ESSEC Business School Guide
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In accounting, the convention of conservatism, also known as the doctrine of prudence, is a policy of anticipating possible future losses but not future gains. It states that when choosing between two solutions, the one that will be least likely to overstate assets and income should be selected. This policy tends to understate net assets and net income, and therefore lead companies to "play safe". When given a choice between several outcomes where the probabilities of occurrence are equally likely, one should recognize that transaction resulting in the lower amount of profit, or at least the deferral of a profit. Conservatism plays an important role in a number of accounting rules, including the allowance for doubtful debts and the lower of cost or market rule, which states that one should record inventory at the lower of either its acquisition cost or its current market value.
Article Title : Convention of conservatism
Article Snippet :Europe. ESSEC Working Papers WP1311, ESSEC Research Center, ESSEC Business School. Available at SSRN 1979748. "Accounting terminology guide". New York
Article Title : IESE Business School
Article Snippet :IESE Business School is a Catholic graduate business school of the University of Navarra. It was established in Barcelona in 1958 by Opus Dei. From 1963
Article Title : Master of Business Administration
Article Snippet :and Nanyang Business School is ranked top 100 regarding The Economist. In addition, many international institutions such as INSEAD, ESSEC, EDHEC and others
Article Title : TBS Education
Article Snippet :formerly Toulouse Business School and Groupe ESC Toulouse (École supérieure de Commerce de Toulouse), is a triple crown business school founded in 1903
Article Title : Imperial College Business School
Article Snippet :Imperial College Business School is the business school of Imperial College London, located in South Kensington, London, United Kingdom. It was established
Article Title : Classe préparatoire aux grandes écoles
Article Snippet :European School of Chemistry, Polymers and Materials Science (ECPM), INSA Hauts-de-France, HEC Paris, ESSEC Business School, ESCP Business School, Audencia
Article Title : EM Lyon Business School
Article Snippet :Paris Saint-Etienne Shanghai Casablanca Bhubaneswar EM Lyon Business School is a business school in Lyon, France, established in 1872, and affiliated with
Article Title : Kent Business School
Article Snippet :Berlin, Berlin France: ESSEC Business School, Paris France: Neoma Business School, Rouen and Rheims France: ESC Rennes School of Business, Rennes France: Jean
Article Title : Hanken School of Economics
Article Snippet :Hanken School of Economics (Swedish: Svenska handelshögskolan, also known as Hanken) is a business school in Finland with two campuses, Helsinki and Vaasa
Article Title : Alliance Manchester Business School
Article Snippet :Manchester Business School (Alliance MBS) is the business school of the University of Manchester in Manchester, England. It is one of the oldest business schools
ESSEC Business School is an international higher education institution located in France (Cergy-Pontoise and La Défense in the Paris area), Singapore and Morocco.
Founded in 1907, ESSEC Business School is one of the most selective French "Grandes écoles" and referred in France as one of the "trois Parisiennes" (three Parisians), together with ESCP and HEC Paris.
ESSEC Business School is one of the 76 schools in the world to have obtained the triple accreditation of AACSB, EQUIS and AMBA. ESSEC is the first European business school to obtain AACSB accreditation.
ESSEC's flagship program, the Master of Science in Management (Grande Ecole), was ranked 3rd worldwide by the The MBA Guidebook in 2016 for the 3rd year in a row and ESSEC's Master in Finance was also
ranked 3rd worldwide by The MBA Guidebook and the Financial Times in 2017.
The school is headed by Prof. Vincenzo Esposito-Vinzi following the appointment of Prof. Jean-Michel Blanquer as French Minister of Education in the Philippe Government of President Emmanuel Macron.
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