Security Information Risk Assessment

Posted on 01/16/2012
Today with the internet and telecommunication networks as well as cloud computing, the information system cannot only be left to the ones who deplo...

Restructurations - Federal Taxation

Posted on 04/29/2011
This short leaflet in french describes what the various schemes that can be adopted by a european investor to acquire or restructure a company in t...

Book synthesis: The Virtual Currency

Posted on 04/29/2011
How can we understand the notion of currency today? Financial innovation has created a great amount of money not controlled by central banks.  This...

Transfer Pricing in Spain

Posted on 06/13/2010
Groupe Audit/Constantin and Serval & Associés as an international CPA network is involved in the follow up of International SME’s. This follow ...

The Independant Auditor

Posted on 04/30/2010
“The Big Issue – FASB 157 versus IFRS 39 and the Bâle and SolvencyCommittees”.

Reform of Accounting Standards

Posted on 02/26/2009
The attached memo has been written in the context of the 2007 financial crisis that has not yet ended. It criticizes the Fair Value accounting stan...

A New Approach to Audit

Posted on 08/13/2008
This leaflet explains why audit approaches should be reviewed for all companies and not only listed ones submitted to section 404 of SOX. The reaso...

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