Description
This training in financial accounting led by practitioners is resolutely oriented towards the operational implementation of IFRS standards and is based on numerous practical cases and illustrations. During the training, you will carry out the transition of an entity's accounts from French format to IFRS format. In addition, the news of IFRS standards leads to significant changes in several areas: financial instruments (IFRS 9) and leasing contracts (IFRS 16).
Who is this training for ?
For whom ?
Accounting or financial executive, consolidator and management controller.
Prerequisites
None.
Training objectives
Training program
- Identify the characteristics of IFRS financial statements
- - Objectives of financial statements.
- - Characteristics of financial statements.
- Accounting for intangible assets
- - Initial posting.
- - Processing development costs.
- - Activation of borrowing costs.
- Recognize tangible assets Definition and accounting.
- - Component approach.
- - Processing subsequent costs.
- - Depreciation and change of depreciation schedule.
- Process rental contracts
- - Activation and initial estimate of the right of use.
- - Processing of estimate changes and contract modifications.
- Master the methods of the impairment test
- - Impairment testing principles.
- - Recognition of impairment.
- Recognize and record provisions
- - Constitution conditions.
- - Updating provisions.
- Evaluate and record employee benefits
- - Accounting for post-employment benefits.
- - Treatment of actuarial differences.
- Account for financial instruments and foreign currency transactions
- - Valuation and recognition of primary financial instruments.
- - Conversion rules
