Implementation of IFRS standards

For this mission, we suggest to set up a structured process as follows :

  • Prior review of each standard and assessment of its application to the Group’s accounts
  • A Note to review each standard in order to constitute the permanent file (which will be reviewed by the Statutory Auditors, if necessary)
  • Position / arbitration with the Group's Finance Department in case of interpretation
  • Inventory of available budgetary and forecast documents
  • Definition with the CGU Finance Department and implementation (or review) of the DCF method,
  • Realization of the “impairment tests” file
  • Collection of accounting information from entities
  • Consolidation under IFRS
  • Transition tables between consolidation published and IFRS (balance sheet, income statement, TFT)
  • Writing an adapted annex to the group