||About the Author|Wolfgang Dick (Paris, France) is Professor at ESSEC Business School, Paris, and , and Co-Director of ESSEC-KPMG Financial Reporting Chair. Formerly at HEC and theUniversity of Geneva, he is co-author of the best-selling French IFRS text
The International Financial Reporting Standards are quite different from other sets of accounting standards, and are fundamentally different from US-GAAP, in that they are based on principles, and not on detailed rules. Financial Reporting under IFRS:A topic-based approach offers a global perspective on IFRS by presenting the prescribed rationale and principles and illustrating them through numerous examples from large international companies. It aims to develop ...
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