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Comptabilisation à la juste valeur d'une sélection d'actifs

Comptabilisation à la juste valeur d'une sélection d'actifs

          
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About the Book

Il s'agit d'une étude sur la façon dont la comptabilité à la juste valeur affecte la comparabilité des états financiers. L'un des principaux objectifs des normes internationales d'information financière est d'améliorer la comparabilité des états financiers et d'exiger que des éléments similaires soient évalués de la même manière dans les états financiers de différentes entités. Toutes les sociétés cotées à la Bourse du Pacifique Sud sont tenues, depuis le 1er janvier 2007, d'appliquer l'intégralité des normes internationales d'information financière (IFRS) sans aucune modification. Un certain nombre de ces normes, telles que l'IAS 40 - Immeubles de placement, l'IAS 38 - Immobilisations incorporelles, l'IAS 16 - Immobilisations corporelles et l'IAS 39 - Instruments financiers: comptabilisation et évaluation, permettent aux entreprises d'évaluer leurs actifs à leur juste valeur. La présente étude vise donc à déterminer quelles sont les méthodes d'évaluation réellement utilisées dans la pratique et comment l'utilisation de ces méthodes affecte la comparabilité des états financiers entre les différentes entreprises et l'utilité des états financiers pour la prise de décision.


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Product Details
  • ISBN-13: 9786207443796
  • Publisher: KS Omniscriptum Publishing
  • Publisher Imprint: Editions Notre Savoir
  • Height: 229 mm
  • No of Pages: 128
  • Spine Width: 8 mm
  • Width: 152 mm
  • ISBN-10: 6207443799
  • Publisher Date: 27 Apr 2024
  • Binding: Paperback
  • Language: French
  • Returnable: N
  • Weight: 199 gr


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