The International Financial Reporting Standards are quite different
from other sets of accounting standards, and are fundamentally
different from US-GAAP, in that they are based on principles, and
not on detailed rules. Financial Reporting under IFRS:A
topic-based approach 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.
The book is broadly divided into three sections. Section one
examines the structure of the Balance Sheet and the Income
Statement, their links and the accounting mechanisms used to
prepare them. Section two deals with the identification, evaluation
and reporting of Balance Sheet items. Section three covers the use
of financial statements to analyze a firm’s performance and
its risks. Throughout the book special topics are covered,
including Derivatives and Hedge accounting (IAS 39), Business
Combination (IFRS 3) and Operating Segments (IFRS 8).
Financial Reporting under IFRS is ideally suited to the
needs of students of accounting and financial reporting, but all
users of financial statements, from creditors and investors to
suppliers, customers, employees and governments will benefit from
its concise, topic-based approach.
Table des matières
Foreword vii
Introduction ix
Acknowledgements xiii
1 Financial Statements and Accounting Mechanisms 1
2 Income from Ordinary Activities 37
3 Current Assets 65
4 Non-financial Liabilities 97
5 Non-current Assets125
6 Financing 163
7 Taxation 189
8 Group Accounts 215
9 Financial Analysis and Communication 261
10 The IASB and Development of the IFRS 313
Index 327
A propos de l’auteur
Wolfgang Dick (Paris, France) is Professor at ESSEC Business School, Paris, and , and Co-Director of ESSEC-KPMG Financial Reporting Chair. Formerly at HEC and the University of Geneva, he is co-author of the best-selling French IFRS text book Comptabilite financiere en IFRS, published by Pearson.
Franck Missonier-Piera (Lyon, France) is Professor at EMLyon Business School, and co-author of Comptabilite financiere en IFRS. He is a Certified Management Accountant (CMA-Canada).
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