This book introduces the accounting sytem and presents the contents of the financial statements. The pre-eminence of financial reporting is fundamental , it is the main objective of financial accounting. It emphasizes the new international principles and rules (IFRS) and the conceptual framework of the IASB.
ESNAULT, B. and DINASQUET, R. (2008). La comptabilité financière. PUF, 127 pages.