Understanding the regulatory framework
- Requirement to prepare consolidated accounts.
- Texts in force, French standards and IFRS.
- Differences between French and international standards.
- Treatment of closure dates.
Determining the scope of consolidation
- Different types of control: exclusive, joint, significant influence.
- Exclusions from scope.
- Calculation of the percentages of voting rights.
- Companies included and excluded: what rules apply?
Hands-on work
Hands-on work Define the scope of consolidation. Establish the organizational structure of the group.
Using the methods of consolidation
- Calculation of percentage of interests.
- Overall proportional integration of the equity method of accounting.
Hands-on work
Hands-on work Calculation of percentages of control and interest.
Understanding the main restatements
- Obligatory restatements.
- Standardization of the accounts.
- Elimination of entries of a fiscal nature.
- Activation of finance lease contracts.
- Pension commitments.
- Translation variations.
- Long-term contracts.
- Eliminating the impact of intra-group transactions.
Hands-on work
Hands-on work Propose elimination entries to record in the Consolidation Journal.
Determining deferred taxes
- Identifying the sources of deferred taxation.
- Tax returns.
- Consolidation entries.
- Losses carried forward.
- Determine the deferred taxation.
Hands-on work
Hands-on work Based on the elements to be included and deducted, record all the consequences of tax-deferral until 31/12/N.
Processing disposal transactions
- Concept of intragroup eliminations.
- Calculation of goodwill and elimination of consolidated investments.
Hands-on work
Hands-on work Calculate the valuation difference, the goodwill, and record the entries in the Consolidation Journal.
Presenting the consolidated accounts
- Concepts of minority interests and "Goodwill".
- Distribution of equity.
- Contents of the consolidated accounts.
- Consolidation return.
Hands-on work
Hands-on work
2d
- 14h00 
