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Financial management : USGAAP and IFRS Standards

Author

Listed:
  • Aldo Levy

    (LIRSA - Laboratoire interdisciplinaire de recherche en sciences de l'action - CNAM - Conservatoire National des Arts et Métiers [CNAM] - HESAM - HESAM Université - Communauté d'universités et d'établissements Hautes écoles Sorbonne Arts et métiers université)

  • Faten Ben Bouheni

    (ISC Paris - Institut Supérieur du Commerce de Paris)

  • Chantal Ammi

    (IMT-BS - MMS - Département Management, Marketing et Stratégie - TEM - Télécom Ecole de Management - IMT - Institut Mines-Télécom [Paris] - IMT-BS - Institut Mines-Télécom Business School - IMT - Institut Mines-Télécom [Paris], LITEM - Laboratoire en Innovation, Technologies, Economie et Management (EA 7363) - UEVE - Université d'Évry-Val-d'Essonne - IMT-BS - Institut Mines-Télécom Business School - IMT - Institut Mines-Télécom [Paris])

Abstract

Financial analyses are most often based on data from accounting documents published by businesses at the end of each year. Diagnostics, prognostics and recommendations are therefore usually made according to the information extracted from these documents, themselves presented in terms of different national and international financial accounting standards. However there is always a certain level of bias in the interpretation of this data which stems from the consideration of an event, the classification of a position, or wheteher or not an event is integrated within an account or separated from it. Through the standards used in France and referred to in numerous other countries, this book presents different analytical approaches linked to other international standards such as the IFRS and the USGAAP. To complement this, various elements of finance are represented, regardless of the reference model

Suggested Citation

  • Aldo Levy & Faten Ben Bouheni & Chantal Ammi, 2018. "Financial management : USGAAP and IFRS Standards," Post-Print hal-01823675, HAL.
    • Handle: RePEc:hal:journl:hal-01823675
    as

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