bilateral exchange program between France and Germany"
]
"type" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"institution" => array:2 [
"fr" => "Université Sorbonne Nouvelle"
"en" => "Université Sorbonne Nouvelle"
]
"country" => array:2 [
"fr" => "France"
"en" => "France"
]
]
+lang: "fr"
}
]
"otherActivities" => array:9 [
0 => Essec\Faculty\Model\ExtraActivity {#2232
#_index: null
#_id: null
#_source: array:9 [
"startDate" => "1965-09-29"
"endDate" => null
"year" => null
"uuid" => "204"
"type" => array:2 [
"fr" => "Activités de recherche"
"en" => "Research activities"
]
"subType" => array:2 [
"fr" => "Membre d'une association académique"
"en" => "Member of an academic association"
]
"label" => array:2 [
"fr" => "Membre de l'European Accounting Association (EAA)"
"en" => "Member of the European Accounting Association (EAA)"
]
"institution" => array:2 [
"fr" => null
"en" => null
]
"country" => array:2 [
"fr" => null
"en" => null
]
]
+lang: "fr"
+"parent": Essec\Faculty\Model\Profile {#2233}
}
1 => Essec\Faculty\Model\ExtraActivity {#2236
#_index: null
#_id: null
#_source: array:9 [
"startDate" => "1965-09-29"
"endDate" => null
"year" => null
"uuid" => "204"
"type" => array:2 [
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]
"subType" => array:2 [
"fr" => "Membre d'une association académique"
"en" => "Member of an academic association"
]
"label" => array:2 [
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"en" => "Member of the Association Française de Comptabilité (AFC)"
]
"institution" => array:2 [
"fr" => null
"en" => null
]
"country" => array:2 [
"fr" => null
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]
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+lang: "fr"
+"parent": Essec\Faculty\Model\Profile {#2233}
}
2 => Essec\Faculty\Model\ExtraActivity {#2239
#_index: null
#_id: null
#_source: array:9 [
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"year" => null
"uuid" => "204"
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"en" => "Member of the American Accounting Association (AAA)"
]
"institution" => array:2 [
"fr" => null
"en" => null
]
"country" => array:2 [
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]
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+"parent": Essec\Faculty\Model\Profile {#2233}
}
3 => Essec\Faculty\Model\ExtraActivity {#2240
#_index: null
#_id: null
#_source: array:9 [
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"uuid" => "202"
"type" => array:2 [
"fr" => "Activités de recherche"
"en" => "Research activities"
]
"subType" => array:2 [
"fr" => "Fonction dans une association académique"
"en" => "Function in an academic association"
]
"label" => array:2 [
"fr" => "Secrétaire de l'association ECOSIP - Economy of Integrated Production Systems"
"en" => "Secretary of the Association ECOSIP - Economy of Integrated Production Systems"
]
"institution" => array:2 [
"fr" => null
"en" => null
]
"country" => array:2 [
"fr" => null
"en" => null
]
]
+lang: "fr"
+"parent": Essec\Faculty\Model\Profile {#2233}
}
4 => Essec\Faculty\Model\ExtraActivity {#2241
#_index: null
#_id: null
#_source: array:9 [
"startDate" => "1996-01-01"
"endDate" => null
"year" => null
"uuid" => "502"
"type" => array:2 [
"fr" => "Activités professionnelles"
"en" => "Professional activities"
]
"subType" => array:2 [
"fr" => "Consulting"
"en" => "Consulting"
]
"label" => array:2 [
"fr" => "Directeur du Séminaire: "Financial Analysis." du Programme DESS: "French - German Management and Marketing" à l'Université Paris III - Sorbonne Nouvelle"
"en" => "Seminar director: "Financial Analysis." in the DESS Program: "French - German Management and Marketing" at the University Paris III - Sorbonne Nouvelle"
]
"institution" => array:2 [
"fr" => null
"en" => null
]
"country" => array:2 [
"fr" => null
"en" => null
]
]
+lang: "fr"
+"parent": Essec\Faculty\Model\Profile {#2233}
}
5 => Essec\Faculty\Model\ExtraActivity {#2242
#_index: null
#_id: null
#_source: array:9 [
"startDate" => "1995-01-01"
"endDate" => "1997-12-31"
"year" => null
"uuid" => "502"
"type" => array:2 [
"fr" => "Activités professionnelles"
"en" => "Professional activities"
]
"subType" => array:2 [
"fr" => "Consulting"
"en" => "Consulting"
]
"label" => array:2 [
"fr" => "Conduite du séminaire "Reading and Understanding a German Balance Sheet." Francis Lefebvre - Formation et Préparation Viète, Paris"
"en" => "Led the seminar "Reading and Understanding a German Balance Sheet." Francis Lefebvre - Formation et Préparation Viète, Paris"
]
"institution" => array:2 [
"fr" => null
"en" => null
]
"country" => array:2 [
"fr" => null
"en" => null
]
]
+lang: "fr"
+"parent": Essec\Faculty\Model\Profile {#2233}
}
6 => Essec\Faculty\Model\ExtraActivity {#2243
#_index: null
#_id: null
#_source: array:9 [
"startDate" => "1995-01-01"
"endDate" => "1997-12-31"
"year" => null
"uuid" => "502"
"type" => array:2 [
"fr" => "Activités professionnelles"
"en" => "Professional activities"
]
"subType" => array:2 [
"fr" => "Consulting"
"en" => "Consulting"
]
"label" => array:2 [
"fr" => "Directeur de Séminaire: "Accounting and Management in German Businesses." du Programme DESS: "Languages and Applied International Commerce in Anglo-Saxon and German Markets," à l'Université de Cergy-Pontoise"
"en" => "Seminar director: "Accounting and Management in German Businesses." In the DESS Program: "Languages and Applied International Commerce in Anglo-Saxon and German Markets," at the University of Cergy-Pontoise"
]
"institution" => array:2 [
"fr" => null
"en" => null
]
"country" => array:2 [
"fr" => null
"en" => null
]
]
+lang: "fr"
+"parent": Essec\Faculty\Model\Profile {#2233}
}
7 => Essec\Faculty\Model\ExtraActivity {#2244
#_index: null
#_id: null
#_source: array:9 [
"startDate" => "1991-01-01"
"endDate" => "1996-12-31"
"year" => null
"uuid" => "502"
"type" => array:2 [
"fr" => "Activités professionnelles"
"en" => "Professional activities"
]
"subType" => array:2 [
"fr" => "Consulting"
"en" => "Consulting"
]
"label" => array:2 [
"fr" => "Fachlektor Wirtschaftswissenschaft the German Institute à l'Université de la Sorbonne Nouvelle (Paris III) dans le contexte d'un échange bilatéral entre la France et l'Allemagne"
"en" => "Fachlektor Wirtschaftswissenschaft the German Institute at the University of the New Sorbonne (Paris III) within the context of a bilateral exchange program between France and Germany"
]
"institution" => array:2 [
"fr" => null
"en" => null
]
"country" => array:2 [
"fr" => null
"en" => null
]
]
+lang: "fr"
+"parent": Essec\Faculty\Model\Profile {#2233}
}
8 => Essec\Faculty\Model\ExtraActivity {#2245
#_index: null
#_id: null
#_source: array:9 [
"startDate" => "1991-01-01"
"endDate" => "1996-12-31"
"year" => null
"uuid" => "502"
"type" => array:2 [
"fr" => "Activités professionnelles"
"en" => "Professional activities"
]
"subType" => array:2 [
"fr" => "Consulting"
"en" => "Consulting"
]
"label" => array:2 [
"fr" => "Assistant de Recherche à l'ESCP, spécialisé en comptabilité internationale comparative"
"en" => "Research-Assistant at the ESCP, specializing in international comparative accounting"
]
"institution" => array:2 [
"fr" => null
"en" => null
]
"country" => array:2 [
"fr" => null
"en" => null
]
]
+lang: "fr"
+"parent": Essec\Faculty\Model\Profile {#2233}
}
]
"theses" => []
"indexedAt" => "2024-12-30T16:21:22.000Z"
"contributions" => array:36 [
0 => Essec\Faculty\Model\Contribution {#2264
#_index: "academ_contributions"
#_id: "2955"
#_source: array:18 [
"id" => "2955"
"slug" => "comptabilite-financiere-en-ifrs"
"yearMonth" => "2009-01"
"year" => "2009"
"title" => "Comptabilité financière en IFRS"
"description" => "DICK, W. et MISSONIER-PIERA, F. (2009). <i>Comptabilité financière en IFRS</i>. Pearson Education, 376 pages."
"authors" => array:2 [
0 => array:3 [
"name" => "DICK Wolfgang"
"bid" => "B00000158"
"slug" => "dick-wolfgang"
]
1 => array:1 [
"name" => "MISSONIER-PIERA F."
]
]
"ouvrage" => ""
"keywords" => array:5 [
0 => "Comptabilité financière"
1 => "Comptabilité générale"
2 => "IFRS"
3 => "Information financière"
4 => "Normes IFRS"
]
"updatedAt" => "2021-09-06 14:06:32"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Livres"
"en" => "Books"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Premier manuel d'initiation à la comptabilité qui intègre pleinement les nouvelles normes comptables internationales (normes IFRS), cet ouvrage permettra aux lecteurs de comprendre les principes fondamentaux de la comptabilité financière. Cette nouvelle édition comprend de nouveaux développements, qui portent plus particulièrement sur l'analyse financière. De nouveaux concepts applicables dès 2009 comme l'état du résultat global (IAS 1), l'écart d'acquisition complet (IFRS 3) ou les segments opérationnels (IFRS 8) sont ainsi expliqués et illustrés."
"en" => "This textbook in Financial Accounting is entirely based on the IFRS (International Financial Reporting Standards). It is aimed at providing readers the basic rationale to understand the concepts underlying International Accounting Standards. The main financial statements such as the income statement, the balance sheet and the income statement are presented and analyzed in a way to facilitate their understanding, using numerous real examples from annual reports of European listed companies."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-12-30T16:21:43.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 6.1483717
+"parent": null
}
1 => Essec\Faculty\Model\Contribution {#2266
#_index: "academ_contributions"
#_id: "2956"
#_source: array:18 [
"id" => "2956"
"slug" => "comptabilite-financiere-en-ifrs-3eme-edition"
"yearMonth" => "2012-09"
"year" => "2012"
"title" => "Comptabilité financière en IFRS (3ème édition)"
"description" => "DICK, W. et MISSONIER-PIERA, F. (2012). <i>Comptabilité financière en IFRS (3ème édition)</i>. 3 ed. Pearson, 370 pages."
"authors" => array:2 [
0 => array:3 [
"name" => "DICK Wolfgang"
"bid" => "B00000158"
"slug" => "dick-wolfgang"
]
1 => array:1 [
"name" => "MISSONIER-PIERA F."
]
]
"ouvrage" => ""
"keywords" => array:5 [
0 => "Analyse financière"
1 => "Comptabilité financière"
2 => "Comptabilité générale"
3 => "Information financière"
4 => "Normes IFRS"
]
"updatedAt" => "2021-09-06 16:57:02"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Livres"
"en" => "Books"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Deuxième manuel d'initiation à la comptabilité qui intègre pleinement les nouvelles normes comptables internationales (normes IFRS), cet ouvrage permettra aux lecteurs de comprendre les principes fondamentaux de la comptabilité financière. Cette nouvelle édition comprend de nouveaux développements, qui portent plus particulièrement sur l'analyse financière. De nouveaux concepts applicables dès 2009 comme l'état du résultat global (IAS 1), l'écart d'acquisition complet (IFRS 3) ou les segments opérationnels (IFRS 8) sont ainsi expliqués et illustrés."
"en" => "This textbook in Financial Accounting is entirely based on the IFRS (International Financial Reporting Standards). It is aimed at providing readers the basic rationale to understand the concepts underlying International Accounting Standards. The main financial statements such as the income statement, the balance sheet and the income statement are presented and analyzed in a way to facilitate their understanding, using numerous real examples from annual reports of European listed companies. This new edition includes new developments about financial analysis."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-12-30T16:21:43.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 6.1483717
+"parent": null
}
2 => Essec\Faculty\Model\Contribution {#2268
#_index: "academ_contributions"
#_id: "2957"
#_source: array:18 [
"id" => "2957"
"slug" => "comptabilite-financiere-en-ifrs-4e-edition"
"yearMonth" => "2015-10"
"year" => "2015"
"title" => "Comptabilité financière en IFRS (4e édition)"
"description" => "DICK, W. et MISSONIER-PIERA, F. (2015). <i>Comptabilité financière en IFRS (4e édition)</i>. 4 ed. Pearson, 378 pages."
"authors" => array:2 [
0 => array:3 [
"name" => "DICK Wolfgang"
"bid" => "B00000158"
"slug" => "dick-wolfgang"
]
1 => array:1 [
"name" => "MISSONIER-PIERA F."
]
]
"ouvrage" => ""
"keywords" => array:5 [
0 => "Analyse financière"
1 => "Comptabilité financière"
2 => "Comptabilité générale"
3 => "Information financière"
4 => "Normes IFRS"
]
"updatedAt" => "2021-09-06 16:57:02"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Livres"
"en" => "Books"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Véritable livre de référence, la 4ème édition de ce manuel d'initiation à la comptabilité intègre pleinement les normes comptables internationales (les normes IFRS) tout en fournissant au lecteur une compréhension des principes fondamentaux de la comptabilité financière. Il offre les clés pour lire, utiliser et déchiffrer les principaux états comptables et financiers. Cette nouvelle édition propose notamment le traitement actualisé des thèmes reconnaissance des revenues, instruments financiers et juste valeur."
"en" => "This textbook in Financial Accounting is entirely based on the IFRS (International Financial Reporting Standards). It is aimed at providing readers the basic rationale to understand the concepts underlying international Financial Reporting Standards. The main financial statements such as the income statement, the balance sheet and the cash-flow statement are presented and analyzed in a way to facilitate their understanding, using numerous real examples from financial reports of listed companies. This 4th edition includes updated developments about revenue recognition, financial instruments and fair value."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-12-30T16:21:43.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 6.1483717
+"parent": null
}
3 => Essec\Faculty\Model\Contribution {#2265
#_index: "academ_contributions"
#_id: "3007"
#_source: array:18 [
"id" => "3007"
"slug" => "financial-reporting-under-ifrs-a-topic-based-approach"
"yearMonth" => "2010-09"
"year" => "2010"
"title" => "Financial Reporting under IFRS : A Topic Based Approach"
"description" => "DICK, W. et MISSONIER-PIERA, F. (2010). <i>Financial Reporting under IFRS : A Topic Based Approach</i>. Wiley, 344 pages."
"authors" => array:2 [
0 => array:3 [
"name" => "DICK Wolfgang"
"bid" => "B00000158"
"slug" => "dick-wolfgang"
]
1 => array:1 [
"name" => "MISSONIER-PIERA F."
]
]
"ouvrage" => ""
"keywords" => array:5 [
0 => "Bilan"
1 => "Compte de Résultat"
2 => "IFRS"
3 => "Performance"
4 => "Risques"
]
"updatedAt" => "2021-09-06 14:06:32"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Livres"
"en" => "Books"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "This book offers a global perspective on IFRS by presenting the prescribed rationale and principles, illustrating them with numerous examples from large international companies. The book is broadly divided into three sections. Section one examines the structure of the Balance Sheet and the Income Statement, their connections and the accounting mechanisms used to prepare them. Section two deals with the identification, evaluation and reporting of Balance Sheet items. Section three covers the use of financial statements to analyze company performance and risks."
"en" => "This book offers a global perspective on IFRS by presenting the prescribed rationale and principles, illustrating them with numerous examples from large international companies. The book is broadly divided into three sections. Section one examines the structure of the Balance Sheet and the Income Statement, their connections and the accounting mechanisms used to prepare them. Section two deals with the identification, evaluation and reporting of Balance Sheet items. Section three covers the use of financial statements to analyze company performance and risks."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-12-30T16:21:43.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 6.1483717
+"parent": null
}
4 => Essec\Faculty\Model\Contribution {#2269
#_index: "academ_contributions"
#_id: "3630"
#_source: array:18 [
"id" => "3630"
"slug" => "evolution-et-perspectives-de-lharmonisation-comptable-internationale"
"yearMonth" => "2014-12"
"year" => "2014"
"title" => "Évolution (et perspectives) de l'harmonisation comptable internationale"
"description" => "DELVAILLE, P. et DICK, W. (2014). Évolution (et perspectives) de l'harmonisation comptable internationale. Dans: <i>Comptabilité, Finance et Politique. De la pratique à la théorie : l'art de la conceptualisation</i>. 1st ed. Ordre des Experts-Comptables, pp. 97-102."
"authors" => array:2 [
0 => array:3 [
"name" => "DICK Wolfgang"
"bid" => "B00000158"
"slug" => "dick-wolfgang"
]
1 => array:1 [
"name" => "DELVAILLE P."
]
]
"ouvrage" => "Comptabilité, Finance et Politique. De la pratique à la théorie : l'art de la conceptualisation"
"keywords" => array:3 [
0 => "Comptabilité internationale"
1 => "Harmonisation comptable"
2 => "IFRS"
]
"updatedAt" => "2021-09-06 14:06:32"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "97-102"
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Chapitres"
"en" => "Book chapters"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Cette contribution tente d'apporter des réponses à certaines des interrogations soulévées, dans les années 2000, par le Professeur Christian Hoarau au sujet de l'évolution de l'harmonisation comptable internationale."
"en" => "This contribution aims to give answers to some of the questions raised by Professor Christian Hoarau, during the 2000s, regarding the evolution of international accounting harmonization."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-12-30T16:21:43.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 6.1483717
+"parent": null
}
5 => Essec\Faculty\Model\Contribution {#2263
#_index: "academ_contributions"
#_id: "1195"
#_source: array:18 [
"id" => "1195"
"slug" => "fair-value-accounting-and-the-banking-crisis-in-2008-shooting-the-messenger"
"yearMonth" => "2009-01"
"year" => "2009"
"title" => "Fair Value Accounting and the Banking Crisis in 2008: Shooting the Messenger"
"description" => "ANDRÉ, P., JENY, A., DICK, W., RICHARD, C. et WALTON, P. (2009). Fair Value Accounting and the Banking Crisis in 2008: Shooting the Messenger. <i>Accounting in Europe</i>, 6(1), pp. 3-24."
"authors" => array:5 [
0 => array:3 [
"name" => "DICK Wolfgang"
"bid" => "B00000158"
"slug" => "dick-wolfgang"
]
1 => array:3 [
"name" => "RICHARD Chrystelle"
"bid" => "B00183501"
"slug" => "richard-chrystelle"
]
2 => array:3 [
"name" => "WALTON Peter"
"bid" => "B00000527"
"slug" => "walton-peter"
]
3 => array:1 [
"name" => "ANDRÉ P."
]
4 => array:1 [
"name" => "JENY Anne"
]
]
"ouvrage" => ""
"keywords" => array:5 [
0 => "Banques"
1 => "Comptabilité"
2 => "Crise"
3 => "IASB"
4 => "Instruments financiers"
]
"updatedAt" => "2020-12-17 17:55:06"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "3-24"
"volume" => "6"
"number" => "1"
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Cet article cherche à analyser les effets de la crise financière sur le normalisateur international en 2008 et les tentatives avortées de tuer le messager - mise en accusation de la norme IAS 39 pour avoir créé la crise en comptabilisant des pertes non réalisées, plutôt que mise en cause des banquiers ayant pris de mauvaises décisions d'investissement."
"en" => "The paper sets out to analyse the effects of the financial crisis on the international standard-setter in 2008 and the attempts made to shoot the messenger - to blame IAS 39 for creating the crisis for reporting unrealised losses, rather than the cause being bankers making bad investment decisions."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-12-30T16:21:43.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 6.1483717
+"parent": null
}
6 => Essec\Faculty\Model\Contribution {#2267
#_index: "academ_contributions"
#_id: "1826"
#_source: array:18 [
"id" => "1826"
"slug" => "les-ifrs-dans-lenseignement-de-la-comptabilite-challenge-ou-opportunite"
"yearMonth" => "2007-01"
"year" => "2007"
"title" => "Les IFRS dans l'enseignement de la comptabilité : challenge ou opportunité ?"
"description" => "DICK, W. (2007). Les IFRS dans l'enseignement de la comptabilité : challenge ou opportunité ? <i>Option Finance</i>, pp. 72-75."
"authors" => array:1 [
0 => array:3 [
"name" => "DICK Wolfgang"
"bid" => "B00000158"
"slug" => "dick-wolfgang"
]
]
"ouvrage" => ""
"keywords" => array:3 [
0 => "Comptabilité financière"
1 => "IFRS"
2 => "Langage comptable"
]
"updatedAt" => "2020-12-17 17:55:06"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "72-75"
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue professionnelle"
"en" => "Professional journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Jusqu'à présent, la comptabilité est pour beaucoup une technique rigoureuse d'enregistrement d'opérations économiques dont les notions identificatrices sont Débit et Crédit. Cet article montre dans quelle mesure le passage aux normes IFRS présente une belle opportunité pour faire évoluer la perception de cette discipline d'une simple technique vers une véritable langue économique."
"en" => "So far, Financial Accounting, very often considered to be rigorous for recording economic transactions and the 2 key notions of which being Debit and Credit. This article analyses to what extend the transition to IFRS represents an opportunity for an evolution of the perception as a simple technic towards a real economic langage."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-12-30T16:21:43.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 6.1483717
+"parent": null
}
7 => Essec\Faculty\Model\Contribution {#2270
#_index: "academ_contributions"
#_id: "1827"
#_source: array:18 [
"id" => "1827"
"slug" => "les-ifrs-dans-limmobilier-juste-valeur-ou-cout-amorti"
"yearMonth" => "2008-01"
"year" => "2008"
"title" => "Les IFRS dans l'immobilier : juste valeur ou coût amorti ?"
"description" => "DICK, W. (2008). Les IFRS dans l'immobilier : juste valeur ou coût amorti ? <i>Immobilier & Services</i>, (21), pp. 20-21."
"authors" => array:1 [
0 => array:3 [
"name" => "DICK Wolfgang"
"bid" => "B00000158"
"slug" => "dick-wolfgang"
]
]
"ouvrage" => ""
"keywords" => array:5 [
0 => "Crise financière"
1 => "Evaluation actifs"
2 => "IFRS"
3 => "Immobilier"
4 => "passifs"
]
"updatedAt" => "2020-12-17 17:55:06"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "20-21"
"volume" => null
"number" => "21"
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue professionnelle"
"en" => "Professional journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "La crise financière a attiré l'attention de bon nombre d'acteurs sur certains principes comptables, notamment celui de l'évaluation des actifs et des passifs à leur juste valeur dans les comptes établis selon les IFRS des banques et des assurances. Cet article tend à évaluer dans quelle mesure d'autres secteurs d'activité pourraient être concernés par ce principe, notamment le secteur de l'immobilier."
"en" => "The financial crisis has attracted the attention of many people on certain accounting principles, including the valuation of assets and liabilities at fair value in the accounts prepared under IFRS for banks and insurance companies. This article aims to assess how other sectors might be affected by this principle, particularly the investment property sector."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-12-30T16:21:43.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 6.1483717
+"parent": null
}
8 => Essec\Faculty\Model\Contribution {#2271
#_index: "academ_contributions"
#_id: "1864"
#_source: array:18 [
"id" => "1864"
"slug" => "les-provisions-pour-risques-et-charges-en-france-et-en-allemagne-a-la-lumiere-des-evolutions-internationales-recentes"
"yearMonth" => "2002-05"
"year" => "2002"
"title" => "Les provisions pour risques et charges en France et en Allemagne à la lumière des évolutions internationales récentes"
"description" => "DICK, W. et EBERHARTINGER, J.P. (2002). Les provisions pour risques et charges en France et en Allemagne à la lumière des évolutions internationales récentes. <i>Accounting Auditing Control</i>, pp. 357-376."
"authors" => array:2 [
0 => array:3 [
"name" => "DICK Wolfgang"
"bid" => "B00000158"
"slug" => "dick-wolfgang"
]
1 => array:1 [
"name" => "EBERHARTINGER J.P."
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2020-12-17 17:55:06"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "357-376"
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "L'article examine le traitement des provisions pour riques et charges en France et en Allmagne (discussion des droits comptables et analyse des différences, conséquences des différences pour l'analyse financière comparative). Malgré leurs racines communes et malgré l'harmonisation et l'internationalisation dans ce domaine, des différences considérables existent entre la France et l'Allmegne, notemment en ce qui concerne les provisions pour engagements de retraite et certaines provisions pour travaux de maintenance."
"en" => "The article concentrates on provisions in France and in Germany (discussion of the relevant rules and analysis of differences, consequences for the comparative analysis of French and German financial reports. In spite of common roots and in spite of harmonisation and internationalisation, differences with regard to pension liabilities and to certain provisions for maintenance prevail."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-12-30T16:21:43.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 6.1483717
+"parent": null
}
9 => Essec\Faculty\Model\Contribution {#2272
#_index: "academ_contributions"
#_id: "9700"
#_source: array:18 [
"id" => "9700"
"slug" => "dictionnaire-comptable-francais-allemand-francais"
"yearMonth" => "1993-01"
"year" => "1993"
"title" => "Dictionnaire comptable français-allemand-français"
"description" => "DICK, W., BOELCKE, J. et BURLAUD., A. (1993). <i>Dictionnaire comptable français-allemand-français</i>. Chotard Editeurs."
"authors" => array:3 [
0 => array:3 [
"name" => "DICK Wolfgang"
"bid" => "B00000158"
"slug" => "dick-wolfgang"
]
1 => array:1 [
"name" => "BOELCKE J"
]
2 => array:1 [
"name" => "BURLAUD. A"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2020-12-17 18:37:46"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Livres"
"en" => "Books"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-12-30T16:21:43.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 6.1483717
+"parent": null
}
10 => Essec\Faculty\Model\Contribution {#2273
#_index: "academ_contributions"
#_id: "3779"
#_source: array:18 [
"id" => "3779"
"slug" => "la-diffision-de-normes-comptables-internationales"
"yearMonth" => "2002-01"
"year" => "2002"
"title" => "La diffision de normes comptables internationales"
"description" => "DICK, W. et ZARLOWSKI, P. (2002). La diffision de normes comptables internationales. Dans: <i>La montée en puissance des fonds d'investissement. Quels enjeux pour les entreprises ?</i> 1st ed. La Documentation Française, pp. 93-103."
"authors" => array:2 [
0 => array:3 [
"name" => "DICK Wolfgang"
"bid" => "B00000158"
"slug" => "dick-wolfgang"
]
1 => array:1 [
"name" => "ZARLOWSKI P."
]
]
"ouvrage" => "La montée en puissance des fonds d'investissement. Quels enjeux pour les entreprises ?"
"keywords" => []
"updatedAt" => "2021-09-06 14:06:32"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "93-103"
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Chapitres"
"en" => "Book chapters"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "La diffusion de normes comptables internationales, susceptibles de permettre une meilleure évaluation de la rentabilité et des risques des entreprises par les analystes financiers et les gérants de fonds d'investissement, constitue un des enjeux du gouvernement d'entreprise. Ce chapitre présente les deux référentiels comptables IAS et US GAAP actuellement en concurrence au niveau international, retrace le processus de convergence institutionnel vers les normes IAS, et décrit l'évolution des pratiques comptables des grandes entreprises françaises et allemandes en matière d'utilisation de référentiels comptables alternatifs. Tout en reconnaissant la réalité de l'impact des demandes formulées par les fonds d'investissement sur le processus de convergence vers un référentiel international unique, cette analyse conduit à en relativiser la portée en raison du poids d'autres considérations économiques, politiques et institutionnelles."
"en" => "o o o o o The diffusion of international financial accounting standards that would allow financial analysts and investment funds managers to better evaluate the risk and return characteristics of firms is one of the key dimensions of corporate governance. In this chapter, we present the competing IAS and US GAAP accounting standards, describe the major steps of the institutional convergence process towards IAS accounting frame, and analyse the accounting practises of major French and German companies in terms of accounting standards. Though it undoubtedly exists, the convergence process towards a single accounting standard is still controversial because of political, economic and institutional dimensions that cannot be reduced to the demands of investment funds alone."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-12-30T16:21:43.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 6.1483717
+"parent": null
}
11 => Essec\Faculty\Model\Contribution {#2274
#_index: "academ_contributions"
#_id: "9738"
#_source: array:18 [
"id" => "9738"
"slug" => "planspiele-im-sprachunterricht-als-vorbereitung-auf-wirtschaftliches-handeln"
"yearMonth" => "1994-01"
"year" => "1994"
"title" => "Planspiele im Sprachunterricht als Vorbereitung auf wirtschaftliches Handeln"
"description" => "DICK, W. (1994). Planspiele im Sprachunterricht als Vorbereitung auf wirtschaftliches Handeln. <i>Nouveaux Cahiers d'Allemand</i>, pp. 179-186."
"authors" => array:1 [
0 => array:3 [
"name" => "DICK Wolfgang"
"bid" => "B00000158"
"slug" => "dick-wolfgang"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-07-13 14:31:19"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "179-186"
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue professionnelle"
"en" => "Professional journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-12-30T16:21:43.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 6.1483717
+"parent": null
}
12 => Essec\Faculty\Model\Contribution {#2275
#_index: "academ_contributions"
#_id: "3926"
#_source: array:18 [
"id" => "3926"
"slug" => "les-innovations-imposees-par-les-ifrs-ce-que-le-nouveau-referentiel-a-change"
"yearMonth" => "2007-02"
"year" => "2007"
"title" => "Les innovations imposées par les IFRS : ce que le nouveau référentiel a changé"
"description" => "DICK, W. et MISSONIER-PIERA, F. (2007). Les innovations imposées par les IFRS : ce que le nouveau référentiel a changé. Dans: <i>L'art de l'innovation</i>. 1st ed. L'Harmattan, pp. 187-192."
"authors" => array:2 [
0 => array:3 [
"name" => "DICK Wolfgang"
"bid" => "B00000158"
"slug" => "dick-wolfgang"
]
1 => array:1 [
"name" => "MISSONIER-PIERA F."
]
]
"ouvrage" => "L'art de l'innovation"
"keywords" => array:2 [
0 => "IFRS"
1 => "Innovation"
]
"updatedAt" => "2021-09-06 14:06:32"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "187-192"
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Chapitres"
"en" => "Book chapters"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Les IFRS ont apporté et vont continuer d'apporter beaucoup d'innovations comptables."
"en" => "IFRS have and will continue to bring innovations in financial reporting."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-12-30T16:21:43.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 6.1483717
+"parent": null
}
13 => Essec\Faculty\Model\Contribution {#2276
#_index: "academ_contributions"
#_id: "4038"
#_source: array:18 [
"id" => "4038"
"slug" => "naandi-foundation-delivering-high-quality-elementary-education-in-india"
"yearMonth" => "2015-06"
"year" => "2015"
"title" => "Naandi Foundation: Delivering High Quality Elementary Education in India"
"description" => "DICK, W. (2015). Naandi Foundation: Delivering High Quality Elementary Education in India. Dans: <i>Experiencing Innovation in Asia</i>. 1st ed. World Scientific, pp. 27-44."
"authors" => array:1 [
0 => array:3 [
"name" => "DICK Wolfgang"
"bid" => "B00000158"
"slug" => "dick-wolfgang"
]
]
"ouvrage" => "Experiencing Innovation in Asia"
"keywords" => []
"updatedAt" => "2021-09-06 14:06:32"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "27-44"
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Chapitres"
"en" => "Book chapters"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "On an evening in January 2010, Manoj Kumar, the Founder and Chief Executive Officer of the Indian non-profit organisation Naandi Foundation, was coming home from his Hyderabad office. As usual, he greeted Varun, his watchman, and gazed amused at Varun's children playing on the ground. He asked Varun how his children were doing at school, if they were learning anything. Willing to show the importance he was attaching to their education, Varun answered proudly that he had quit soda to save money to keep sending them to school. Varun was proud of the sacrifice he was making for his children to keep them at an affordable private school (APS). Many parents, like Varun, prefer these schools to free of charge government schools because of their better quality. Manoj Kumar realised to what extent education represented a real luxury for lower class Indians. Indeed Varun, who actually had a good position compared to many living in Hyderabad, was forced to abandon a minor pleasure for his children to access what he believed to be good education."
"en" => "On an evening in January 2010, Manoj Kumar, the Founder and Chief Executive Officer of the Indian non-profit organisation Naandi Foundation, was coming home from his Hyderabad office. As usual, he greeted Varun, his watchman, and gazed amused at Varun's children playing on the ground. He asked Varun how his children were doing at school, if they were learning anything. Willing to show the importance he was attaching to their education, Varun answered proudly that he had quit soda to save money to keep sending them to school. Varun was proud of the sacrifice he was making for his children to keep them at an affordable private school (APS). Many parents, like Varun, prefer these schools to free of charge government schools because of their better quality. Manoj Kumar realised to what extent education represented a real luxury for lower class Indians. Indeed Varun, who actually had a good position compared to many living in Hyderabad, was forced to abandon a minor pleasure for his children to access what he believed to be good education."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-12-30T16:21:43.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 6.1483717
+"parent": null
}
14 => Essec\Faculty\Model\Contribution {#2277
#_index: "academ_contributions"
#_id: "4039"
#_source: array:18 [
"id" => "4039"
"slug" => "ne-pas-tuer-le-messager-la-comptabilite-dans-la-crise"
"yearMonth" => "2009-01"
"year" => "2009"
"title" => "Ne pas tuer le messager : la comptabilité dans la crise"
"description" => "ANDRÉ, P., JENY, A., DICK, W., RICHARD, C. et WALTON, P. (2009). Ne pas tuer le messager : la comptabilité dans la crise. Dans: <i>Le leadership responsable. Un allié sûr contre la crise</i>. 1st ed. Gualino. Lextenso éditions, pp. 205-210."
"authors" => array:5 [
0 => array:3 [
"name" => "DICK Wolfgang"
"bid" => "B00000158"
"slug" => "dick-wolfgang"
]
1 => array:3 [
"name" => "RICHARD Chrystelle"
"bid" => "B00183501"
"slug" => "richard-chrystelle"
]
2 => array:3 [
"name" => "WALTON Peter"
"bid" => "B00000527"
"slug" => "walton-peter"
]
3 => array:1 [
"name" => "ANDRÉ P."
]
4 => array:1 [
"name" => "JENY Anne"
]
]
"ouvrage" => "Le leadership responsable. Un allié sûr contre la crise"
"keywords" => []
"updatedAt" => "2021-09-06 14:06:32"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "205-210"
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Chapitres"
"en" => "Book chapters"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-12-30T16:21:43.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 6.1483717
+"parent": null
}
15 => Essec\Faculty\Model\Contribution {#2278
#_index: "academ_contributions"
#_id: "4041"
#_source: array:18 [
"id" => "4041"
"slug" => "new-corporate-governance-rules-and-practices"
"yearMonth" => "2011-02"
"year" => "2011"
"title" => "New Corporate Governance Rules and Practices"
"description" => "KRIVOGORSKY, V. et DICK, W. (2011). New Corporate Governance Rules and Practices. Dans: <i>Law, Corporate Governance, and Accounting: European Perspectives</i>. 1st ed. Routledge, pp. 33-87."
"authors" => array:2 [
0 => array:3 [
"name" => "DICK Wolfgang"
"bid" => "B00000158"
"slug" => "dick-wolfgang"
]
1 => array:1 [
"name" => "KRIVOGORSKY V."
]
]
"ouvrage" => "Law, Corporate Governance, and Accounting: European Perspectives"
"keywords" => array:2 [
0 => "Convergence des normes d’information financière"
1 => "Systèmes de gouvernance d’entreprise (SGE)"
]
"updatedAt" => "2021-09-06 14:06:32"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "33-87"
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Chapitres"
"en" => "Book chapters"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Cette étude analyse les dernières évolutions des systèmes de gouvernance d’entreprise (SGE) dans certains pays membres de l’Union Européenne afin d’identifier (1) si ces SGE suivent la tendance de convergence des normes d’information financière, et (2) si un de ces SGE (ou un de ses composants) dispose d’un avantage comparatif méritant d’être adopté par les autres. L’en jeu de cette étude vient du fait que des différences significatives entre SGE des états continuent à exister ce qui peut entraver la comparabilité des entreprises entre pays. Alors que de telles différences n’impactent pas directement les pratiques comptables d’une firme, de telles règles et pratiques peuvent néanmoins impacter de manière significative la prise de décisions et conduire ainsi, in fine, à des différences qualitatives mesurables dans les états financiers."
"en" => "The purpose of this study is to analyze the latest developments in corporate governance systems (CGS) in European countries that are members of the European Union to identify whether CGSs (1) follow financial reporting standards on the road of convergence, and (2) whether any particular given CGS (or its component) enjoys relative competitive advantage worthy to be adopted by others. The importance of such a study stems from the fact that significant differences in corporate governance codes persist on a per-country level that may hinder cross-country firms’ comparability. While such differences do not affect a firm’s accounting practices per se, some regulations and practices may instead imbue strong exogenous effects on decision making that ultimately lead to measurable differences in financial statements’ properties."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-12-30T16:21:43.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 6.1483717
+"parent": null
}
16 => Essec\Faculty\Model\Contribution {#2279
#_index: "academ_contributions"
#_id: "4282"
#_source: array:18 [
"id" => "4282"
"slug" => "veolia-water-india-bringing-a-24-7-water-supply-to-the-people-of-karnataka"
"yearMonth" => "2015-06"
"year" => "2015"
"title" => "Veolia Water India: Bringing a 24/7 Water Supply to the People of Karnataka"
"description" => "DICK, W. (2015). Veolia Water India: Bringing a 24/7 Water Supply to the People of Karnataka. Dans: <i>Experiencing Innovation in Asia</i>. 1st ed. World Scientific, pp. 5-26."
"authors" => array:1 [
0 => array:3 [
"name" => "DICK Wolfgang"
"bid" => "B00000158"
"slug" => "dick-wolfgang"
]
]
"ouvrage" => "Experiencing Innovation in Asia"
"keywords" => array:3 [
0 => "Développement durable"
1 => "Fidélisation de la clientèle"
2 => "Innovation"
]
"updatedAt" => "2021-09-06 14:06:32"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "5-26"
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Chapitres"
"en" => "Book chapters"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Le chapitre analyse comment créer et gérer un ravitaillement en eau fiable et en permanence disponible dans une région à infrastructure sous-développée et avec une population peu convaincue des mérites d'un tel service, à l'exemple d'un projet mené dans l'état de Karnataka dans le Sud-Ouest de l'Inde."
"en" => "The chapter analyses how to create and manage a reliable and constantly available water supply in a place with underdeveloped infrastructure and a population unconvinced of its merits, as had been the case in Karnataka State in South West India."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-12-30T16:21:43.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 6.1483717
+"parent": null
}
17 => Essec\Faculty\Model\Contribution {#2280
#_index: "academ_contributions"
#_id: "10768"
#_source: array:18 [
"id" => "10768"
"slug" => "lapprentissage-a-lessec-la-pratique"
"yearMonth" => "2019-07"
"year" => "2019"
"title" => "L'apprentissage à l'ESSEC : la pratique"
"description" => "DICK, W. (2019). L'apprentissage à l'ESSEC : la pratique. Dans: Jean-Luc Cerdin, Jean-Marie Peretti eds. <i>L'apprentissage et sa réussite : regards croisés des différents acteurs</i>. 1st ed. ISTE Editions, pp. 121-126."
"authors" => array:1 [
0 => array:3 [
"name" => "DICK Wolfgang"
"bid" => "B00000158"
"slug" => "dick-wolfgang"
]
]
"ouvrage" => "L'apprentissage et sa réussite : regards croisés des différents acteurs"
"keywords" => []
"updatedAt" => "2021-09-24 10:33:27"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "121-126"
"volume" => null
"number" => "4"
]
"type" => array:2 [
"fr" => "Chapitres"
"en" => "Book chapters"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-12-30T16:21:43.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 6.1483717
+"parent": null
}
18 => Essec\Faculty\Model\Contribution {#2281
#_index: "academ_contributions"
#_id: "11074"
#_source: array:18 [
"id" => "11074"
"slug" => "financial-accounting-with-ifrs"
"yearMonth" => "2020-09"
"year" => "2020"
"title" => "Financial Accounting with IFRS"
"description" => "DICK, W. et MISSONIER-PIERA, F. (2020). <i>Financial Accounting with IFRS</i>. 5th ed. Pearson Education, 391 pages."
"authors" => array:2 [
0 => array:3 [
"name" => "DICK Wolfgang"
"bid" => "B00000158"
"slug" => "dick-wolfgang"
]
1 => array:1 [
"name" => "MISSONIER-PIERA F."
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-09-24 10:33:27"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Livres"
"en" => "Books"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-12-30T16:21:43.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 6.1483717
+"parent": null
}
19 => Essec\Faculty\Model\Contribution {#2282
#_index: "academ_contributions"
#_id: "11075"
#_source: array:18 [
"id" => "11075"
"slug" => "comptabilite-financiere-en-ifrs-4eme-edition-actualise-et-enrichie"
"yearMonth" => "2018-07"
"year" => "2018"
"title" => "Comptabilité financière en IFRS (4ème édition actualisé et enrichie)"
"description" => "DICK, W. et MISSONIER-PIERA, F. (2018). <i>Comptabilité financière en IFRS (4ème édition actualisé et enrichie)</i>. 4 ed. Pearson Education, 391 pages."
"authors" => array:2 [
0 => array:3 [
"name" => "DICK Wolfgang"
"bid" => "B00000158"
"slug" => "dick-wolfgang"
]
1 => array:1 [
"name" => "MISSONIER-PIERA F."
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2024-02-13 16:56:03"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Livres"
"en" => "Books"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => ""
"en" => ""
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-12-30T16:21:43.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 6.1483717
+"parent": null
}
20 => Essec\Faculty\Model\Contribution {#2283
#_index: "academ_contributions"
#_id: "11150"
#_source: array:18 [
"id" => "11150"
"slug" => "apprenticeship-at-essec-practice"
"yearMonth" => "2020-01"
"year" => "2020"
"title" => "Apprenticeship at ESSEC: Practice"
"description" => "DICK, W. (2020). Apprenticeship at ESSEC: Practice. Dans: Jean-Luc Cerdin, Jean-Marie Peretti eds. <i>The Success of Apprenticeships</i>. 1st ed. London: ISTE - WILEY, pp. 111-116."
"authors" => array:1 [
0 => array:3 [
"name" => "DICK Wolfgang"
"bid" => "B00000158"
"slug" => "dick-wolfgang"
]
]
"ouvrage" => "The Success of Apprenticeships"
"keywords" => []
"updatedAt" => "2021-09-24 10:33:27"
"publicationUrl" => "https://onlinelibrary.wiley.com/doi/book/10.1002/9781119694793"
"publicationInfo" => array:3 [
"pages" => "111-116"
"volume" => "3"
"number" => "13"
]
"type" => array:2 [
"fr" => "Chapitres"
"en" => "Book chapters"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-12-30T16:21:43.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 6.1483717
+"parent": null
}
21 => Essec\Faculty\Model\Contribution {#2284
#_index: "academ_contributions"
#_id: "557"
#_source: array:18 [
"id" => "557"
"slug" => "a-moving-target"
"yearMonth" => "2007-07"
"year" => "2007"
"title" => "A Moving Target"
"description" => "DICK, W. et WALTON, P. (2007). A Moving Target. <i>Australian Accounting Review</i>, pp. 8-17."
"authors" => array:2 [
0 => array:3 [
"name" => "DICK Wolfgang"
"bid" => "B00000158"
"slug" => "dick-wolfgang"
]
1 => array:3 [
"name" => "WALTON Peter"
"bid" => "B00000527"
"slug" => "walton-peter"
]
]
"ouvrage" => ""
"keywords" => array:1 [
0 => "Normes comptables internationales"
]
"updatedAt" => "2020-12-17 17:55:06"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "8-17"
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Le papier présente les procédures de l'IASB pour accepter un sujet à son programme de travail.Il analyse l'évoution des sujets admis depuis la création du normalisateur en 2001 et commente les possibilités pour la recherche d'informer le débat."
"en" => "The Paper explains the Procedures for a project to be placed on the IASB's active Agenda. It analyses the Progress of Topics accepted at the Inception of the Standrad-setter in 2001 and comments on the Potential of academic Research to inform the Debate."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-12-30T16:21:43.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 6.1483717
+"parent": null
}
22 => Essec\Faculty\Model\Contribution {#2285
#_index: "academ_contributions"
#_id: "1536"
#_source: array:18 [
"id" => "1536"
"slug" => "la-norme-ifrs-quelle-incidence-pour-limmobilier-dexploitation"
"yearMonth" => "2005-05"
"year" => "2005"
"title" => "La norme IFRS ? Quelle incidence pour l'immobilier d'exploitation ?"
"description" => "DICK, W. (2005). La norme IFRS ? Quelle incidence pour l'immobilier d'exploitation ? <i>Immobilier & Services</i>, pp. 26-27."
"authors" => array:1 [
0 => array:3 [
"name" => "DICK Wolfgang"
"bid" => "B00000158"
"slug" => "dick-wolfgang"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2020-12-17 17:55:06"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "26-27"
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue professionnelle"
"en" => "Professional journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-12-30T16:21:43.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 6.1483717
+"parent": null
}
23 => Essec\Faculty\Model\Contribution {#2286
#_index: "academ_contributions"
#_id: "654"
#_source: array:18 [
"id" => "654"
"slug" => "ansatz-bewertung-und-analyse-von-ruckstellungen-in-frankreich-und-deutschland-vor-dem-hintergrund-internationaler-entwicklungen"
"yearMonth" => "2002-05"
"year" => "2002"
"title" => "Ansatz, Bewertung und Analyse von Rückstellungen in Frankreich und Deutschland vor dem Hintergrund Internationaler Entwicklungen"
"description" => "DICK, W. et EBERHARTINGER, E. (2002). Ansatz, Bewertung und Analyse von Rückstellungen in Frankreich und Deutschland vor dem Hintergrund Internationaler Entwicklungen. <i>Accounting Auditing Control</i>, pp. 377-395."
"authors" => array:2 [
0 => array:3 [
"name" => "DICK Wolfgang"
"bid" => "B00000158"
"slug" => "dick-wolfgang"
]
1 => array:1 [
"name" => "EBERHARTINGER E."
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2020-12-17 17:55:06"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "377-395"
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "L'article examine le traitement des provisions pour risques et charges en France et en Allemagne (discussion des droits comptables et analyse des différences, conséquences des différences pour l'analyse financière comparative). Malgré leurs racines communes et malgré l'harmonisation et l'internationalisation dans ce domaine, des différences considérables existent entre la France et l'Allemagne, notamment en ce qui concerne les provisions pour engagements de retraite et certaines provisions pour travaux de maintenance."
"en" => "The article concentrates on provisions in France and in Germany (discussion of the relevant rules and analysis of differences, consequences for the comparative analysis of French and German financial reports. In spite of common roots and in spite of harmonisation and internationalisation, differences with regard to pension liabilities and to certain provisions for maintenance prevail."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-12-30T16:21:43.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 6.1483717
+"parent": null
}
24 => Essec\Faculty\Model\Contribution {#2287
#_index: "academ_contributions"
#_id: "707"
#_source: array:18 [
"id" => "707"
"slug" => "bank-debt-and-performance-of-continental-european-firms"
"yearMonth" => "2011-01"
"year" => "2011"
"title" => "Bank Debt and Performance of Continental European Firms"
"description" => "KRIVOGORSKY, V., GRUDNITSKI, G. et DICK, W. (2011). Bank Debt and Performance of Continental European Firms. <i>International Journal of Economics and Business Research</i>, 3(6), pp. 593-608."
"authors" => array:3 [
0 => array:3 [
"name" => "DICK Wolfgang"
"bid" => "B00000158"
"slug" => "dick-wolfgang"
]
1 => array:1 [
"name" => "KRIVOGORSKY V."
]
2 => array:1 [
"name" => "GRUDNITSKI G."
]
]
"ouvrage" => ""
"keywords" => array:3 [
0 => "Bank debt/total assets"
1 => "Corporate governance"
2 => "Financial performance"
]
"updatedAt" => "2021-07-13 14:30:01"
"publicationUrl" => "https://papers.ssrn.com/sol3/papers.cfm?abstract_id=1209022"
"publicationInfo" => array:3 [
"pages" => "593-608"
"volume" => "3"
"number" => "6"
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "The objective of this paper is to assess the association between firm performance and level bank debt for firms from seven Continental European countries. After controlling for firm and country specific characteristics, we find bank debt is correlated with a firm's accounting performance as measured by return on assets (ROA) and return on shareholders' funds. When repeating the analysis on a country-by-country basis, an association is found between bank debt and ROA."
"en" => "The objective of this paper is to assess the association between firm performance and level bank debt for firms from seven Continental European countries. After controlling for firm and country specific characteristics, we find bank debt is correlated with a firm's accounting performance as measured by return on assets (ROA) and return on shareholders' funds. When repeating the analysis on a country-by-country basis, an association is found between bank debt and ROA."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-12-30T16:21:43.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 6.1483717
+"parent": null
}
25 => Essec\Faculty\Model\Contribution {#2288
#_index: "academ_contributions"
#_id: "852"
#_source: array:18 [
"id" => "852"
"slug" => "conformite-aux-normes-comptables-internationales-comparaison-franco-allemande"
"yearMonth" => "2001-12"
"year" => "2001"
"title" => "Conformité aux normes comptables internationales : comparaison franco-allemande"
"description" => "DICK, W. et WALTON, P. (2001). Conformité aux normes comptables internationales : comparaison franco-allemande. <i>Revue Française de Comptabilité</i>, pp. 36-39."
"authors" => array:2 [
0 => array:3 [
"name" => "DICK Wolfgang"
"bid" => "B00000158"
"slug" => "dick-wolfgang"
]
1 => array:3 [
"name" => "WALTON Peter"
"bid" => "B00000527"
"slug" => "walton-peter"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2020-12-17 17:55:06"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "36-39"
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "L'application des normes internationales est devenue une question de plus en plus sensible et le deviendra plus encore en Europe. Cette étude concerne une évaluation qualitative des rapports annuels d'un échantillon de grandes sociétés françaises et allemandes qui utilisent les normes internatonales. L'étude suggère que les sociétés françaises ont eu du mal à faire face aux changements des normes intervenus et que les rapports d'audit doivent évoluer aussi dans l'avenir pour mieux tenir compte des normes IAS."
"en" => "Compliance with International Accounting Standards (IAS) has become a more and more sensitive issue, and compliance within Europe is likely to become even more so. This study deals with an evaluation of the quality of information in the annual reports of a sample of large French and German companies which use IAS. The study suggests that the French companies have experienced some difficulties in dealing with the recent changes in IAS, and that the audit reports also need to move on to better meet with the IAS."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-12-30T16:21:43.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 6.1483717
+"parent": null
}
26 => Essec\Faculty\Model\Contribution {#2289
#_index: "academ_contributions"
#_id: "7678"
#_source: array:18 [
"id" => "7678"
"slug" => "comptabilite-financiere-en-ifrs"
"yearMonth" => "2006-01"
"year" => "2006"
"title" => "Comptabilité financière en IFRS"
"description" => "DICK, W. et MISSONIER-PIERA, F. [Eds] (2006). <i>Comptabilité financière en IFRS</i>. Pearson Education, 329 pages."
"authors" => array:2 [
0 => array:3 [
"name" => "DICK Wolfgang"
"bid" => "B00000158"
"slug" => "dick-wolfgang"
]
1 => array:1 [
"name" => "MISSONIER-PIERA F."
]
]
"ouvrage" => ""
"keywords" => array:5 [
0 => "Comptabilité financière"
1 => "Comptabilité générale"
2 => "IFRS"
3 => "Information financière"
4 => "Normes IFRS"
]
"updatedAt" => "2020-12-17 21:00:33"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Direction d'ouvrage"
"en" => "Book editor"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Premier manuel d'initiation à la comptabilité qui intègre pleinement les nouvelles normes comptables internationales (normes IFRS), cet ouvrage permettra aux lecteurs de comprendre les principes fondamentaux de la comptabilité financière. En s'appuyant sur les normes comptables internationales il offre une perspective globale et les clés pour lire, utiliser et déchiffrer tous les principaux états comptables et financiers (bilan, compte de résultat, tableaux de flux de trésorerie), quelle que soit la règle comptable nationale utilisée lors de la production de ces documents."
"en" => "This textbook in Financial Accounting is entirely based on the IFRS (International Financial Reporting Standards). It is aimed at providing readers the basic rationale to understand the concepts underlying International Accounting Standards. The main financial statements such as the income statement, the balance sheet and the income statement are presented and analyzed in a way to facilitate their understanding, using numerous real examples from annual reports of European listed companies."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-12-30T16:21:43.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 6.1483717
+"parent": null
}
27 => Essec\Faculty\Model\Contribution {#2290
#_index: "academ_contributions"
#_id: "8658"
#_source: array:18 [
"id" => "8658"
"slug" => "goodwill-vous-avez-dit-goodwill"
"yearMonth" => "2013-06"
"year" => "2013"
"title" => ""Goodwill", vous avez dit "Goodwill" ?"
"description" => "DICK, W. (2013). "Goodwill", vous avez dit "Goodwill" ? <i>Les Echos</i>."
"authors" => array:1 [
0 => array:3 [
"name" => "DICK Wolfgang"
"bid" => "B00000158"
"slug" => "dick-wolfgang"
]
]
"ouvrage" => ""
"keywords" => array:3 [
0 => "Écart d'acquisition"
1 => "IFRS"
2 => "Regroupement d'entreprise"
]
"updatedAt" => "2020-12-17 18:37:46"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Articles ou vidéos de vulgarisation"
"en" => "Press article, video or other popular media"
]
"support_type" => array:2 [
"fr" => "Presse"
"en" => "Press"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "L'article explique ce qu'on entend par écart d'acquisition ("Goodwill") lors de l'acquisition d'une entreprise. Il s'agit de la fraction du coût d'acquisition qu'il n'est pas possible d'allouer à des actifs identifiables. L'article donne aussi des éléments concernant son traitement comptable selon les IFRS."
"en" => "The article explains what "Goodwill" is when a company acquires another. It is the part of the purchase price that cannot be allocated to identifiable assets. The article also give some information about the accounting treatment of "Goodwill" under IFRS."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-12-30T16:21:43.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 6.1483717
+"parent": null
}
28 => Essec\Faculty\Model\Contribution {#2291
#_index: "academ_contributions"
#_id: "8664"
#_source: array:18 [
"id" => "8664"
"slug" => "impairment-tests-et-valeur-dactifs"
"yearMonth" => "2013-02"
"year" => "2013"
"title" => "« Impairment tests » et valeur d’actifs"
"description" => "DICK, W. (2013). « Impairment tests » et valeur d’actifs. <i>Les Echos</i>, pp. 35."
"authors" => array:1 [
0 => array:3 [
"name" => "DICK Wolfgang"
"bid" => "B00000158"
"slug" => "dick-wolfgang"
]
]
"ouvrage" => ""
"keywords" => array:4 [
0 => "IFRS"
1 => "Impairment test"
2 => "Test de dépréciation"
3 => "Valeur recouvrable"
]
"updatedAt" => "2020-12-17 18:37:46"
"publicationUrl" => null
"publicationInfo" => array:3 [
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"volume" => null
"number" => null
]
"type" => array:2 [
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"en" => "Press article, video or other popular media"
]
"support_type" => array:2 [
"fr" => "Presse"
"en" => "Press"
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"countries" => array:2 [
"fr" => null
"en" => null
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"abstract" => array:2 [
"fr" => "La valeur comptable d'un actif ne doit jamais dépasser sa valeur réelle afin d'éviter l'émergence de valeurs fictives. Cet article analyse la méthodologie proposée par les IFRS (International Financial Reporting Standards) pour déterminer cette valeur réelle."
"en" => "The net carrying amount of assets should never exceed their respective real value (recoverable amount). This article analyses the IFRS methodology for determining this real value."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-12-30T16:21:43.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 6.1483717
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}
29 => Essec\Faculty\Model\Contribution {#2292
#_index: "academ_contributions"
#_id: "8675"
#_source: array:18 [
"id" => "8675"
"slug" => "a-propos-des-ventes-et-de-leur-enregistrement"
"yearMonth" => "2013-04"
"year" => "2013"
"title" => "À propos des ventes et de leur enregistrement"
"description" => "DICK, W. (2013). À propos des ventes et de leur enregistrement. <i>Les Echos</i>, pp. 33."
"authors" => array:1 [
0 => array:3 [
"name" => "DICK Wolfgang"
"bid" => "B00000158"
"slug" => "dick-wolfgang"
]
]
"ouvrage" => ""
"keywords" => array:3 [
0 => "IFRS"
1 => "Reconnaissance des revenues"
2 => "Ventes complexes"
]
"updatedAt" => "2020-12-17 18:37:46"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "33"
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Articles ou vidéos de vulgarisation"
"en" => "Press article, video or other popular media"
]
"support_type" => array:2 [
"fr" => "Presse"
"en" => "Press"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "L'article analyse quelques aspects et difficultés liés à la reconnaissances des ventes dans le compte de résultat, et plus particulièrement la décomposition de ventes complexes."
"en" => "The article analyses some aspects and difficulties related to revenue recognition on the income statement, focusing on issues related to complex sales operations."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-12-30T16:21:43.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 6.1483717
+"parent": null
}
30 => Essec\Faculty\Model\Contribution {#2293
#_index: "academ_contributions"
#_id: "8746"
#_source: array:18 [
"id" => "8746"
"slug" => "comptabilite-ce-que-le-nouveau-referentiel-a-change"
"yearMonth" => "2006-06"
"year" => "2006"
"title" => "Comptabilité : ce que le nouveau référentiel a changé"
"description" => "DICK, W. et MISSONIER-PIERA, F. (2006). Comptabilité : ce que le nouveau référentiel a changé. <i>Les Echos</i>, pp. 10-11."
"authors" => array:2 [
0 => array:3 [
"name" => "DICK Wolfgang"
"bid" => "B00000158"
"slug" => "dick-wolfgang"
]
1 => array:1 [
"name" => "MISSONIER-PIERA F."
]
]
"ouvrage" => ""
"keywords" => array:4 [
0 => "Analyse financière"
1 => "Comptabilité internationale"
2 => "Enregistrement des actifs"
3 => "Juste valeur"
]
"updatedAt" => "2020-12-17 18:37:46"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "10-11"
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Articles ou vidéos de vulgarisation"
"en" => "Press article, video or other popular media"
]
"support_type" => array:2 [
"fr" => "Presse"
"en" => "Press"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Le passage aux normes IFRS doit permettre aux utilisateurs de prendre des décisions économiques qui leur sont utiles. D'où deux innovations majeures concernant l'enregistrement des actifs et le recours à la juste valeur."
"en" => "The transition to IFRS is supposed to provide registrats with useful information for economic decision. Two of the major innovations concern the recognition of assets and the measurement fair value of assets and liabilities."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-12-30T16:21:43.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 6.1483717
+"parent": null
}
31 => Essec\Faculty\Model\Contribution {#2294
#_index: "academ_contributions"
#_id: "8895"
#_source: array:18 [
"id" => "8895"
"slug" => "joint-venture-mue-comptable-en-vue"
"yearMonth" => "2012-11"
"year" => "2012"
"title" => "Joint-venture : mue comptable en vue"
"description" => "DICK, W. (2012). Joint-venture : mue comptable en vue. <i>Les Echos</i>, pp. 25."
"authors" => array:1 [
0 => array:3 [
"name" => "DICK Wolfgang"
"bid" => "B00000158"
"slug" => "dick-wolfgang"
]
]
"ouvrage" => ""
"keywords" => array:3 [
0 => "Consolidation"
1 => "Entités contrôlées conjointement"
2 => "IFRS"
]
"updatedAt" => "2020-12-17 18:37:46"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "25"
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Articles ou vidéos de vulgarisation"
"en" => "Press article, video or other popular media"
]
"support_type" => array:2 [
"fr" => "Presse"
"en" => "Press"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Le traitement comptable des entités contrôlées conjointement (joint ventures) fera l'objet d'une révision selon une nouvelle norme IFRS. En théorie, le choix entre l'intégration proportionnelle et la mise en équivalence disparaît au profit de la seule mise en équivalence. L'article apporte une analyse critique du nouveau dispositif notamment en ce qui concerne l'objectif d'une meilleure comparabilité qui risque ne pas être atteint."
"en" => "Accounting treatment of joint ventures under IFRS will be subject to a new standard. Proportionate consolidation will be abandoned and only equity will be allowed, in order to improve comparability. This article analyses the new standard and highlights the fact that although elements of proportionate consolidation exist, harmonization might not be entirely reached."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-12-30T16:21:43.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 6.1483717
+"parent": null
}
32 => Essec\Faculty\Model\Contribution {#2295
#_index: "academ_contributions"
#_id: "9111"
#_source: array:18 [
"id" => "9111"
"slug" => "les-rapports-annuels-et-le-risque-dindigestion"
"yearMonth" => "2013-01"
"year" => "2013"
"title" => "Les rapports annuels et le risque d'indigestion"
"description" => "DICK, W. (2013). Les rapports annuels et le risque d'indigestion. <i>Les Echos</i>, pp. 33."
"authors" => array:1 [
0 => array:3 [
"name" => "DICK Wolfgang"
"bid" => "B00000158"
"slug" => "dick-wolfgang"
]
]
"ouvrage" => ""
"keywords" => array:3 [
0 => "Document de référence"
1 => "IFRS"
2 => "Rapport annuel"
]
"updatedAt" => "2020-12-17 18:37:46"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "33"
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Articles ou vidéos de vulgarisation"
"en" => "Press article, video or other popular media"
]
"support_type" => array:2 [
"fr" => "Presse"
"en" => "Press"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Certains rapports annuels d'entreprises excèdent les 500 pages. Sont-ils pertinents ? L'article explique la composition de ces rapports. Il analyse plus particulièrement l'évolution de la partie sur les informations financières au cours des 18 dernières années."
"en" => "This article is about the usefulness of annual reports of sometimes more than 500 pages. It explains the elements of these reports and analyses more specifically the evolution of the financial reporting section over the last 18 years."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-12-30T16:21:43.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 6.1483717
+"parent": null
}
33 => Essec\Faculty\Model\Contribution {#2296
#_index: "academ_contributions"
#_id: "9146"
#_source: array:18 [
"id" => "9146"
"slug" => "louer-un-bien-ou-acheter-le-droit-de-lutiliser"
"yearMonth" => "2013-03"
"year" => "2013"
"title" => "Louer un bien ou acheter le droit de l'utiliser ?"
"description" => "DICK, W. (2013). Louer un bien ou acheter le droit de l'utiliser ? <i>Les Echos</i>."
"authors" => array:1 [
0 => array:3 [
"name" => "DICK Wolfgang"
"bid" => "B00000158"
"slug" => "dick-wolfgang"
]
]
"ouvrage" => ""
"keywords" => array:3 [
0 => "IFRS"
1 => "Location-financement"
2 => "Locations"
]
"updatedAt" => "2020-12-17 18:37:46"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
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"en" => "Press article, video or other popular media"
]
"support_type" => array:2 [
"fr" => "Presse"
"en" => "Press"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "L'article analyse la difficile distinction entre des contrats de location simple et ceux de location financement. La norme IAS 17 est parfois difficile à appliquer dans la pratique. Cela conduit l'IASB à une nouvelle approche des locations en les requalifiant en des acquisitions de droits d'utilisation."
"en" => "The article analyses the difficult distinction between operating and finance lease. IAS 17 is sometimes difficult to adopt in practice. This is one reason why IASB is preparing a new approach of lease accounting by considering the lease of an asset as the purchase of the right of its use."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-12-30T16:21:43.000Z"
]
+lang: "fr"
+"_type": "_doc"
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+"parent": null
}
34 => Essec\Faculty\Model\Contribution {#2297
#_index: "academ_contributions"
#_id: "9152"
#_source: array:18 [
"id" => "9152"
"slug" => "mais-de-quel-resultat-parle-t-on"
"yearMonth" => "2013-10"
"year" => "2013"
"title" => "Mais de quel résultat parle-t-on ?"
"description" => "DICK, W. (2013). Mais de quel résultat parle-t-on ? <i>Les Echos</i>, pp. 42."
"authors" => array:1 [
0 => array:3 [
"name" => "DICK Wolfgang"
"bid" => "B00000158"
"slug" => "dick-wolfgang"
]
]
"ouvrage" => ""
"keywords" => array:3 [
0 => "EBIT"
1 => "Résultat"
2 => "Résultat global"
]
"updatedAt" => "2020-12-17 18:37:46"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "42"
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Articles ou vidéos de vulgarisation"
"en" => "Press article, video or other popular media"
]
"support_type" => array:2 [
"fr" => "Presse"
"en" => "Press"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "L'article explique le périmètre de plusieurs indicateurs de résultat utilisés couramment dans la communication financière tels que le résultat net, le résultat opérationnel (EBIT) ou le résultat global."
"en" => "The article explains several performance indicators commonly used in financial communication, such as net profit, EBIT or comprehensive income."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-12-30T16:21:43.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 6.1483717
+"parent": null
}
35 => Essec\Faculty\Model\Contribution {#2298
#_index: "academ_contributions"
#_id: "11073"
#_source: array:18 [
"id" => "11073"
"slug" => "comptabilite-financiere-en-ifrs"
"yearMonth" => "2020-07"
"year" => "2020"
"title" => "Comptabilité financière en IFRS"
"description" => "DICK, W. et MISSONIER-PIERA, F. (2020). <i>Comptabilité financière en IFRS</i>. (5ème édition) ed. Pearson Education, 390 pages."
"authors" => array:2 [
0 => array:3 [
"name" => "DICK Wolfgang"
"bid" => "B00000158"
"slug" => "dick-wolfgang"
]
1 => array:1 [
"name" => "MISSONIER-PIERA F."
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-09-24 10:33:27"
"publicationUrl" => "https://www.pearson.fr/book/?gcoi=27440100212650"
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Livres"
"en" => "Books"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Véritable livre de référence, la 5ème édition de ce manuel d'initiation à la comptabilité intègre pleinement les normes comptables internationales (les normes IFRS) tout en fournissant au lecteur une compréhension des principes fondamentaux de la comptabilité financière. Il offre les clés pour lire, utiliser et déchiffrer les principaux états comptables et financiers. Cette nouvelle édition offre une mise à jour de tous les chiffres, exemples, exercices et extraits des rapports financiers ; un nouveau chapitre dédié à l’analyse financière et extrafinancière ; un approfondissement de thèmes suite à la parution et à l’application de nouvelles normes IFRS (2018-2019) ainsi qu’aux besoins induits et aux aménagements dans ces normes : norme IFRS 9 sur les instruments financiers et leurs nouvelles appellations, ainsi que les actifs dérivés, norme IFRS 15 sur la reconnaissance des produits, norme IFRS 16 sur les locations."
"en" => "This textbook in Financial Accounting is entirely based on the IFRS (International Financial Reporting Standards). It is aimed at providing readers the basic rationale to understand the concepts underlying international Financial Reporting Standards. The main financial statements such as the income statement, the balance sheet and the cash-flow statement are presented and analyzed in a way to facilitate their understanding, using numerous real examples from financial reports of listed companies. This 5th edition provides an update of all figures, examples, years and extracts from financial reports; a new chapter dedicated to financial and extra-financial analysis; an in-depth study of themes following the publication and application of new IFRS standards (2018-2019) as well as the resulting needs and adjustments in these standards."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-12-30T16:21:43.000Z"
]
+lang: "fr"
+"_type": "_doc"
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}
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