Atriom consolidation reporting expertise et audit

Training Sessions on Consolidation and IFRS


Atriom offers in partnership with vocational training firms in or out training sessions around its Audit and Consolidation know-how:

  • Training sessions are run by specialist-expert who most of the time designed the training programme
  • Group of one to six people by training session
  • Balanced alternating programmes offering theoretical contributions, practical case studies, work experience contributions
  • Flexible durations and extending


The most frequently run training sessions are the following:

Introduction to Consolidation (2 days)

  • Notion of Group of companies and statutory basic rules
  • Perimeter and consolidation methods
  • Consolidated set of accounts specificity
  • Acquisition processing
  • Financial statements

Difficulties related to Consolidation (2 days)

  • Reminder
  • Entry into the scope of consolidation
  • Interest held variation
  • Methodology related to consolidated statement of changes in equity

Read and interpret sets of consolidated accounts (2 days)

  • Notions of group of companies
  • Sphere of application, fundamental principles
  • Accounting year comparability
  • Synthesis of items and specific heading

IFRS referential presentation (2 days)

  • Modernization of French consolidation rules
  • General principles and financial statements presentation
  • Major differences by subject
    (perimeter and method, foreign subsidiaries conversion, reprocessing, conversion)
  • Major differences by heading and/or entry of the financial statements

Differed tax System (1 day)

  • Differed tax general presentation
  • French, IAS, IFRS standards comparison
  • Tax bases and rates of taxation
  • Differed tax calculation synthesis and bookkeeping
  • Notes to the accounts content and tax quietus

Cash-Flow statement (1 day)

  • Regulatory framework and presentation options
  • Drawing-up practical procedure
  • Additional information and IFRS specificity
  • CFS breakdown (cash, business, Investment, financing, exchange rate variation)
  • Specific business transactions processing(leasing, subsidy, investment, expenses)