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5.00 credits
30.0 h
Q2
Language
French
Prerequisites
Bibliography
- International Accountings Standards Board, International Financial Reporting Standards, incorporating International Accounting Standards and Interpretations, Londres.
- Normes internationales d'information financière (2006), Consolidation du journal officiel de l'Union Européenne, Kluwer.
- RAFFOURNIER Bernard, La consolidation des compets selon les IFRS (2020), De Boeck
- WHITE A. (2016), La consolidation directe - Principe de base, De Boeck.
Faculty or entity
