The regulatory environment for consolidated accounts.

The training program:
1 / Mastering the regulatory framework for consolidation

    The regulatory environment for consolidated accounts.
    The main differences between French GAAP and IFRS.

2 / Determine the scope of consolidation

    The different types of control: exclusive, spouses and significant influence.
    IFRS approach control.
    Exclusions from the scope.

3 / consolidation methods

    Methodology of global integration.
    Methodology of the equity.
    Methodology of proportional consolidation.

4 / Organizing consolidation

    The mode of organization: centralized or decentralized process.
    The process steps.
    The method flows or cumulative.

5 / Make the restatement entries

    Required restatements.
    The preferred methods.
    Other options.

6 / Eliminate the effect of inter-company transactions

    Transactions without impact on consolidated results.
    The operations with impact on the consolidated result:
        dividends; provisions; inventory margins; Capital gains on disposals.

7 / Recognize deferred taxes

    Identify the bases of deferred taxes.
    Perform the calculation and monitoring.
    Carry proof of tax.