Ce code reprend, tel qu'adopté au niveau européen, l'ensemble des normes internationales d'information financière, ou normes IFRS, dans une version consolidée. Il présente clairement les évolutions et modifications juridiques apportées. ©Electre 2025
Larcier thematic code
European IFRS standards
Essentials
Civil law, Criminal law, Commercial law
Thematic
That series contains more specific instruments presented per area of practice
Commented
The instruments are presented by area of practice - and supplemented with comments
With these codes, Larciers hopes to inform you completely about existing legislation
Since 1 January 2005 all European listed companies and their subsidiaries must prepare their consolidated financial statements under IFRS ans 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 version and 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.
Paru le : 01/02/2013
Thématique : comptabilité générale
Auteur(s) : Non précisé.
Éditeur(s) :
Larcier Intersentia
Collection(s) : Les codes thématiques Larcier
Contributeur(s) : Editeur scientifique (ou intellectuel) : Raimondo Lo Russo
Série(s) : Non précisé.
ISBN : 978-2-8044-5267-4
EAN13 : 9782804452674
Reliure : Broché
Pages : 402
Hauteur: 24.0 cm / Largeur 18.0 cm
Épaisseur: 2.2 cm
Poids: 655 g
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