Comptabilité financière pour gestionnaires, 2e édition

An Insightful Guide to Understanding Financial Statements

Financial Accounting for Managers, 2nd Edition is designed to equip tomorrow’s managers with the tools they need to effectively interpret financial statements and make the best possible decisions.

The book includes numerous features designed to help readers develop practical knowledge:

• Examples drawn from Quebec and Canadian companies, as well as fictional companies;
• Realistic exercises, analyses, and case studies;
• Accounting tables;
• Summaries of essential concepts;
• “How to Act” and “Ethics Questions” sections;
• An Excel database called “Les magasins Colmar”, which allows readers to become familiar with the effective extraction of financial data from a comprehensive accounting system.

This textbook focuses on understanding and using the financial statements of privately held companies, which primarily use the Accounting Standards for Private Enterprises (ASPE) framework. However, the specific characteristics of the IFRS accounting framework are also addressed in each chapter, either as additional material or as concepts that students are expected to master.