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Book chapters (2012), Comptabilité financière en IFRS (3ème édition), Pearson, pp. 107-146

Obligations non financières

This chapter covers the IAS 19: all forms of consideration given by an entity for service rendered by employees; and IAS 37: provision and contingent liabilities.

DINASQUET, R. (2012). Obligations non financières. In: Comptabilité financière en IFRS (3ème édition). 3 ed. Pearson, pp. 107-146.

Keywords : #Avantage-du-personnel, #Comptabilité-financière, #IFRS, #Passif-éventuel, #Provisions