Library:
Madrid
London
Paris Champerret
Paris Montparnasse
Turin
Berlin
- Item type
- Ebook
- Language
- English
- Publication year
- 2010
- ISBN
- 978-1-118-37276-0
- Note
- Geographical area
- MONDE
This book offers a global perspective on IFRS by presenting the prescribed rationale and principles and illustrating them through numerous examples from large international companies. It aims to develop the fundamental skills necessary to read and use the information contained in all types of financial statements, through examples, activities, questions and answers. It is broadly divided into three sections : examines the structure of the balance sheet and the income statement, their links and the accounting mechanisms used to prepare them ; deals with the identification, evaluation and reporting of balance sheet items ; covers the use of financial statements to analyze a firms performance and its risks. Special topics are covered : derivatives and hedge accounting ; business combination and operating segments.
