Understanding and implementing
Target audience
- Accountants
- Consolideurs
- Contrôleurs de gestion
- Experts comptables, Commissaires aux comptes
- Responsables financiers, consolidation et comptables
0.5 day
New training
American accounting training
Prerequisites
No special prerequisites are required.
Objectives of the American accounting course
- Understand the main accounting and tax obligations of U.S. companies
- Understand the main US accounting rules and how they differ from IFRS.
- Understand accounting patterns specific to U.S. accounting
- Facilitating dialogue with US accounting teams
Contents
> The U.S. accounting and financial context
- Accounting requirements for U.S. companies
- GAAP, for whom and why?
- Codification
- The accounting-tax link
- The often separate status of American subsidiaries in European groups
> Financial statement presentation
> Main US / IFRS divergences applied by subsidiaries
- Lease contracts: treatment of operating leases at the lessee's premises
- Employee benefits: pension provisions and amortization of actuarial gains and losses
> Some other differences in approach (fixed assets, provisions, etc.)
> The specifics of accounting in the USA
- COGS and inventory changes
- Treatment of development costs
- Financial statement format
Why choose this American accounting course?
US GAAP (American GAAP) differs from IFRS in a number of respects, which you need to be aware of. But the main source of misunderstanding between accounting
and finance teams on either side of the Atlantic often stems from a different approach to accounting rules.
This training course explains not only US accounting rules, but also the accounting patterns and processes specific to US companies.
Teaching and assessment methods
During the session: presentation of treatments specific to US GAAP, examples drawn from real-life situations. Case studies, interactive quizzes and discussions during the session ensure that you have acquired the knowledge you need.
Afterwards: the trainer is available to answer any questions relating to the training.
General training | FinHarmony Conseil & Formation
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Price
1240 € EXCL. TAX
Media
Testimonials
American accounting training
American accounting training
American accounting training
Jonathan C.
Company
Training