Mastering a complex environment
Target audience
- Contrôleurs de gestion
- Experts comptables, Commissaires aux comptes
- Membres du département communication financière
- Responsables financiers, consolidation et comptables
- Utilisateurs des états financiers
1 day
New training
IFRS 18 training
Prerequisites
No special prerequisites are required.
IFRS 18 training objectives
- Understanding the principles of IFRS 18 and the changes introduced compared with IAS 1
- Identify the impact of the new standard on the presentation of financial statements and the main difficulties in applying it
- Anticipate necessary changes to reporting systems and processes
Contents
> Background and overview: why a new standard?
> Impact on income statement presentation
- New income and expense categories
- New mandatory subtotals
- Presentation of operating expenses by nature or function, and required information
> Impact on other primary financial statements
- Impact on the cash flow statement
- Impact on the balance sheet
> Rules for grouping and breaking down data
- Distinction between data to be included in the primary statements and in the notes to the financial statements
- Data aggregation principles
> Management performance indicators: Management-defined Performance Measures ("MPM")
- Definitions and explanations
- Reconciliations and disclosures
> First-time application of the standard
> Change management
- The main implementation difficulties
- Impact on systems and processes
Why choose IFRS 18?
IFRS 18 - Presentation of Financial Statements - will be mandatory for financial years beginning on or after January 1, 2027.
This new standard represents a major change in the way companies present their financial performance, and will impact all companies, whatever their sector of activity.
This training course will enable you to anticipate all the impacts and prepare for an effective transition.
Teaching and assessment methods
During the session: presentation of treatments specific to US GAAP, examples drawn from real-life situations. Interactive quizzes and discussions during the session ensure knowledge acquisition.
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
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ifrs 18 training
ifrs 18 training
ifrs 18 training
Jonathan C.
Company
Training