- 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
Acquire expertise and pass it on
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
IFRS news
Prerequisites
A good level of IFRS is required, obtained, for example, by following the "Pratique des IFRS" [FHIFRA], [FHIFRB].
Objectives
◗ Incorporating the latest developments in international accounting standards
◗ Optimum preparation for future applications
◗ Assess the impact of recent standard-setting developments and major draft standards on published financial statements
Training program
◗ Newly published standards and interpretations with mandatory application from January 1, 2026
- Review of ESMA and AMF recommendations
- Application of standards and interpretations: impact analysis
- Update on discussions at reporting date: first-time application of IFRS 18,
impact of the general economic context, etc.
✔ EXPERIMENTALIZING | Group discussion: based on half-yearly financial statements,
review of the impacts mentioned by various CAC 40 groups
◗ Feedback on recent standards - Impact analysis
- Revenue recognition: issues and impacts of IFRS 15
- Financial instruments (IFRS 9) for industrial and commercial companies
- Leases (IFRS 16): current discussions and planned developments
✔ UNDERSTANDING | Illustration: review of consolidated group financial statements
◗ Current projects and expected developments: what? For when? What are the practical consequences?
- Treatment of renewable electricity purchase contracts
- Climate change: what impact on financial statements?
- Business combinations: disclosures and goodwill impairment testing
- Provisions: new recognition criteria
✔ UNDERSTAND | Illustration: review of consolidated group financial statements
✔ EXPERIENCE | Group discussions: main difficulties identified and expected
expected impacts
Why choose this course?
Keeping abreast of technical developments in accounting standards is an extremely time-consuming task.
This one-day training course provides an overview of the main recent developments in standards and current projects, so that you can prepare for future changes and decide how to apply them.
Teaching and assessment methods
During the session: for each topic, presentation of the issue and the status of work: discussion paper, exposure draft, standard or interpretation. Presentation of the practical implications of innovations approved or under discussion. Follow-up on points raised by participants and discussions to ensure knowledge acquisition.
After the event: The trainer is available to answer any questions relating to the training.
Please note: In addition to this training, our consultants are available to help you implement these new rules.
General training | FinHarmony Conseil & Formation
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Price
1 295 € EXCL. TAX
Testimonials
IFRS news
IFRS news
IFRS news
Jonathan C.
Company
Training