This textbook in Financial Accounting is entirely based on the IFRS (International Financial Reporting Standards). It is aimed at providing readers the basic rationale to understand the concepts underlying international Financial Reporting Standards. The main financial statements such as the income statement, the balance sheet and the cash-flow statement are presented and analyzed in a way to facilitate their understanding, using numerous real examples from financial reports of listed companies. This 4th edition includes updated developments about revenue recognition, financial instruments and fair value.
DICK, W. and MISSONIER-PIERA, F. (2015). Comptabilité financière en IFRS (4e édition). 4 ed. Pearson, 378 pages.