Auditing consolidated financial statements under IFRS
Nizar Fatnassi
Broschiertes Buch

Auditing consolidated financial statements under IFRS

Contributions and challenges of the new IFRS consolidation standards

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The publication by the International Accounting Standards Board (IASB) of the new standards on consolidated accounts: IFRS 10, IFRS 11, IFRS 12 and IAS 28 revised, has reshaped the consolidation landscape. The aim of this book is to explain the consequences of these new standards for all those involved in financial reporting, and to make accountants aware of the repercussions of applying these standards during an audit. The first part of this work presents the philosophy behind these new standards and the accounting and operational impacts on groups when adopting this package. The second part ...