European IFRS standards 2012 Larcier thematic codes Series
Auteur : LO RUSSO RAIMONDO
Since 1 January 2005 all European listed companies and their subsidiaries must prepare their consolidated financial statements under IFRS as adopted by the European Union.
With regard to unlisted companies in Europe, they may establish their consolidated financial statements under IFRS on option.
Beyond, and for separate financial statements, all other European companies are now changing their repository to gradually converge to IFRS.
This Code contains, as adopted at European level, all International
Financial Reporting Standards, or IFRS, in a consolidated making clear
all developments and legal changes.
This Code is designed for all
practitioners of management, accounting and finance who wish to learn
or apply these standards.
Date de parution : 07-2012
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