Résumé

Des notions illustrées par des exemples comptables et de nombreux extraits de rapports de sociétés publiés selon les normes IFRS. Ouvrage adapté en anglais.

Description

Updated with all the new IFRS standards, the book you are now holding is the key to getting started with and understanding the fundamentals of financial and extra-financial accounting. Its 10 chapters tackle all the elements required to draw up and disclose financial statements according to IFRS.

It presents the standards, accounting systems and main financial statements, covers revenues and expenses, current and non-current assets, financing methods, taxation, consolidated accounts, financial analysis, and much more.

• Educational: The book requires no prior accounting knowledge. All the concepts are explained clearly in the margins and all the information is summarised at the end of each chapter.
• Illustrated: Each concept is explained using genuine extracts from reports drawn up by companies that use IFRS, applications with accounting entries and explanations on how transactions impact financial statements.
• Practical: A series of exercises is given at the end of each chapter.

New for this 5^th edition

• Updated figures, examples, exercises and extracts from financial reports.
• A new chapter on financial and extra-financial analysis.
• More details on each theme, following the publication and application of new IFRS standards (2018-2019) as well as the requirements and adjustments in the following standards:
  • IFRS 9 on financial instruments and their new nomenclature, as well as derivative assets;
  • IFRS 15 on recognising revenues;
  • IFRS 16 on leases.

Table des matières

01. États financiers et mécanisme comptable
02. Résultats des activités ordinaires
03. Actifs courants
04. Obligations non financières
05. Actifs non courants
06. Moyens de financement
07. Fiscalité
08. Regroupement d'entreprise
09. Consolidation des entités
10. Concepts de l'analyse financière
11. L'analyse des états financiers