Tax proof and effective tax rate
  • Consolidation under IFRS - Accounting production: Know how to prepare consolidated accounts under IFRS.
  • Financial statements and notes - Know the balance sheet, the income statement, the cash flow statement, the statement of changes in shareholders' equity, the OIC, the notes.
  • IFRS standards - International Financial Reporting Standards
  • Tax aspects in consolidated accounts - Deferred tax, tax proof, tax consolidation

Target audience

- Accountants
- Accounting managers
- Chartered Accountants, Statutory Auditors
- Consolidation and Accounting Directors
- Consolidation managers
- Consolidators
- Financial managers

1 day

Prerequisites

it is recommended to master the principles of accounting for deferred tax, for example by having attended “Calculating and accounting for deferred tax”.

Objectives

– Know the principles allowing to perform a tax proof
– Be able to prepare, analyse and audit a tax proof
– Understand the issue effective tax rate optimization in an international group

Detailed content

> From theorical to effective tax charge

– Reminder on deferred tax recognition principles
– The approach to tax proof

> A step-by-step tax proof

– Reviewing the reconciling differences
– Foreign subsidiaries
– Subsidiaries with current tax losses
– Constructing a group vision
– Solving most frequent difficulties: taxes on financial instruments, tax credits and withholding tax, impact of tax rate changes on tax proof

> Tax proof as a global check

– How to use the tax proof to identify errors
– Practical summary case

> Effective tax rate as a control tool

– Using the effective tax rate as a performance indicator
– Key elements having an impact on the effective tax rate
– Managing effective and forecast tax rate: benchmark of CAC 40 companies

Why should you attend?

This training allows you to master the principles of deferred tax through the use of the tax proof tool. It offers a detailed overview of the practical difficulties to preparing a tax proof and how to solve them. It also introduces the concept of effective tax rate through practical examples, and ways to optimize it.

Training methods and assessment

Presentation supported by many illustrations drawn from recent actual financial statements. A progressive and comprehensive case study illustrates each point.
A final case study assesses the acquisition of knowledge.
Assessment questionnaire.
A training certificate is delivered at the end of the session.

The trainer is available by e-mail to answer any follow-up questions participants may have

Price

1 020 € Excl. VAT – 1 224 € Incl. VAT

Médias

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Témoignages

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Jonathan C.
Entreprise
Formation