Intense accounting research, recently realised, has led to many improvements made in this field, of which emphasize the trend of global harmonization of accounting treatments and thus the increase in the quality, reliability and comparability of the information that is provided through the annual financial statements. In this context, it was considered appropriate to prepare this book is, mainly since it provides additional information which is up to date, both in terms of its normalization with EEC Directives and the IFRS. The treatments and analyzed accounting procedures and personal...