More informations on: http://www.actiononline.fr/parcours/les-normes-ifrs/
A word from the author
"The quality of the financial information is the guardian of the transparency needed for financial markets to function well.
Whereas French GAAP are not linked to the reality of the market, the accounting framework imposed by Europe allows a better understanding and a better comparison between the financial statements of the European companies, when the financial scandals have hit the trust of the public, savers and investors.
We must precise the difference between the French standards applying to the individual financial statements and the ones applying to the consolidated financial statements."
Learning goals
- Identify the companies that must comply with the IFRS
- Determine the essential differences between the European accounting framework and the French GAAP.
- Be able to present a balance sheet and a profit and loss statements under IFRS
Chapters:
- Compliance with IFRS
- Major differences between IFRS and French GAAP (PCG)
- Presentation of the financial statements under IFRS
- Quiz – Locate the IFRS framework
- Quiz – Understand the principles of IFRS
More informations on: http://www.actiononline.fr/parcours/les-normes-ifrs/
Commentaires