- 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 statements and appendices - Balance sheet, income statement, cash flow statement, statement of changes in equity, ICOs, appendices
- IFRS - International Financial Reporting Standards (IFRS)
- Revenues (sales) - Revenues (sales) - Sales recognition - Contract analysis - Performance obligation - Price allocation
Understanding and implementing
Target audience
- Consolidators
- Controllers
- Accounting and consolidation managers
- Chartered accountants
- Financial managers
3 day
IFRS training
Prerequisites
This IFRS training course has no special prerequisites.
Objectives
- Master the fundamentals of IFRS
- Understand their practical application within the company
- Applying IFRS to the most common transactions
- Understanding the differences between French rules and IFRS
IFRS training content
> IFRS fundamentals
- The conceptual framework and the pre-eminence of substance over form
- Convergence in France and other countries
- Recent discussions and developments
> Fixed assets and leases
- Property, plant and equipment (IAS 16 and related standards: IAS 20, 23)
- Leases (IFRS 16)
- Intangible assets and capitalisable expenditure (IAS 38)
- Asset impairment testing (IAS 36)
- Inventories (IAS 2)
> Liabilities and provisions (IAS 37)
- Conditions for recognizing a provision
- Contingent liabilities and other off-balance sheet commitments
- Post-balance sheet events (IAS 10)
> Employee benefits (IAS 19)
- The projected unit credit method-Understanding and accounting for actuarial gains and losses-Handling plan changes.
> Treatment of share-based payments (IFRS 2), in particular stock options and bonus shares
> Revenue recognition (IFRS 15)
- Analysis based on three questions: what is being sold, when and at what price?
- Special cases: contract costs, exchanges in kind, payment deadlines, licenses, contract amendments
> Non-current assets held for sale and discontinued operations (IFRS 5)
> Impact of first-time adoption of IFRS 1
Why choose ifrs training?
Whether you're looking for a comprehensive introduction or a solid refresher course, this course will help you understand IFRS, know how to apply them and acquire the "right reflexes".
It provides the cross-functional vision and hindsight needed to put IFRS into professional practice. It constitutes the first part of a complete five-day session, the second part of which is entitled "Practical IFRS Level 2″ is presented on page 97 of the training catalog.
Combine these two IFRS training courses and benefit from a discount: €4,000 ex-VAT instead of €4,950 ex-VAT
Teaching and assessment methods
Before: instructional videos and self-assessment quizzes
During the session : technical presentation accompanied by numerous case studies. Illustrations drawn from current events, real cases encountered by companies and/or the presenter's own experience in the field. Exchange of best practices. Discussions between participants and with the instructor, as well as interactive quizzes, ensure that knowledge is acquired throughout the ifrs training course.
Afterwards : documentation.
The trainer is available to answer any questions relating to ifrs training.
General training | FinHarmony Conseil & Formation
See our full training catalog.
Price
2,750€ EXCL. TAX
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IFRS training
IFRS training
IFRS training
IFRS training
Jonathan C.
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