- Regulatory, financial, risk and ethics frameworks - Know the regulatory, financial, risk and ethics frameworks (Sarbanes-Oxley, AMF and SEC regulations, etc.).
- IFRS consolidation - Accounting production: How to produce IFRS consolidated financial statements
- Financial instruments and hedging tools - Learn about financial instruments and hedging tools (fair value hedge / cash flow hedge, hedging, credit derivatives, hybrid debt).
- IFRS - International Financial Reporting Standards (IFRS)
- Revenues (sales) - Revenues (sales) - Sales recognition - Contract analysis - Performance obligation - Price allocation
Update
Target audience
- Accountants
- Consolideurs
- Contrôleurs de gestion
- Directeurs consolidation et comptabilité
- Directeurs et contrôleurs financiers
- Experts comptables, Commissaires aux comptes
- Managers comptables
- Responsables financiers
1 day
Objectives
◗ Incorporate the latest developments in international accounting standards for the year-end closing.
◗ Optimize their preparation for future use.
◗ Assess the impact of recent changes in accounting standards and major proposed standards on companies’ financial statements and disclosures.
Training program
◗ Recently published standards and interpretations that are mandatory for financial statements for periods ending on December 31, 2027
– Review of ESMA and AMF recommendations
– Application of standards and interpretation: impact analysis
– Update on discussions as of the date of this presentation: IASB and IFRS Update
✔ EXPERIMENT | Group discussion: Based on the semiannual financial statements, review of the impacts mentioned by various CAC 40 companies
◗ Feedback on Recent Standards: Impact Analysis
– IFRS 18: The New Structure of Financial Statements – Ongoing Discussions and Initial Applications
– Financial Instruments (IFRS 9) for Industrial and Commercial Companies and the F.I.C.E. Project
– Leases (IFRS 16), Revenue Recognition (IFRS 15), …
✔ UNDERSTANDING | Illustrations: Review of Consolidated Group Financial Statements
◗ Ongoing Projects and Expected Developments
– Accounting for Renewable Electricity Purchase Agreements and Climate Change: What Are the Impacts on Financial Statements?
– ED IAS 28: Changes Related to the Equity Method
– Business Combinations (IFRS 3): Disclosures and Goodwill Impairment Testing
– Provisions (IAS 37): New Recognition Criteria
✔ UNDERSTAND | Examples: Review of Consolidated Financial Statements
✔ PRACTICE | Group Discussions: Key Challenges Identified and Major Expected Impacts
Why choose this course?
Keeping abreast of developments in accounting standards involves an extremely time-consuming process of monitoring and analysis. This one-day training session provides an overview of the most significant recent changes to standards and ongoing initiatives, to help prepare for future changes and determine how to implement them.
Teaching and assessment methods
Before the training: Submit your expectations via your online portal 15 days before the training begins and complete a self-assessment of your skills.
Teaching Methods: A variety of methods to cater to different learning styles, encourage active participation, and reinforce learning through experimentation and practice.
Educational materials: presentation materials, reference materials (summary sheets, tables, etc.), and other resources available in your account.
During the training: For each topic, an overview of the issues at hand and the current status of the work—whether it involves a discussion paper, exploratory presentation, standard, or interpretation. Analysis of the practical implications. Follow-up on points raised by participants and discussions help ensure that knowledge is retained.
Monitoring and evaluation: attendance sheet and certificate of completion. Immediate and post-training evaluations conducted using the LearnEval platform.
PLEASE NOTE: In addition to this training, our consultants are available to assist you in implementing these new rules.
Price
1 295 € EXCL. TAX
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Jonathan C.
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