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...