Financial Management

USGAAP and IFRS Standards

Volume 6 – Innovation and Technology SET Coordinated by Chantal Ammi

Financial Management

Aldo Lévy, Lirsa Cnam, France
Faten Ben Bouheni, ISC Paris Business School, France
Chantal Ammi, Institut Mines-Télécom, France

ISBN : 9781786301451

Publication Date : April 2018

Hardcover 408 pp

165.00 USD



Financial analyses are most often based on data from accounting documents published by businesses at the end of each year. Diagnostics, prognostics and recommendations are therefore usually made according to the information extracted from these documents, themselves presented in terms of different national and international financial accounting standards. However, there is always a certain level of bias in the interpretation of this data which stems from the consideration of an event, the classification of a position, or whether or not an event is integrated within an account or separated from it.

Through the standards used in France and referred to in numerous other countries, this book presents different analytical approaches linked to other international standards such as the IFRS and the USGAAP. To complement this, various elements of finance are presented, regardless of the reference model.


1. Value: IFRS vs. USGAAP.
2. Diagnosis of Financial Statements: IFRS.
3. Analysis of the Financial Structure: IFRS vs. USGAAP.
4. Analysis of Activity: Analysis of Profit and Loss Account: IFRS vs. USGAAP.
5. Analysis of Operational Profitability and Risk: IFRS.
6. Analysis by Ratios: IFRS.
7. Analysis by Flux Tables: IFRS vs. USGAAP.

About the authors

Aldo Lévy is Emeritus Professor (International Laboratory for Research in Sciences of Action, Lirsa Cnam) and a renowned researcher in finance and management control.

Faten Ben Bouheni is Associate Professor of Finance and Financial Accounting and Head of the International Research Cluster in Economic Disruptions, Finance and Regulation at the ISC Paris Business School in France.

Chantal Ammi is Full Professor of Marketing at Institut Mines-Télécom, Télécom Business School in France