Download E-books Analyse financière des comptes consolidés - 2e éd. : Normes IFRS (Finance) PDF

By Bruno Bachy, Michel Sion

Les normes IFRS s'imposent progressivement comme los angeles norme comptable universelle. les entreprises se rapprochent de plus en plus pour former un groupe. L'analyse financière impose donc de connaître à los angeles fois les règles de consolidation et les particularités de l'imformation comptable en normes IFRS.
Cette seconde édition est enrichie des évolutions des normes IFRS, de nombreuses illustrations chiffrées facilitant los angeles compréhension ( opérations de couverture, engagements de retraite, impôts différés..)et d'exemples issus de groupes cotés. Trois années de comptes publiés en normes IFRS permettent désormais de mesurer les incidences significatives des normes IFRS sur l'analyse financière.

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