Actualités & Evénements

Actualités

Recent Developments in Pension Accounting

03-juil.-2008

In March 2008, the International Accounting Standards Board (IASB) published proposed changes to International Accounting Standard No. 19 (IAS 19).  If enacted, these changes are expected to have a significant impact on company financials on a global basis.  This paper identifies and discusses some of the proposed changes, as well as their likely impact on exchange-listed companies reporting in accordance with IAS 19.

Guidance to Business on Monopolisation and Abuse of Dominance

30-juin-2008

The OECD Competition Committee debated Guidance to Business on Monopolisation and Abuse of Dominance in June 2007. This document includes an executive summary and the documents from the meeting: written submissions from the Czech Republic, the European Commission, Finland, Ireland, Japan, Korea, the Netherlands, South Africa, Chinese Taipei, Turkey, the United Kingdom, the United States as well as an aide-memoire of the discussion.

L’IDE en provenance des pays de l’OCDE a grimpé de 50 % en 2007, mais devrait reculer en 2008

24-juin-2008

Les sorties d’investissement direct étranger (IDE) des pays de l’OCDE ont connu une poussée sans précédent en 2007, où elles ont atteint un montant de 1.82 trillion USD contre 1.2 trillion USD l’année précédente, mais d’après les estimations de l’OCDE, elles devraient chuter en 2008.

Afrique du Sud - Phase 1 : Rapport sur la mise en oeuvre de la Convention de l'OCDE sur la lutte contre la corruption

23-juin-2008

De quelle manière les normes énoncées par la Convention sont-elles mise en œuvre dans la législation sud-africaine ? Ce rapport évalue la transposition en droit sud-africain de la Convention sur la lutte contre la corruption de l'OCDE, de la Recommendation révisée de 1997, et de la Recommandation révisée de 1996 sur la déductibilité fiscale des pots-de-vin versés à des agents publics étrangers. Ce rapport décrit également les structures en place en Afgrique du Sud pour la mise en œuvre de la Convention. La version française sera bientôt disponible.

Guidance to Business Monopolisation and Abuse of Dominance

23-juin-2008

This roundtable focused on how competition authorities can provide businesses with effective guidance on monopolization and abuse of dominance. While some uncertainty over the reach of rules prohibiting anticompetitive unilateral conduct is inevitable, authorities responsible for the enforcement of antitrust laws must strive to provide as much transparency as possible as to their enforcement policies so that businesses can plan and invest with some predictability.

The OECD releases a report about how to implement the OECD Principles in the boardroom

11-juin-2008

Good boardroom practice requires more than law and regulation: judgement, diplomacy and integrity.  This book provides practical help for boards that navigate their way from principles to practice. It aims to describe how boards can practice good corporate governance in reality. This initiative reflects the importance that the OECD attaches to the private sector as a force in implementing good corporate governance.

Tackling corporate corruption with the OECD Guidelines for Multinational Enterprises

10-juin-2008

As ongoing corporate bribery investigations and scandals make headlines around the world, Transparency International (TI) has published a working paper on the OECD’s Guidelines for Multinational Enterprises, a set of social, labour, environmental and anti-corruption standards for transnational companies. This working paper explains the Guidelines and their relevance in fighting corruption in the private sector. Case studies illustrate recent instances when civil society has filed complaints in different countries related to bribery and other violations.

Summary Record of the June 2007 Informal Consultation with Representatives of the Private Sector, Trade Unions and Civil Society

10-juin-2008

The Working Group on Bribery held an informal consultation with representatives of the Business and Industry Advisory Committee to the OECD, the Trade Union Advisory Committee to the OECD, the International Chamber of Commerce, Transparency International and other civil society organisations to discuss implementation of the OECD Anti-Bribery Convention.

Ministres adoptent la Déclaration de l'OCDE sur les fonds souverains et les politiques des pays

05-juin-2008

A l'occasion de la réunion du Conseil de l'OCDE au niveau des ministres à Paris les 4-5 juin 2008, les ministres ont adopté la Déclaration de l'OCDE sur les fonds souverains et les politiques des pays.

OECD Benchmark Definition of Foreign Direct Investment

30-mai-2008

A fourth edition of the OECD Benchmark Definition of Foreign Direct Investment has just been completed. This manual provides operational guidelines on how foreign direct investment (FDI) activity should be measured and sets the world standard for direct investment statistics.




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