Comprendre tout le reporting financier: L'essentiel pour les non-spécialistes
- ISBN-10
- 2311406434
- ISBN-13
- 9782311406436
- Category
- Business & Economics
- Pages
- 274
- Language
- French
- Published
- 2019-12-10
- Publisher
- Vuibert
- Authors
- Elisabeth Albertini, Stéphane Lefrancq
Description
Comprendre les états financiers publiés et leurs enjeux sans passer par les écritures comptables. Particulièrement accessible, ce livre vous permettra de vous familiariser avec la communication financière des sociétés cotées sans vous imposer le passage par la comptabilité. Il part des phénomènes économiques à l'oeuvre en entreprise : l'investissement, son financement, l'activité et ses risques. Il dessine ensuite leur retranscription dans les documents financiers, les décisions comptables, leurs conséquences sur le reporting financier et l'image donnée de l'entreprise. Cette nouvelle édition, enrichie et abondamment illustrée, est à jour des normes IFRS les plus récentes et propose des applications afin de permettre une mise en pratique des concepts développés dans les différents chapitres. Elle vous permettra de comprendre les états publiés, leurs enjeux et les répercussions des décisions comptables.
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