- Compliance and regulatory frameworks - Know regulatory, financial, risk and ethical frameworks (Sarbanes-Oxley system, AMF and SEC regulations, etc.).
- Consolidation under IFRS - Accounting production: Know how to prepare consolidated accounts under IFRS.
- Financial instruments and hedging tools - Be familiar with financial instruments and hedging tools (fair value hedge /cash flow hedge, titirisation, credit derivatives, hybrid debt)
- IFRS standards - International Financial Reporting Standards
- Revenues (sales) - Revenues (turnover) - Revenue recognition - Contract analysis - Performance obligation - Price allocation
Target audience
- Accounting managers
- Auditeurs internes
- Chartered Accountants, Statutory Auditors
- Consolidation and Accounting Directors
- Consolidators
- Financial Directors and Controllers
- Financial managers
- Management controllers
1 day
Prerequisites
This training does not require any particular prerequisite.
Objectives
– Know the new international accounting standards to ensure they are applied in an optimal manner and to anticipate expected changes
– Master recent technical developments and major standards and/or interpretation projects
Detailed content
> Recent standards and interpretations that are mandatory for financial years beginning January 1st, 2020
– Amendments to IFRS 3 (business definition) and IAS 1 (materiality)
– Insurance contracts
> First feedback on recent standards – Impact analysis
– Revenue recognition: main issues and IFRS 15 impacts
– IFRS 9, the new standard on financial instruments and its consequences for industrial and commercial companies
– Lease contracts: a new way to account for leases assets and liabilities for lessees
– Uncertainty over income tax treatments
> On-going projects and expected evolutions: what? when? what are the expected consequences?
– Equity: towards a new definition
– Provisions: new recognition criteria?
– Deferred tax
Why should you attend?
Staying up-to-date on accounting standards represents a significant amount of work in terms of follow-up and analysis.
This one-day training session provides you with an overview of the recent and significant developments of standards and projects under discussion, to prepare for future changes and to decide how to apply them.
Training methods and assessment
For each topic, presentation of the challenges and the status of the project: discussion paper, exposure draft, standard or interpretation. Practical impacts of the changes that are newly approved or still under discussion. Follow-up on specific points raised by participants.
Assessment questionnaire.
A training certificate is delivered at the end of the session.
The trainer is available by e-mail and telephone to answer any follow-up questions participants may have.
Please note: in addition to this training, our experts are available to assist you in implementing these new standards.
Price
1020 € Excl. VAT – 1 224 € Incl. VAT
Médias
Témoignages
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Jonathan C.
Entreprise
Formation