Essec\Faculty\Model\Contribution {#2233
  #_index: "academ_contributions"
  #_id: "4045"
  #_source: array:26 [
    "id" => "4045"
    "slug" => "4045-obligations-non-financieres"
    "yearMonth" => "2012-09"
    "year" => "2012"
    "title" => "Obligations non financières"
    "description" => "DINASQUET, R. (2012). Obligations non financières. Dans: <i>Comptabilité financière en IFRS (3ème édition)</i>. 3 ed. Pearson, pp. 107-146."
    "authors" => array:1 [
      0 => array:3 [
        "name" => "DINASQUET Roger"
        "bid" => "B00000159"
        "slug" => "dinasquet-roger"
      ]
    ]
    "ouvrage" => "Comptabilité financière en IFRS (3ème édition)"
    "keywords" => array:5 [
      0 => "Avantage du personnel"
      1 => "Comptabilité financière"
      2 => "IFRS"
      3 => "Passif éventuel"
      4 => "Provisions"
    ]
    "updatedAt" => "2021-09-06 14:06:32"
    "publicationUrl" => null
    "publicationInfo" => array:3 [
      "pages" => "107-146"
      "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" => "Ce chapitre traite l'IAS 19 Avantages du personnel : toutes formes de contrepartie donnée par une entité au titre des services rendus par son personnel ; et l'IAS 37 : provisions et passifs éventuels."
      "en" => "This chapter covers the IAS 19: all forms of consideration given by an entity for service rendered by employees; and IAS 37: provision and contingent liabilities."
    ]
    "authors_fields" => array:2 [
      "fr" => "Comptabilité et Contrôle de Gestion"
      "en" => "Accounting and Management Control "
    ]
    "indexedAt" => "2025-12-06T07:21:43.000Z"
    "docTitle" => "Obligations non financières"
    "docSurtitle" => "Chapitres"
    "authorNames" => "<a href="/cv/dinasquet-roger">DINASQUET Roger</a>"
    "docDescription" => "<span class="document-property-authors">DINASQUET Roger</span><br><span class="document-property-authors_fields">Comptabilité et Contrôle de Gestion</span> | <span class="document-property-year">2012</span>"
    "keywordList" => "<a href="#">Avantage du personnel</a>, <a href="#">Comptabilité financière</a>, <a href="#">IFRS</a>, <a href="#">Passif éventuel</a>, <a href="#">Provisions</a>"
    "docPreview" => "<b>Obligations non financières</b><br><span>2012-09 | Chapitres </span>"
    "docType" => "research"
    "publicationLink" => "<a href="#" target="_blank">Obligations non financières</a>"
  ]
  +lang: "fr"
  +"_score": 9.225032
  +"parent": null
}