Transcription of IFRS compared to French GAAP An overview
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ifrs compared to French GAAPAN overview summaryForewordOrganisation of the publication 6 Illustrated instructions for use 71. Introduction The Conceptual Framework 112. GENERAL Form and components of financial statements 16 Changes in equity Statement of cash flows Fair value measurement Consolidation 28 Business combinations Foreign currency translation Accounting policies, errors and estimates Events after the reporting date Hyperinflation 493 .STATEMENT OF FINANCIAL General Property, plant and equipment Intangible assets and goodwill Investment properties Associates and the equity method Joint arrangements [Not used]* Inventories Biological assets Impairment of non-financial assets [Not used]* Provisions, contingent assets and liabilities Income taxes 774.
Related standards: IFRS 13, IFRS 15, IFRS 16, IFRIC 1 3.2 Property, plant and equipment Organisation of the publication This publication is a summary of the key provisions of IFRS and highlights the main differences with French accounting rules for separate and consolidated financial statements of companies in the industrial and commercial sectors.
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