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mayilou brialy

mayilou brialy

Je suis comptable de métier et financier/commercial de formation. Toutefois, je suis très ouvert aux autres domaines de connaissances tels l'astronomie, la géographie, la relativité, etc. Et je m'efforce de toujours trouver un lien entre eux...

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Le blog de mayiloubrialy

Le blog de mayiloubrialy

Par le biais de ce blog, mon objectif est de montrer que les situations économiques que nous traversons ces dernières décennies peuvent être conceptualisées par des modèles simples. Le but est d'aider à comprendre qu'à tout événement économique ou autre, il y'a un précédent soit dans la nature soit quelque part dans l'univers et qu'on a beaucoup à apprendre en observant tout ce qui nous entoure. Par ailleurs des sujets techniques liés à la comptabilité, la finance et la comptabilité sont également à l'ordre du jour... Entre autres, des sujets plus techniques comme ceux relatifs à la comptabilité et la finance seront également publiés sur ce blog.
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Articles : 42
Depuis : 16/12/2011

Articles à découvrir

Coronavirus (COVID19) Outbreak and Global Macroeconomic Stability

Does Coronavirus outbreak is leading the Global Economy to another economic crisis? In fact, Saudi Arabia along with Russia failed recently to sustain Brent prices. As result, a barrel cost now about 36$ only! The impact on Asiatic financial markets has been undeniable last night, NIKKEI for instance closed on -5%... For the time being, it's tough

Inflation Accounting Update (IAS29/ASC 830) for entities using Argentina, South Sudan, Sudan, Venezuela and Zimbabwe functional currencies

One of the factors behind inflation is the increase of the general price level. Economists use Consumer Price Index (CPI) variances to assess and control this normal economic reality (deflation occurs when the general price level decreases). However, certain countries may become « hyperinflationary » when their domestic currencies lose Their valu

What does mean comparative financial statements analysis?

Note: I will answer to this question from the Financial Analysis prospective....Accounting issues triggered by different GAAP generally involved in this process will not be part of the answer here... Unless you bring a Case ... This generally means comparing financial statements from similar entities to determine which one is performing more based

Do liabilities include tax payables based on foreign countries fiscal laws?

(This question is from an internet user and may help other professional to adopt some best tax practices). This question deals with a Company or a multinational which controls other affiliates and subsidiaries in different countries. So, the answer varies based on legal relationships those entities have with their holdings. If a company is based in

How should we tax Tech Monopolies?

High Tech monopolies make money "online"; so, the territorial criteria used to determine which Tax system should be applied on an enterprise is tricky to define… However, most of those entities such as GAFA (Google Apple Facebook Amazone) may be taxed based on advertising incomes they generate in each country. A similar Tax regulation was impleme

La comptabilité est-elle une science sociale ?

NB: Je fais suivre ici une question pertinente qui a été soumise sur Quora. Le Grand Robert définit la science comme un ensemble de "connaissances exactes, universelles et vérifiables exprimées par des lois". L'astronomie par exemple est une science exacte qui nous permet de déterminer à l'avance les dates des éclipses solaires ou lunaires

What is the Accounting best practice when it comes to count reimbursements as income?

I had this issue when I was monitoring an Oilfield asset couple years ago. In fact, the entity for which I was working for the time was carrying on Capital Expenditures (CAPEX) along with operating costs (OPEX) on behalf of a Joint-Venture partner with 15% in terms of Working Interest. Payback was in kind (crude & Natural Liquified Gas) plus an int