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Author : Odile Barbe-Dandon
Publisher :
ISBN 13 : 9782352672777
Total Pages : 277 pages
Book Rating : 4.6/5 (727 download)
Download or read book Comprendre les IFRS written by Odile Barbe-Dandon and published by . This book was released on 2013 with total page 277 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :
Publisher :
ISBN 13 : 9782352675860
Total Pages : 260 pages
Book Rating : 4.6/5 (758 download)
Download or read book Les IFRS written by and published by . This book was released on 2017-02-02 with total page 260 pages. Available in PDF, EPUB and Kindle. Book excerpt: Stabilité des prix, taux d'intérêt au plus bas, reconduction des dispositifs fiscaux... la période est propice à l'investissement locatif. Mais que votre bien bénéficie ou non d'un avantage fiscal, cet ouvrage vous permet de déclarer simplement et sans risque d'erreur les revenus de toutes vos locations, meublées et non meublées. Chaque ligne de la déclaration de revenus fonciers est décortiquée. De nombreux cas pratiques et exemples chiffrés, agrémentés des imprimés fiscaux, permettent d'envisager tous les cas de figure. Le guide fait aussi le point en détail sur tous les dispositifs fiscaux en vigueur (Pinel, Duflot, Scellier, Borloo, Robien, Malraux...), les obligations spécifiques des associés de SCI et vous offre une présentation détaillée du statut avantageux de loueur en meublé.
Author : Eura-Audit international
Publisher : Dalloz-Sirey
ISBN 13 : 9782247069408
Total Pages : 201 pages
Book Rating : 4.0/5 (694 download)
Download or read book Les normes IAS/IFRS written by Eura-Audit international and published by Dalloz-Sirey. This book was released on 2006 with total page 201 pages. Available in PDF, EPUB and Kindle. Book excerpt: Depuis le 1er janvier 2005, toutes les sociétés faisant appel public à l'épargne doivent appliquer de nouvelles normes comptables internationales IAS/IFRS. Cette obligation concernera également, bientôt, toutes les PME. Mieux vaut donc assimiler dès maintenant ce nouveau cadre conceptuel, radicalement différent, qui impose un nouveau langage comptable et financier et se préparer à sa mise en place. Comment appliquer ces nouvelles normes sans commettre d'erreurs et les maîtriser ? Afin d'aider les entreprises, cet ouvrage adopte une démarche de simplification du contenu de la norme, avec un traitement systématique de chaque norme dans l'ordre numérique. Il est axé vers la pratique journalière, ainsi que l'analyse de cas spécifiques. La présentation de chaque norme est faite sous forme résumée et est accompagnée d'exemples. Ce guide, tenant compte des mises à jour des normes publiées avant le 1er décembre 2005, s'adresse donc aux comptables en PME ou en cabinet, experts-comptables, cadres d'entreprises, mais aussi aux enseignants du secteur économique ainsi qu'aux étudiants.
Author : Laurent Bailly
Publisher : Maxima Laurent du Mesnil éditeur
ISBN 13 : 9782840014539
Total Pages : 186 pages
Book Rating : 4.0/5 (145 download)
Download or read book Comprendre les IFRS written by Laurent Bailly and published by Maxima Laurent du Mesnil éditeur. This book was released on 2007 with total page 186 pages. Available in PDF, EPUB and Kindle. Book excerpt: Il existe deux méthodes d'apprentissage des normes IFRS. La première, longue, fastidieuse, et généralement proposée, consiste à présenter le contenu de chacune des normes. La deuxième se concentre sur tout ce qui est nouveau et différent des textes comptables français. L'auteur a retenu cette seconde démarche qui est plus judicieuse et efficace car tout ce qui est inchangé (et déjà connu) n'est plus à expliquer. Par sa technique de questions / réponses ce guide permet à tous ceux qui maîtrisent la comptabilité générale d'obtenir, très rapidement, une réelle compétence sur les IFRS. Les différences entres les normes IFRS et les textes français ayant été reliées par l'auteur aux problèmes pratiques rencontrés sur le terrain, ce livre aidera les praticiens à naviguer entre les deux référentiels. Il séduira aussi les professionnels de la comptabilité qui apprécieront particulièrement les rubriques : " les conseils du spécialiste " et " les pièges à éviter ". Parce que l'utilisation des IFRS s'est généralisée, ce livre extrêmement pédagogique sera utile non seulement aux financiers des sociétés cotées et de leurs filiales mais aussi aux responsables de services comptables et financiers et leurs équipes ; aux experts-comptables ; aux collaborateurs de cabinet d'expertise-comptable et de commissariat aux comptes ; aux étudiants dans les écoles de commerce et les universités...
Author : Azzouz Elhamma
Publisher : Editions Universitaires Europeennes
ISBN 13 : 9783841739056
Total Pages : 180 pages
Book Rating : 4.7/5 (39 download)
Download or read book Maîtriser les normes comptables internationales IAS- IFRS written by Azzouz Elhamma and published by Editions Universitaires Europeennes. This book was released on 2014-09-03 with total page 180 pages. Available in PDF, EPUB and Kindle. Book excerpt: En application du reglement (CE) n 1606/2002 du Parlement europeen et du conseil de l'Union europeenne, en date du 19 juillet 2002, les comptes consolides des societes doivent etre prepares conformement aux normes comptables internationales (IFRS) de l'IASB. Dans ce contexte, et concentre sur une presentation simplifiee et pedagogique, cet ouvrage vise a fournir des elements d'explication clairs et faciles aux experts comptables, cadres comptables et financiers et controleurs de gestion qui desirent comprendre et maitriser les normes IFRS. Cet ouvrage permet egalement aux etudiants des filieres de comptabilite et gestion des universites et des grandes ecoles de commerce d'avoir un niveau satisfaisant de maitrise technique des normes IFRS. Maitriser les normes comptables internationales IAS-IFRS est un guide pratique et hautement pedagogique qui vous donnera la possibilite de maitriser facilement ce nouveau langage comptable et financier. La conception de cet ouvrage comporte une etude complete et detaillee de principales normes IFRS avec de nombreuses illustrations pratiques et quelques exercices corriges permettant ainsi un entrainement efficace.
Author : Nandakumar Ankarath
Publisher : John Wiley & Sons
ISBN 13 : 0470525002
Total Pages : 434 pages
Book Rating : 4.4/5 (75 download)
Download or read book Understanding IFRS Fundamentals written by Nandakumar Ankarath and published by John Wiley & Sons. This book was released on 2010-06-03 with total page 434 pages. Available in PDF, EPUB and Kindle. Book excerpt: A one-stop resource for understanding and applying current International Financial Reporting Standards The move to International Financial Reporting Standards (IFRS) is the single most important initiative in the financial reporting world, with more than 100 countries requiring or allowing the use of IFRS for the preparation of financial statements by publicly held companies. It is expected that by 2011, more than 150 countries will be converting to it. It's clear that IFRS is here to stay—get the expert advice you need to properly implement IFRS with Understanding IFRS Fundamentals: International Financial Reporting Standards. Filled with easy-to-follow examples and case studies, Understanding IFRS Fundamentals: International Financial Reporting Standards is your handy resource to all things IFRS, presenting: Authoritative advice and simple explanations of IFRS standards Topical arrangement of issues of common interest to financial statement preparers and users Extracts from published financial statements illustrating practical implications for applying IFRS Guidance for finance professionals in more than 100 countries that have either adopted or adapted to IFRS Simple explanations of complex standards A practical reference with the answers to your issues of interest, Understanding IFRS Fundamentals: International Financial Reporting Standards serves as an essential resource for when you need information in a hurry. Stay on track and focused with the straightforward guidance in Understanding IFRS Fundamentals: International Financial Reporting Standards.
Author : Stéphane Lefrancq
Publisher : Vuibert
ISBN 13 : 2311403354
Total Pages : 289 pages
Book Rating : 4.3/5 (114 download)
Download or read book Comprendre le reporting financier written by Stéphane Lefrancq and published by Vuibert. This book was released on 2016-09-30 with total page 289 pages. Available in PDF, EPUB and Kindle. Book excerpt: L'ouvrage a pour objectif de faire comprendre les reportings financiers des sociétés cotées et donc les enjeux de la représentation comptable, les choix faits et leurs conséquences. Il permet au lecteur de participer de manière pertinente, mais en tant que non spécialiste, à toutes les interactions professionnelles autour de ces documents. L'ouvrage est peu conceptuel et très opérationnel. Il privilégie la retranscription des phénomènes économiques dans les documents, en excluant le passage par les écritures comptables.
Author : Isabelle Andernack
Publisher : Editions Eyrolles
ISBN 13 : 2212247680
Total Pages : 233 pages
Book Rating : 4.2/5 (122 download)
Download or read book L'essentiel des IFRS written by Isabelle Andernack and published by Editions Eyrolles. This book was released on 2013-12-13 with total page 233 pages. Available in PDF, EPUB and Kindle. Book excerpt: Ce livre donne les clés pour lire et utiliser les normes IFRS, qui sont devenues, au cours des dix dernières années, le langage comptable des grandes entreprises. Il permet de mieux comprendre les ressorts des états financiers IFRS, et, ainsi, d'analyser efficacement les performances des entreprises. L'essentiel des IFRS s'adresse : aux professionnels (dirigeants, analystes financiers, auditeurs financiers, experts comptables, etc.) ; aux étudiants en gestion, commerce, comptabilité ou audit. Au sommaire Les grands principes des IFRS L'information financière en pratique : revenus, immobilisations, mise à disposition d'actifs, avantages du personnel, provisions et événements postérieurs à la clôture, impôts sur le résultat Les facteurs clés d'analyse des états financiers IFRS : analyse par ratios, trésorerie et capitaux propres, secteurs opérationnels, résultat par action 9 études de cas commentées Préface de Philippe Danjou, membre du board de l'International Accounting Standards Board (IASB)
Author : Abbas A. Mirza
Publisher : John Wiley & Sons
ISBN 13 : 1118017641
Total Pages : 615 pages
Book Rating : 4.1/5 (18 download)
Download or read book Wiley IFRS written by Abbas A. Mirza and published by John Wiley & Sons. This book was released on 2011-03-16 with total page 615 pages. Available in PDF, EPUB and Kindle. Book excerpt: A one-stop resource for understanding and applying current International Financial Reporting Standards As the International Accounting Standards Board (IASB) makes rapid progress towards widespread acceptance and use of IFRS® (formerly named International Accounting Standards) worldwide, the need to understand these new standards increases. Now fully revised and updated, IFRS® Practical Implementation Guide and Workbook, Third Edition is the straightforward handbook for understanding and adapting the IFRS® standards. This quick reference guide includes easy-to-understand IAS/IFRS®outlines, explanations, and practical insights that greatly facilitate understanding of the practical implementation issues involved in applying these complex standards. Clearly explaining the IASB standards so that even first-time adopters of IFRS® will understand the complicated requirements, the Third Edition presents: Ten recently issued and revised IFRS® standards including business combinations, financial instruments and newly issued IFRS® for SMEs New International Financial Reporting Interpretations Committee (IFRIC) projects Multiple-choice questions with solutions and explanations to ensure thorough understanding of the complex IFRS®/IAS standards Case studies or "problems" with solutions illustrating the practical application of IFRS®/IAS Excerpts from published financial statements around the world Designed with the needs of the user in mind, IFRS® Practical Implementation Guide and Workbook, Third Edition is an essential desktop reference for accountants and finance professionals, as well as a thorough review guide for the IFRS®/IAS certification exam.
Author : Wolfgang Dick
Publisher : John Wiley & Sons
ISBN 13 : 0470971622
Total Pages : 358 pages
Book Rating : 4.4/5 (79 download)
Download or read book Financial Reporting under IFRS written by Wolfgang Dick and published by John Wiley & Sons. This book was released on 2011-02-25 with total page 358 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Author : Didier Bensadon
Publisher : Springer
ISBN 13 : 3319282255
Total Pages : 477 pages
Book Rating : 4.3/5 (192 download)
Download or read book IFRS in a Global World written by Didier Bensadon and published by Springer. This book was released on 2016-05-13 with total page 477 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book, dedicated to Prof. Jacques Richard, is about the economic, political, social and even environmental consequences of setting accounting standards, with emphasis on those that are alleged to be precipitated by the adoption and implementation of IFRS. The authors offer their reasoned critiques of the effectiveness of IFRS in promoting genuine global comparability of financial reporting. The editors of this collection have invited authors from 17 countries, so that a great variety of accounting, auditing and regulatory cultures, and educational perspectives, is amply on display in their essays.
Author : BPP Learning Media (Firm)
Publisher :
ISBN 13 : 9780751785456
Total Pages : 322 pages
Book Rating : 4.7/5 (854 download)
Download or read book IFRS Explained written by BPP Learning Media (Firm) and published by . This book was released on 2010 with total page 322 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : PricewaterhouseCoopers
Publisher : Francis Lefebvre
ISBN 13 : 9782368930038
Total Pages : 503 pages
Book Rating : 4.9/5 (3 download)
Download or read book L'essentiel des IFRS written by PricewaterhouseCoopers and published by Francis Lefebvre. This book was released on 2013-09-04 with total page 503 pages. Available in PDF, EPUB and Kindle. Book excerpt: Toutes les clés pour vous familiariser avec les IFRS... L'Essentiel des IFRS décrit les dispositions principales de 40 normes IFRS qui couvrent les thèmes majeurs des éléments des états financiers IFRS : - les principes fondamentaux, - la consolidation, - les produits, - les impôts, - les retraites, stock-options et autres avantages du personnel, - les actifs, - les autres passifs, - les instruments financiers, - les informations financières, - les spécificités sectorielles. Il présente l'indispensable à connaître pour une compréhension des grands principes de chaque norme. ... et appréhender les principales divergences entre règles françaises et IFRS Afin d'établir un pont indispensable entre IFRS et règles françaises, un chapitre complet de l'Essentiel des IFRS est consacré à une présentation synthétique des 60 principales divergences entre ces deux référentiels. Vous disposez ainsi de tous les atouts pour : - appréhender les retraitements à effectuer ; - mesurer les conséquences stratégiques, opérationnelles et techniques qu'engendrerait le passage aux normes IFRS (développement des échanges internationaux en par la présentation de comptes comparables à ceux des concurrents, introduction en bourse, cession d'entreprises ou financement auprès d'une institution étrangère facilités, etc.)
Author : Bruce Mackenzie
Publisher : John Wiley & Sons
ISBN 13 : 1118235169
Total Pages : 1319 pages
Book Rating : 4.1/5 (182 download)
Download or read book Wiley IFRS 2012 written by Bruce Mackenzie and published by John Wiley & Sons. This book was released on 2012-01-18 with total page 1319 pages. Available in PDF, EPUB and Kindle. Book excerpt: Your one-stop resource for understanding current International Financial Reporting Standards – now made even more useful: your purchase of Wiley IFRS 2012 includes a free ePDF of the entire book! As the International Accounting Standards Board (IASB) continues towards its goal of a set of high quality financial reporting standards, and makes significant strides in achieving global convergence of accounting standards worldwide, International Financial Reporting Standards (IFRS) continue to be important to the accounting world. Wiley IFRS 2012 provides the necessary tools for understanding the IASB standards and offers practical guidance and expertise on how to use and implement them. Covers the most recent International Financial Reporting Standards (IFRS) and IFRIC interpretations An indispensable guide to IFRS compliance Provides a complete explanation of all IFRS requirements, coupled with copious illustrations of how to apply the rules in complex, real-world situations Written by a world-class team of authors active in IFRS consulting, training, working with multinational listed companies, public sector entities and SMEs, this book is an indispensable guide to IFRS compliance. And see inside the book for full details on how to download the entire book as a free ePDF, for quick searching and checking on your computer wherever you are!
Author : Barry J. Epstein
Publisher : John Wiley & Sons
ISBN 13 : 0470275928
Total Pages : 481 pages
Book Rating : 4.4/5 (72 download)
Download or read book IFRS Policies and Procedures written by Barry J. Epstein and published by John Wiley & Sons. This book was released on 2008-05-23 with total page 481 pages. Available in PDF, EPUB and Kindle. Book excerpt: Get the answers you need to effectively implement IFRS rules and keep up to date on the latest IFRS requirements. Designed to complement any Wiley IFRS product, IFRS Policies and Procedures is sequenced in the same manner as Wiley IFRS and incorporates additional categories of information to assist you in properly implementing IFRS, covering all current IAS, IFRS, SIC and IFRIC guidance in depth.
Author : Nick Antill
Publisher : Harriman House Limited
ISBN 13 : 0857197770
Total Pages : 286 pages
Book Rating : 4.8/5 (571 download)
Download or read book COMPANY VALUATION UNDER IFRS - 3RD EDITION written by Nick Antill and published by Harriman House Limited. This book was released on 2020-02-11 with total page 286 pages. Available in PDF, EPUB and Kindle. Book excerpt: Revised and updated. The influence of International Financial Reporting Standards (IFRS) on accounting across the world is stronger than ever. Most importantly, this stems from the mandatory adoption of IFRSs in many parts of the world, including Europe, Canada, Australia, Brazil and, with some relatively small exceptions, China. Additionally, foreign registrants in the US are also permitted to use IFRS by the SEC. The impact of IFRSs also extends to accounting developments as the IASB and the FASB work closely together to formulate new standards such as those recently issued on leasing and revenue recognition. It is clear that investors, analysts and valuers need to understand financial statements produced under IFRS to feed in to their valuations and broader investment decisions. Written by practitioners for practitioners, the book addresses valuation from the viewpoint of the analyst, the investor and the corporate acquirer. It starts with valuation theory: what is to be discounted and at what discount rate? It explains the connection between standard methodologies based on free cash flow and on return on capital. And it emphasizes that, whichever method is used, accurate interpretation of accounting information is critical to the production of sensible valuations. The authors argue that forecasts of cash flows imply views on profits and balance sheets, and that non-cash items contain useful information about future cash flows - so profits matter. The book addresses the implications for analysis, modelling and valuation of key aspects of IFRS, all updated for recent developments, including: - Pensions - Stock options - Derivatives - Provisions - Leases - Revenue recognition - Foreign currency The text also sets out the key differences between IFRS and US GAAP treatments of these issues, in addition to their implications for analysis. A detailed case study is used to provide a step-by-step valuation of an industrial company using both free cash flow and economic profit methodologies. The authors then address a range of common valuation problems, including cyclical or immature companies, as well as the specialist accounting and modelling knowledge required for regulated utilities, resource extraction companies, banks, insurance companies, real estate companies and technology companies. Accounting for mergers and disposals is first explained and then illustrated with a detailed potential acquisition.
Author : Ruth Picker
Publisher : John Wiley & Sons
ISBN 13 : 1119159229
Total Pages : 754 pages
Book Rating : 4.1/5 (191 download)
Download or read book Applying IFRS Standards written by Ruth Picker and published by John Wiley & Sons. This book was released on 2019-06-24 with total page 754 pages. Available in PDF, EPUB and Kindle. Book excerpt: Understanding the main concepts of IFRS Standards The fourth edition of Applying IFRS Standards explains the core principles of International Financial Reporting (IFRS) Standards. It also addresses the skills needed to apply the standards in business environments. The book begins with an overview of the International Accounting Standards Board (IASB) and how it establishes accounting standards. The general book topics are then covered in detail and include: income taxes, financial instruments, fair value measurement, property, inventories, employee benefits and more. Discussion questions, exercises and references are provided throughout the book.
