{"id":8329,"date":"2024-09-26T17:38:56","date_gmt":"2024-09-26T15:38:56","guid":{"rendered":"https:\/\/finharmony.net\/staging\/?post_type=product&p=8329"},"modified":"2025-09-02T11:55:19","modified_gmt":"2025-09-02T09:55:19","slug":"formation-comptabilite-americaine-des-filliales","status":"publish","type":"product","link":"https:\/\/finharmony.net\/staging\/produit\/formation-comptabilite-americaine-des-filliales\/","title":{"rendered":"Comprendre la comptabilit\u00e9 d’une filiale am\u00e9ricaine : les US GAAP et les pratiques comptables US [N421]"},"content":{"rendered":"

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

Formation comptabilit\u00e9 am\u00e9ricaine<\/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 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 css=”” el_class=”title objectif-title”]Objectifs de la formation comptabilit\u00e9 am\u00e9ricaine[\/vc_column_text][vc_column_text css=”” el_class=”content”]- Comprendre les principales obligations comptables et fiscales des soci\u00e9t\u00e9s am\u00e9ricaines<\/p>\n

– Conna\u00eetre les principales r\u00e8gles comptables US, et les divergences avec les normes IFRS<\/p>\n

– Comprendre les sch\u00e9mas comptables sp\u00e9cifiques \u00e0 la comptabilit\u00e9 am\u00e9ricaine<\/p>\n

– Faciliter le dialogue avec les \u00e9quipes comptables am\u00e9ricaines[\/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 el_class=”contenu-title title”]Contenu[\/vc_column_text][vc_row_inner][vc_column_inner width=”1\/2″][vc_column_text css=”” el_class=”soustitre-normal-noir”]> Le contexte comptable et financier am\u00e9ricain[\/vc_column_text][vc_column_text css=””]- Les obligations comptables des soci\u00e9t\u00e9s am\u00e9ricaines<\/p>\n

– Les GAAP, pour qui, pourquoi ?<\/p>\n

– La codification<\/p>\n

– Le lien comptabilit\u00e9 \u2013 fiscalit\u00e9<\/p>\n

– Le statut souvent \u00e0 part des filiales am\u00e9ricaines dans les groupes europ\u00e9ens[\/vc_column_text][vc_column_text el_class=”soustitre-normal-noir”]> La pr\u00e9sentation des \u00e9tats financiers[\/vc_column_text][\/vc_column_inner][vc_column_inner width=”1\/2″][vc_column_text css=”” el_class=”soustitre-normal-noir”]> Les principales divergences US \/ IFRS appliqu\u00e9es en filiale[\/vc_column_text][vc_column_text css=””]- Les contrats de location : le traitement des locations op\u00e9rationnelles chez le locataire<\/p>\n

– Les engagements sociaux : les provisions retraite et l\u2019amortissement des \u00e9carts actuariels[\/vc_column_text][vc_column_text el_class=”soustitre-normal-noir”]> Quelques autres divergences d\u2019approche (les immobilisations, les provisions, \u2026)[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][vc_row_inner][vc_column_inner width=”1\/2″][vc_column_text css=”” el_class=”soustitre-normal-noir”]> Les sp\u00e9cificit\u00e9s de la comptabilit\u00e9 aux USA[\/vc_column_text][vc_column_text css=””]- Les COGS et les variations de stocks<\/p>\n

– Le traitement des frais de d\u00e9veloppement<\/p>\n

– Le format des \u00e9tats financier[\/vc_column_text][\/vc_column_inner][vc_column_inner width=”1\/2″][\/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”]Pourquoi choisir cette formation comptabilit\u00e9 am\u00e9ricaine ?[\/vc_column_text][vc_column_text css=”” el_class=”content”]Le r\u00e9f\u00e9rentiel US GAAP (normes am\u00e9ricaines) pr\u00e9sente quelques divergences par rapport au r\u00e9f\u00e9rentiel IFRS, qu\u2019il faut conna\u00eetre. Mais la principale source d\u2019incompr\u00e9hension entre \u00e9quipes
\ncomptables et financi\u00e8res de part et d\u2019autre de l\u2019Atlantique provient souvent d\u2019une approche diff\u00e9rente des r\u00e8gles comptables.
\nCette formation explique non seulement les r\u00e8gles comptables am\u00e9ricaines, mais aussi les sch\u00e9mas et processus comptables sp\u00e9cifiques aux soci\u00e9t\u00e9s am\u00e9ricaines.[\/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\u2019\u00e9valuation[\/vc_column_text][vc_column_text css=”” el_class=”content”]Pendant la session<\/strong> : pr\u00e9sentation des traitements sp\u00e9cifiques aux US GAAP, exemples tir\u00e9s de situations r\u00e9elles. Les cas pratiques, quiz interactifs et \u00e9changes en cours de s\u00e9ance permettent de s\u2019assurer de l\u2019acquisition des connaissances<\/p>\n

Apr\u00e8s<\/strong> : l\u2019animateur est disponible pour r\u00e9pondre \u00e0 toute question relevant de la formation.<\/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 css=”” el_class=”content”]1240 \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_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 Comptabilit\u00e9 am\u00e9ricaine<\/p>\n

Formation Comptabilit\u00e9 am\u00e9ricaine<\/p>\n

Formation Comptabilit\u00e9 am\u00e9ricaine[\/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” el_id=”anchorobj”][vc_column][vc_column_text css=””] Formation comptabilit\u00e9 am\u00e9ricaine [\/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 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 css=”” el_class=”title objectif-title”]Objectifs de la formation comptabilit\u00e9 am\u00e9ricaine[\/vc_column_text][vc_column_text css=””…<\/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":[881,401,402,178,179,1517],"domaine":[128],"certification":[810],"niveau":[57],"nbjours":[1521],"themes":[],"lieux":[],"dates":[1568,1559],"class_list":{"0":"post-8329","1":"product","2":"type-product","3":"status-publish","4":"has-post-thumbnail","6":"product_cat-normes-comptables-internationales","7":"public-vise-auditeurs-internes-en","8":"public-vise-comptables","9":"public-vise-consolideurs","10":"public-vise-controleurs-de-gestion","11":"public-vise-experts-comptables","12":"public-vise-responsables-financiers-2","13":"domaine-normes-comptables-internationales","14":"certification-nouvelle-formation-2","15":"niveau-niveau-2","16":"nbjours-1521","17":"dates-fevrier-2025","18":"dates-octobre-2025","20":"first","21":"instock","22":"downloadable","23":"shipping-taxable","24":"purchasable","25":"product-type-simple"},"yoast_head":"\nFormation Comptabilit\u00e9 am\u00e9ricaine - US GAAP et pratiques<\/title>\n<meta name=\"description\" content=\"Cette formation comptabilit\u00e9 am\u00e9ricaine explique les principales r\u00e8gles comptables US, et les divergences avec les normes IFRS\" \/>\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 Comptabilit\u00e9 am\u00e9ricaine - US GAAP et pratiques\" \/>\n<meta property=\"og:description\" content=\"Cette formation comptabilit\u00e9 am\u00e9ricaine explique les principales r\u00e8gles comptables US, et les divergences avec les normes IFRS\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.gereso.com\/formations\/normes-comptables\/formation-comptabilite-d-une-filiale-americaine\" \/>\n<meta property=\"og:site_name\" content=\"FinHarmony\" \/>\n<meta property=\"article:modified_time\" content=\"2025-09-02T09:55:19+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=\"3 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-comptabilite-americaine-des-filliales\/\",\"url\":\"https:\/\/www.gereso.com\/formations\/normes-comptables\/formation-comptabilite-d-une-filiale-americaine\",\"name\":\"Formation Comptabilit\u00e9 am\u00e9ricaine - 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