Paru le 11/09/2020 | Broché XIII-378 pages
Licence
Corinne Bessieux-Ollier, Roger Dinasquet, Bernard Esnault, Jean-Luc Rossignol | translated from French by Ruth Simpson
Financial Accounting with IFRS
5th Edition
Updated with all the new IFRS standards, this book 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 5th 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 :
Wolfgang Dick is a professor of accounting at ESSEC and Academic Director of its Executive Masters in « Financial Management and Management Control » and « Senior Bank Management ». He holds the Diplom Kaufmann, is a graduate of ESCP Business School and a Doctor of Management. He has taught at the University of Saarland (Germany), ESCP Business School and the Sorbonne Nouvelle in Paris. He was responsible for implementing IFRS at PSA Peugeot-Citroën. His research covers accounting harmonisation and the consequences of implementing IFRS.
Franck Missonier-Piera is a professor at the University of Fribourg (Switzerland) and Chair of Accounting and Financial Analysis. He is a Doctor of Economics from the University of Geneva, and a CPA (Chartered Professional Accountant, Canada). He has been a professor at HEC Montréal, HEC Lausanne, ESSEC, EMLyon and the University of Geneva. His research and teaching focuses on the role of accounting in financial governance and analysis in the public and private sectors.
Corinne Bessieux-Ollier is a professor of accounting at Montpellier Business School. Her research covers international accounting standards, especially accounting practices and the measurement of intangible assets.
