Atriom consolidation reporting expertise et audit

Training sessions



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

  • 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)

Inscrivez vous à la formation