Author Description

The enterprise carries out its business in a complex, uncertain and risky economic environment that solves modern accounting, in many situations estimations or even reassessments, using more or less objective criteria. Because managers set the enterprise's accounting policy and are responsible for preparing financial statements, they often privilege the external communication of financial accounting at the expense of its role and the internal management tool of the firm's business. The aim pursued in this book is to familiarize the reader with the notions related to the financial accounting and reporting.