Financial accounting: IFRS versus French standards.

Summary The globalization of the economy and of information systems is changing the way accounting is taught. Updated with the latest reforms of IFRS and the French accounting system, this reference book offers a complete theoretical and technical training : - a presentation of the different conceptions of accounting . - historical and social perspective of IFRS standards and accounting systems . - presentation of the main accounting tools and operations, illustrated with examples, entry models and financial statements. Fully updated, this 10th edition brings to life the opposition between IFRS and the "French" model, and takes into account the futuristic model of environmental accounting.