S’informer du cadre règlementaire |
Connaître les mécanismes et les fondamentaux de la consolidation |
Assimiler le processus de consolidation |
Traiter les écritures de consolidation |
Étape 1 : Comprendre le cadre règlementaire
Présenter les obligations légales et la règlementation comptable
Distinguer les différences entre les normes de comptabilité françaises et internationales
Étape 2 : Déterminer le périmètre de la consolidation
Définir les sociétés et les types de liens financiers
Différencier les types de contrôle
Calculer le pourcentage de contrôle
Étape 3 : Appliquer les méthodes de consolidation
Par l’intégration globale
Par l’intégration proportionnelle
Par la mise en équivalence
Étape 4 : Les étapes de la consolidation
Retraiter les comptes individuels
Éliminer des comptes et des opérations réciproques
Comptabiliser les impôts différés
Saisir les entrées
Traiter les écarts d’évaluation et d’acquisition
Établir un tableau de variation des capitaux propres
160, avenue de Strasbourg
54000 Nancy
contact@blique.com
03 83 85 58 55
25, bis route de borny
57070 Metz
contact@blique.com
03 83 85 58 55
Paris, Lyon, Strasbourg, Nancy, Metz, Luxembourg, Bonn
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