Description
The production of consolidated accounts is based on a complex accounting process involving many players. This training is aimed at all stakeholders in the consolidation process. It gradually unfolds the different stages of the construction of consolidated accounts: scope, methods, restatements, conversion, elimination of internal operations, deferred taxation, etc. and provides you with the technical knowledge and operational know-how essential to establishing the consolidated accounts. To facilitate the acquisition of skills, it relies on the gradual realization of the consolidation of a group of companies. A very concrete approach which guarantees you easy appropriation of the mechanisms and concepts of the consolidation of accounts applicable under French standards and IFRS.
Who is this training for ?
For whom ?
Consolidator and financial or accounting executive participating in the consolidation of accounts under IFRS or French standards.
Prerequisites
None.
Training objectives
Training program
- Mastering the regulatory framework The regulatory environment.
- The main divergences between French standards and IFRS.
- Determine the scope The different controls: exclusive, joint and significant influence.
- Exclusions from the scope.
- Consolidation methods Global integration.
- Equity accounting.
- Proportional integration.
- Organize the consolidation
- Organizational methods.
- Stages of the process.
- The flow or accumulation method.
- Make restatement entries Mandatory restatements.
- Preferential methods.
- Eliminate the impact of internal operations Operations without impact on the result.
- Operations with an impact on the result.
- Recognize deferred taxes
- Identify the bases and calculate the deferred tax.
- Produce the tax proof.
- Perform account conversion
- The table of changes in equity.
- Eliminate securities and share equity Share equity. Elimination of titles.
- The table of changes in equity.
