• Understand the key differences between French GAAP and IFRS

• Apply both French and international accounting principles to financial reporting

• Analyze the impact of accounting differences on financial statements

• Ensure compliance with both French and IFRS standards

Introduction to French GAAP and IFRS

• Overview of French GAAP: Key principles and applications

• Introduction to IFRS: Framework, objectives, and scope

• The importance of understanding both frameworks in global reporting

• Quiz: Identify the major differences between French GAAP and IFRS

Revenue Recognition

• Revenue recognition under French norms vs. IFRS (IFRS 15)

• Key differences in contract accounting and performance obligations

• Case study: Compare revenue recognition for a French and an international company

Financial Instruments

• Accounting for financial instruments: French norms vs. IFRS 9

• Classification, measurement, and impairment of financial assets

• Impact of financial instrument accounting on financial statements

• Practical case: Compare financial instrument disclosures under French GAAP and IFRS

Consolidation and Group Accounts

• Consolidation rules under French GAAP vs. IFRS (IFRS 10, 11, 12)

• Treatment of subsidiaries, joint ventures, and associates

• Key differences in the preparation of group accounts

• Practical case: Prepare group financial statements under both frameworks

Leases and Other Key Differences

• Lease accounting: French norms vs. IFRS 16

• Treatment of provisions, contingencies, and employee benefits

• Analyzing the overall impact of accounting differences on financial ratios

• Practical case: Analyze the impact of IFRS adoption on a French company’s financial statements

• Numerous practical examples illustrating the different studied concepts

• Practical cases to draw parallels with the concepts learned

• Accountants and financial controllers

• Auditors and compliance officers

• Finance managers in multinational corporations

• Professionals involved in financial reporting and consolidation

• Basic knowledge of financial reporting and accounting principles

• Training structured around skill transfer

• Acquisition of operational skills through practice and experimentation

• Collaborative learning during synchronous sessions

• Multi-stage learning path to allow engagement, learning, and transfer

• Training promoting participant engagement for better anchoring of lessons

• Skill evaluation will be conducted throughout the training by the participant (self-evaluation) and/or the trainer according to the training methods.

• Online training evaluation on your participant space:

  • Immediate evaluation at the end of the training to measure your satisfaction and perception of skill improvement against training objectives. With your agreement, your overall rating and comments will be published on our site via Verified Reviews.

  • Post-training evaluation 40 days later to validate the transfer of your acquired skills in the workplace

• Attendance tracking and issuance of an individual training certificate or a certificate of completion