Essec\Faculty\Model\Contribution {#6196
  #_index: "academ_contributions"
  #_id: "3073"
  #_source: array:25 [
    "id" => "3073"
    "slug" => "la-comptabilite-financiere"
    "yearMonth" => "2008-01"
    "year" => "2008"
    "title" => "La comptabilité financière"
    "description" => "ESNAULT, B. et DINASQUET, R. (2008). <i>La comptabilité financière</i>. PUF, 127 pages."
    "authors" => array:2 [
      0 => array:3 [
        "name" => "DINASQUET Roger"
        "bid" => "B00000159"
        "slug" => "dinasquet-roger"
      ]
      1 => array:1 [
        "name" => "ESNAULT B."
      ]
    ]
    "ouvrage" => ""
    "keywords" => array:3 [
      0 => "Comptabilité financière"
      1 => "Etats financiers"
      2 => "Principes"
    ]
    "updatedAt" => "2021-09-06 14:06:32"
    "publicationUrl" => null
    "publicationInfo" => array:3 [
      "pages" => null
      "volume" => null
      "number" => null
    ]
    "type" => array:2 [
      "fr" => "Livres"
      "en" => "Books"
    ]
    "support_type" => array:2 [
      "fr" => "Editeur"
      "en" => "Publisher"
    ]
    "countries" => array:2 [
      "fr" => null
      "en" => null
    ]
    "abstract" => array:2 [
      "fr" => "Cet ouvrage donne les clés pour une compréhension du système comptable et des états financiers. Il souligne la prééminence de la communication financière, assignée à la comptabilité. Il intègre les évolutions liées à l'adoption des normes internationales (IFRS) et fait référence au cadre conceptuel de l'IASB."
      "en" => "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."
    ]
    "authors_fields" => array:2 [
      "fr" => "Comptabilité et Contrôle de Gestion"
      "en" => "Accounting and Management Control "
    ]
    "indexedAt" => "2023-12-03T18:22:06.000Z"
    "docTitle" => "La comptabilité financière"
    "docSurtitle" => "Livres"
    "authorNames" => "<a href="/cv/dinasquet-roger">DINASQUET Roger</a>, ESNAULT B."
    "docDescription" => "<span class="document-property-authors">DINASQUET Roger, ESNAULT B.</span><br><span class="document-property-authors_fields">Comptabilité et Contrôle de Gestion</span> | <span class="document-property-year">2008</span>"
    "keywordList" => "<a href="#">Comptabilité financière</a>, <a href="#">Etats financiers</a>, <a href="#">Principes</a>"
    "docPreview" => "<b>La comptabilité financière</b><br><span>2008-01 | Livres </span>"
    "docType" => "research"
  ]
  +lang: "fr"
  +"_type": "_doc"
  +"_score": 9.248599
  +"parent": null
}