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BASSIN Claire

Associate Professor

Claire Bassin is an associate professor at iaelyon School of Management after having worked for many years as a chartered accountant and auditor. His research focuses on auditing.

Videos of this author

Equity is a key concept in accounting. It includes share capital, which represents the contributions from shareholders, and reserves, which are past profits not distributed to the shareholders. High equity indicates that the company has generated profits and has not fully distributed them. It is therefore a sign of financial...
voir
03:04

What is equity?

BASSIN Claire - iaelyon
  • Management Dictionary
Accrual accounting, which applies to commercial businesses, requires that all commitments made or received during a given financial year be recorded in that year, regardless of the actual payment date. Thus, it is not the payment or cash collection that determines the recognition of expenses and revenues for the year,...
voir
03:25

What is accrual-based cash management?

BASSIN Claire - iaelyon
  • Management Dictionary
Statutory audit involves having an entity’s financial statements certified by an independent external firm. The audit team conducts checks, tailored to the specific characteristics of the audited entity, to identify any material misstatements in the accounts. At the end of the audit engagement, the team will either certify that the...
voir
03:50

What is auditing?

BASSIN Claire - iaelyon
  • Management Dictionary

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