{"id":1209,"date":"2019-03-13T00:53:16","date_gmt":"2019-03-12T23:53:16","guid":{"rendered":"https:\/\/finharmony.net\/staging\/?post_type=product&p=1209"},"modified":"2025-09-02T11:51:09","modified_gmt":"2025-09-02T09:51:09","slug":"formation-ifrs-pratique-des-ifrs-1ere-partie","status":"publish","type":"product","link":"https:\/\/finharmony.net\/staging\/produit\/formation-ifrs-pratique-des-ifrs-1ere-partie\/","title":{"rendered":"Pratique des IFRS – 1\u00e8re partie [N154]"},"content":{"rendered":"

[vc_row el_class=”encart objectifs”][vc_column][vc_column_text css=””]<\/p>\n

Formation IFRS<\/h1>\n

[\/vc_column_text][vc_column_text el_class=”title objectif-title”]Pr\u00e9-requis[\/vc_column_text][vc_column_text css=”” el_class=”content”]Cette formation IFRS ne n\u00e9cessite aucun pr\u00e9-requis particulier.<\/em>[\/vc_column_text][\/vc_column][\/vc_row][vc_row el_class=”encart objectifs”][vc_column][vc_column_text el_class=”title objectif-title”]Objectifs
\n[\/vc_column_text][vc_column_text css=”” el_class=”content”]- Ma\u00eetriser les fondamentaux des normes IFRS<\/p>\n

– Comprendre leur application pratique au sein de l\u2019entreprise<\/p>\n

– Savoir appliquer les IFRS aux transactions les plus courantes<\/p>\n

– Conna\u00eetre les diff\u00e9rences entre r\u00e8gles fran\u00e7aises et IFRS[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][\/vc_column][\/vc_row][vc_row el_class=”encart contenu” el_id=”anchorcontenu”][vc_column][vc_column_text css=”” el_class=”contenu-title title”]<\/p>\n

Contenu de la formation IFRS<\/h4>\n

[\/vc_column_text][vc_row_inner][vc_column_inner width=”1\/2″][vc_column_text css=”” el_class=”soustitre-normal-noir”]> Les fondamentaux des IFRS[\/vc_column_text][vc_column_text css=”” el_class=”content”]- Le cadre conceptuel et la pr\u00e9\u00e9minence de la substance sur la forme
\n– La convergence en France et dans les autres pays
\n– Les discussions et \u00e9volutions r\u00e9centes[\/vc_column_text][\/vc_column_inner][vc_column_inner width=”1\/2″][vc_column_text el_class=”soustitre-normal-noir”]> Les actifs immobilis\u00e9s et les locations[\/vc_column_text][vc_column_text el_class=”content”]- Les immobilisations corporelles (IAS 16 et les autres normes li\u00e9es : IAS 20, 23)
\n– Les contrats de location (IFRS 16)
\n– Les immobilisations incorporelles et les d\u00e9penses activables (IAS 38)
\n– Le test de perte de valeur des actifs (IAS 36)
\n– Les stocks (IAS 2)[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][vc_row_inner][vc_column_inner width=”1\/2″][vc_column_text el_class=”soustitre-normal-noir”]> Les passifs et provisions (IAS 37)[\/vc_column_text][vc_column_text css=”” el_class=”content”]- Les conditions pour la reconnaissance d\u2019une provision
\n– Les passifs \u00e9ventuels, les autres engagements hors bilan
\n– Les \u00e9v\u00e9nements post cl\u00f4ture (IAS 10)[\/vc_column_text][\/vc_column_inner][vc_column_inner width=”1\/2″][vc_column_text el_class=”soustitre-normal-noir”]> Les engagements sociaux (IAS 19)[\/vc_column_text][vc_column_text el_class=”content”]- La m\u00e9thode des unit\u00e9s de cr\u00e9dit projet\u00e9es-Comprendre et comptabiliser les \u00e9carts actuariels- Traiter les changements de r\u00e9gime.[\/vc_column_text][vc_column_text el_class=”soustitre-normal-noir”]> Le traitement des paiements en actions (IFRS 2), notamment des stock options<\/em> et actions gratuites[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][vc_row_inner][vc_column_inner width=”1\/2″][vc_column_text el_class=”soustitre-normal-noir”]> La reconnaissance des revenus (IFRS 15)[\/vc_column_text][vc_column_text css=”” el_class=”content”]- L\u2019analyse autour de trois questions : que vend-on, \u00e0 quel moment et \u00e0 quel prix ?
\n– Les cas particuliers : co\u00fbts du contrat, \u00e9changes en nature, d\u00e9lais de r\u00e8glement, licences, modification du contrat[\/vc_column_text][vc_column_text el_class=”soustitre-normal-noir”]> Actifs non courants d\u00e9tenus en vue de la vente et activit\u00e9s abandonn\u00e9es (IFRS 5)[\/vc_column_text][\/vc_column_inner][vc_column_inner width=”1\/2″][vc_column_text el_class=”soustitre-normal-noir”]> Les impacts de la premi\u00e8re application du r\u00e9f\u00e9rentiel (IFRS 1)[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row][vc_row][vc_column][\/vc_column][\/vc_row][vc_row el_class=”encart why” el_id=”anchorpk”][vc_column][vc_column_text css=”” el_class=”title formation-title”]<\/p>\n

Pourquoi choisir cette formation ifrs ?<\/h4>\n

[\/vc_column_text][vc_column_text css=”” el_class=”content”]Que vous soyez \u00e0 la recherche d\u2019une premi\u00e8re approche tr\u00e8s compl\u00e8te ou d\u2019une solide r\u00e9vision, cette formation vous permet de comprendre les IFRS, de savoir les appliquer et d\u2019acqu\u00e9rir les \u00ab bons r\u00e9flexes \u00bb.<\/p>\n

Elle permet ainsi d\u2019acqu\u00e9rir la vision transversale et le recul n\u00e9cessaires \u00e0 la mise en pratique professionnelle du r\u00e9f\u00e9rentiel IFRS. Elle constitue la premi\u00e8re partie d\u2019une session compl\u00e8te en cinq jours, dont la deuxi\u00e8me partie “Pratique des IFRS Niveau 2″<\/a><\/em><\/strong> est pr\u00e9sent\u00e9e en page 97 du catalogue de formation.<\/p>\n

B\u00e9n\u00e9ficiez d’une r\u00e9duction\u00a0en combinant ces deux formations IFRS: 4 000 \u20ac HT au lieu de 4 950 \u20ac HT<\/strong>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][\/vc_column][\/vc_row][vc_row el_class=”encart pedagogique” el_id=”anchormeth”][vc_column][vc_column_text css=”” el_class=”title pedagogique-title”]M\u00e9thode p\u00e9dagogique et modalit\u00e9s d’\u00e9valuation[\/vc_column_text][vc_column_text css=”” el_class=”content”]Avant<\/strong> : vid\u00e9os p\u00e9dagogiques et quiz d\u2019auto-\u00e9valuation<\/p>\n

Pendant la session <\/strong>: expos\u00e9 technique accompagn\u00e9 de nombreux cas pratiques. Illustrations tir\u00e9es de l\u2019actualit\u00e9, de cas r\u00e9els rencontr\u00e9s par les soci\u00e9t\u00e9s et\/ou de l\u2019exp\u00e9rience terrain de l\u2019animateur. Echange de bonnes pratiques. Les discussions entre participants et avec l\u2019animateur ainsi que les quiz interactifs permettent de s’assurer de l\u2019acquisition des connaissances tout au long de la formation ifrs.<\/p>\n

Apr\u00e8s <\/b>: apports documentaires.
\nL\u2019animateur est disponible pour r\u00e9pondre \u00e0 toute question relevant de la formation ifrs.<\/p>\n

Formations g\u00e9n\u00e9rales | FinHarmony Conseil & Formation<\/a><\/p>\n

Consultez notre\u00a0catalogue de formation dans son int\u00e9gralit\u00e9.<\/a>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][\/vc_column][\/vc_row][vc_row el_class=”encart pedagogique” el_id=”anchorprixvid”][vc_column][vc_row_inner][vc_column_inner width=”3\/4″][vc_column_text el_class=”title prix-title”]Prix[\/vc_column_text][vc_column_text el_class=”content”]2 750\u20ac HT[\/vc_column_text][\/vc_column_inner][vc_column_inner width=”1\/4″][vc_column_text el_class=”title video-title”]M\u00e9dias[\/vc_column_text][vc_single_image image=”1661″ img_size=”150×150″ onclick=”link_image”][\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row][vc_row][vc_column][\/vc_column][\/vc_row][vc_row el_class=”temoignage-formation”][vc_column][vc_row_inner el_class=”form-temoignage”][vc_column_inner el_class=”temoignage” width=”3\/4″][vc_column_text el_class=”quote-before”]T\u00e9moignages[\/vc_column_text][vc_column_text css=””]Formation IFRS<\/p>\n

Formation IFRS<\/p>\n

Formation IFRS<\/p>\n

Formation IFRS[\/vc_column_text][\/vc_column_inner][vc_column_inner el_class=”infos-temoignage” width=”1\/4″][vc_single_image image=”801″ img_size=”full” alignment=”center” css=”.vc_custom_1551696988601{margin-bottom: 10px !important;}”][vc_column_text css=”.vc_custom_1551706110006{margin-bottom: 0px !important;}”]Jonathan C.
\nEntreprise
\nFormation<\/span>[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"

[vc_row el_class=”encart objectifs”][vc_column][vc_column_text css=””] Formation IFRS [\/vc_column_text][vc_column_text el_class=”title objectif-title”]Pr\u00e9-requis[\/vc_column_text][vc_column_text css=”” el_class=”content”]Cette formation IFRS ne n\u00e9cessite aucun pr\u00e9-requis particulier.[\/vc_column_text][\/vc_column][\/vc_row][vc_row el_class=”encart objectifs”][vc_column][vc_column_text el_class=”title objectif-title”]Objectifs [\/vc_column_text][vc_column_text css=”” el_class=”content”]- Ma\u00eetriser les fondamentaux des normes…<\/p>\n","protected":false},"featured_media":5264,"template":"","meta":{"_bbp_topic_count":0,"_bbp_reply_count":0,"_bbp_total_topic_count":0,"_bbp_total_reply_count":0,"_bbp_voice_count":0,"_bbp_anonymous_reply_count":0,"_bbp_topic_count_hidden":0,"_bbp_reply_count_hidden":0,"_bbp_forum_subforum_count":0,"inline_featured_image":false},"product_brand":[],"product_cat":[1447],"product_tag":[],"public-vise":[401,402,178,167,179,168],"domaine":[128],"certification":[],"niveau":[57],"nbjours":[93],"themes":[97,105,119,146,156],"lieux":[867,191],"dates":[1566,1565,1564,1561,1558],"class_list":{"0":"post-1209","1":"product","2":"type-product","3":"status-publish","4":"has-post-thumbnail","6":"product_cat-normes-comptables-internationales","7":"public-vise-comptables","8":"public-vise-consolideurs","9":"public-vise-controleurs-de-gestion","10":"public-vise-directeurs-consolidation-et-comptabilite","11":"public-vise-experts-comptables","12":"public-vise-responsables-financiers","13":"domaine-normes-comptables-internationales","14":"niveau-niveau-2","15":"nbjours-nbjour-3","16":"themes-cadres-reglementaires-financiers-risques-et-deontologiques","17":"themes-consolidation-en-normes-ifrs","18":"themes-etats-financiers-et-annexes","19":"themes-normes-ifrs","20":"themes-revenus-chiffre-daffaires","21":"lieux-distanciel-2","22":"lieux-paris","23":"dates-juillet-2025","24":"dates-juin-2025","25":"dates-mai-2025","26":"dates-novembre-2025","27":"dates-septembre-2025","29":"first","30":"instock","31":"downloadable","32":"shipping-taxable","33":"purchasable","34":"product-type-simple"},"yoast_head":"\nFormation IFRS - Pratique des normes - 1\u00e8re partie<\/title>\n<meta name=\"description\" content=\"Cette formation ifrs permet de traiter les normes les plus courantes (immobilisations, locations, impairment, provisions, engagements sociaux).\" \/>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Formation IFRS - Pratique des normes - 1\u00e8re partie\" \/>\n<meta property=\"og:description\" content=\"Cette formation ifrs permet de traiter les normes les plus courantes (immobilisations, locations, impairment, provisions, engagements sociaux).\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.gereso.com\/formations\/normes-comptables\/formation-pratique-des-ifrs-1ere-partie\" \/>\n<meta property=\"og:site_name\" content=\"FinHarmony\" \/>\n<meta property=\"article:modified_time\" content=\"2025-09-02T09:51:09+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/finharmony.net\/staging\/wp-content\/uploads\/2021\/01\/bandeau_0014_AdobeStock_13378455.png\" \/>\n\t<meta property=\"og:image:width\" content=\"900\" \/>\n\t<meta property=\"og:image:height\" content=\"220\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data1\" content=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/finharmony.net\/staging\/produit\/formation-ifrs-pratique-des-ifrs-1ere-partie\/\",\"url\":\"https:\/\/www.gereso.com\/formations\/normes-comptables\/formation-pratique-des-ifrs-1ere-partie\",\"name\":\"Formation IFRS - 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