- NF consolidation (French GAAP) - French GAAP consolidation
- IFRS consolidation - Accounting production: How to produce IFRS consolidated financial statements
- Financial statements and appendices - Balance sheet, income statement, cash flow statement, statement of changes in equity, ICOs, appendices
- Cash management - Mastering cash management tools : - Cash management techniques: cash pooling, SEPA - Master the nature of settlements and processing techniques - Know and know how to use operational levers for cash optimization - Understand banking circuits and conditions, and interest rates - Understand payment methods and know how to contribute to their development
- IFRS - International Financial Reporting Standards (IFRS)
- Consolidation scope - Consolidation scope - First-time consolidation - Goodwill - Minority interests
Mastering a complex environment
Target audience
- Contrôleurs de gestion
- Experts comptables, Commissaires aux comptes
- Responsables financiers, consolidation et comptables
- Utilisateurs des états financiers
2 day
TFT Training
Prerequisites
No prior knowledge is required.
Objectives
◗ Preparing the consolidated cash flow statement under French GAAP and IFRS
◗ Identify the cash flow reclassifications required to prepare the consolidated cash flow statement
◗ Interpreting a consolidated cash flow statement
Training program
◗ Definition of cash flow
- Definition of cash and cash equivalents
✔ UNDERSTANDING | Criteria for classifying mutual funds as cash equivalents :
analysis proposed by the AFG
✔ APPLY | Case study: criteria for classification as cash equivalents
✔ UNDERSTAND | Review of listed groups' cash flow statements
◗ Presentation of the different flows
- Breakdown of flows: operating, investing and financing
- Focus on interest income/disbursements and taxes paid
✔ APPLY | Case study: classifying R&D and subsidy flows
◗ Cash flow from operating activities
- Calculation of operating cash flow using the direct and indirect methods
- Treatment of minority interests and MEE
- Treatment of changes in WCR
✔ APPLIQUER | Case study: determining flows from operating activities
✔ APPLIQUER | Case study: determining cash flow from operating activities
✔ APPLY | Case study: determining the change in WCR
◗ Cash flow from investing activities
- Focus on non-cash transactions
- Treatment of sale and leaseback
✔ UNDERSTANDING | Brainstorming: what are the main non-cash flows impacting balance sheet
balance sheet items and should not impact the TFT?
✔ APPLY | Case study: determining flows linked to investment activities
◗ Cash flows from financing activities
- Treatment of share buybacks
- Impact of leases under IFRS 16
✔ APPLIQUER | Case study: determining cash flows from financing activities
◗ Translation and changes in scope of consolidation
- Which conversion rate for which transaction?
- Determining the translation reserve
- Impact of capital increases and changes in scope of consolidation
✔ APPLIQUER | Case study: conversion reserve and impact on TFT
✔ APPLIQUER | Case study: impact of capital-intensive operations on TFT
✔ APPLIQUER | Practical case study
✔ UNDERSTAND | Summary sheet on the impact of share acquisitions and disposals
◗ Ratios and performance indicators
- Links between TFT and free cash flow
- Net debt calculation
✔ UNDERSTANDING | Analysis of ratios reported by listed groups
◗ Notes to the financial statements
- Information required by IAS 7
- Links between TFT and "Statement of changes in indebtedness
- Impact of IFRS 5
Why choose this course?
The consolidated cash flow statement is a mandatory statement under both French and IFRS rules. Reading it provides invaluable additional information on the year's cash flows, which goes far beyond simple tables of changes in balance sheet items. In just two days, this training course provides access to the rules governing the preparation and interpretation of these statements.
Teaching and assessment methods
Before : self-assessment quiz
During the session: technical presentation accompanied by numerous practical cases (including accounting diagrams). Illustrations drawn from current events, real cases encountered by companies and/or the presenter's experience in the field. Interactive quizzes during the session and a summary case study ensure that knowledge has been acquired.
After : documentary contributions. The trainer is available to answer any questions relating to the training.
General training | FinHarmony Conseil & Formation
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Price
2,250 EXCLUDING VAT
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TFT Training
TFT Training
TFT Training
Jonathan C.
Company
Training