DSCG 4 – Accounting and auditing (Dunod “Expert Sup”, 2023)

2024-02-05 23:00:00
Page 0: Start pages | Page 0: Robert Obert, Marie-Pierre Mairesse and Arnaud Desenfans – Program | Page 0: Robert Obert, Marie-Pierre Mairesse and Arnaud Desenfans – Foreword | Page 0: Robert Obert, Marie-Pierre Mairesse and Arnaud Desenfans – Table of acronyms and abbreviations | Page 0: Robert Obert, Marie-Pierre Mairesse and Arnaud Desenfans – General introduction | Page 1 to 14: Robert Obert, Marie-Pierre Mairesse and Arnaud Desenfans – Chapter 1. Restructuring operations: legal framework and financial arrangements | Page 15 to 44: Robert Obert, Marie-Pierre Mairesse and Arnaud Desenfans – Chapter 2. Accounting for mergers and the like: real values ​​and book values ​​| Page 45 to 79: Robert Obert, Marie-Pierre Mairesse and Arnaud Desenfans – Chapter 3. Accounting for mergers and the like: specific analyzes | Page 80 to 82: Robert Obert, Marie-Pierre Mairesse and Arnaud Desenfans – Summary case | Page 83 to 120: Robert Obert, Marie-Pierre Mairesse and Arnaud Desenfans – Chapter 4. Conceptual framework, financial statements, accounting methods and consolidation | Page 121 to 161: Robert Obert, Marie-Pierre Mairesse and Arnaud Desenfans – Chapter 5. Fixed assets, rentals and financial instruments | Page 162 to 185: Robert Obert, Marie-Pierre Mairesse and Arnaud Desenfans – Chapter 6. Expenses and income | Page 186 to 190: Robert Obert, Marie-Pierre Mairesse and Arnaud Desenfans – Summary case | Page 191 to 226: Robert Obert, Marie-Pierre Mairesse and Arnaud Desenfans – Chapter 7. Legal and regulatory framework, scope, methods and consolidation process | Page 227 to 252: Robert Obert, Marie-Pierre Mairesse and Arnaud Desenfans – Chapter 8. Pre-consolidation adjustments under French standards | Page 253 to 293: Robert Obert, Marie-Pierre Mairesse and Arnaud Desenfans – Chapter 9. Pre-consolidation adjustments in international standards | Page 294 to 323: Robert Obert, Marie-Pierre Mairesse and Arnaud Desenfans – Chapter 10. Reciprocal accounts and internal results, valuation and acquisition differences | Page 324 to 347: Robert Obert, Marie-Pierre Mairesse and Arnaud Desenfans – Chapter 11. Treatment of equity-accounted securities and securities of integrated entities | Page 348 to 375: Robert Obert, Marie-Pierre Mairesse and Arnaud Desenfans – Chapter 12. Changes in scope and summary documents | Page 376 to 378: Robert Obert, Marie-Pierre Mairesse and Arnaud Desenfans – Summary case | Page 379 to 415: Robert Obert, Marie-Pierre Mairesse and Arnaud Desenfans – Chapter 13. Typology of missions and organization of the accounting profession | Page 416 to 442: Robert Obert, Marie-Pierre Mairesse and Arnaud Desenfans – Chapter 14. Ethics and responsibility of accountants and CAC | Page 443 to 479: Robert Obert, Marie-Pierre Mairesse and Arnaud Desenfans – Chapter 15. Audit of corporate and consolidated accounts | Page 480 to 511: Robert Obert, Marie-Pierre Mairesse and Arnaud Desenfans – Chapter 16. Procedures implemented in an audit mission | Page 512 to 515: Robert Obert, Marie-Pierre Mairesse and Arnaud Desenfans – Summary case | Page 516 to 529: Robert Obert, Marie-Pierre Mairesse and Arnaud Desenfans – Standard exam subject | Page 731 to 753: Robert Obert, Marie-Pierre Mairesse and Arnaud Desenfans – Answers to the standard exam subject | Pages 754 to 756: Index | Page 757: Bibliography and situography | Page 530 to 730: Robert Obert, Marie-Pierre Mairesse and Arnaud Desenfans – Answers to applications, cases and summary cases.
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