Course : Understanding asset accounting
Practical course - 2d
- 14h00 - Ref. CIM
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 | Distinguish the different asset types |
| Apply the accounting criteria for the component-based method |
| Learn about the different types of asset amortizations and understand their tax implications |
| Present the assets in the balance sheet, the profit and loss account and the tax return |
Course schedule
1 Characteristics of the assets
- The three types of assets: intangible, tangible and financial.
- Identifying their position on the balance sheet.
- The distinction between capital, expense, other assets.
- The treatment of research and development costs
Hands-on work
Case study Distinguish cost invoices from capital invoices.
2 Component-based approach
- CRC regulation No. 2004-06.
- The accounting criteria for the component-based method.
- The valuation of assets: impact of the IFRS standard.
- Determination of the cost of the assets concerned.
- The modalities of first-time application.
- The treatment of specific transactions.
- The tax aspects.
- Information to be provided in the notes to the accounts.
Hands-on work
Case study Allocate the assets according to the new component rules.
3 Amortizations and depreciations of assets: the new accounting rules
- Regulation 2002-10.
- The IFRS standard and the new amortization rules.
- The concept of recoverable value.
- Impairment testing of assets: basis, method, discount rate.
- Cash-generating units (CGUs).
- Accounting and tax implications.
Hands-on work
Case study Distinguish useful life and duration of use. Practice amortizations on the three types of asset.
4 The key transactions on assets
- Purchasing in foreign currencies.
- Interviews, improvements and major work.
- Amortization: straight-line, digressive, special allowances.
- Modes of acquisition: full ownership, operating lettings or lease.
- Write-off of assets: transfer, disposal, capital gains or losses.
- Physical inventory: monitoring of assets.
Hands-on work
Case study Register an asset purchased in a foreign currency. Practice the different methods of amortization in relation to a tangible asset.
5 Taxation applicable to assets
- The Territorial Economic Contribution.
- Presentation in the balance sheet, the profit and loss account and the notes.
- Presentation in the tax return.
Hands-on work
Case study Identify the assets in the summary accounting and taxation documents.
Customer reviews
5 / 5
Customer reviews are based on end-of-course evaluations. The score is calculated from all evaluations within the past year. Only reviews with a textual comment are displayed.
JÉRÔME G.
28/09/26
4 / 5
The trainer demonstrates a pedagogical approach and makes a point of playing down the formal aspects in order to make them more accessible.
MARIE-LOUISE L.
28/09/26
3 / 5
On reflection, it seems to me that this training programme lacks sufficient content to fully cover the 14 hours scheduled. I had hoped to gain knowledge and tools that could be directly applied to my day-to-day work, but the content remained rather general and is aimed more at beginners or those with little familiarity with fixed assets.I would like to highlight the quality of the trainer’s delivery; she took the time to answer my questions.
FIRDAOUS O.
10/09/26
4 / 5
a very good training course
Publication date : 07/02/2024
PARTICIPANTS
PREREQUISITES
TRAINER QUALIFICATIONS
The experts leading the training are specialists in the covered subjects. They have been approved by our instructional teams for both their professional knowledge and their teaching ability, for each course they teach. They have at least five to ten years of experience in their field and hold (or have held) decision-making positions in companies.
ASSESSMENT TERMS
The trainer evaluates each participant’s academic progress throughout the training using multiple choice, scenarios, hands-on work and more.
Participants also complete a placement test before and after the course to measure the skills they’ve developed.
TERMS AND DEADLINES
Registration must be completed 24 hours before the start of the training.
ACCESSIBILITY FOR PEOPLE WITH DISABILITIES
Do you need special accessibility accommodations? Contact Mrs. Fosse, Disability Manager, at psh-accueil@orsys.fr to review your request and its feasibility.
PREREQUISITES
TRAINER QUALIFICATIONS
The experts leading the training are specialists in the covered subjects. They have been approved by our instructional teams for both their professional knowledge and their teaching ability, for each course they teach. They have at least five to ten years of experience in their field and hold (or have held) decision-making positions in companies.
ASSESSMENT TERMS
The trainer evaluates each participant’s academic progress throughout the training using multiple choice, scenarios, hands-on work and more.
Participants also complete a placement test before and after the course to measure the skills they’ve developed.
TEACHING AIDS AND TECHNICAL RESOURCES
• The main teaching aids and instructional methods used in the training are audiovisual aids, documentation and course material, hands-on application exercises and corrected exercises for practical training courses, case studies and coverage of real cases for training seminars.
• At the end of each course or seminar, ORSYS provides participants with a course evaluation questionnaire that is analysed by our instructional teams.
• A check-in sheet for each half-day of attendance is provided at the end of the training, along with a course completion certificate if the trainee attended the entire session.
• The main teaching aids and instructional methods used in the training are audiovisual aids, documentation and course material, hands-on application exercises and corrected exercises for practical training courses, case studies and coverage of real cases for training seminars.
• At the end of each course or seminar, ORSYS provides participants with a course evaluation questionnaire that is analysed by our instructional teams.
• A check-in sheet for each half-day of attendance is provided at the end of the training, along with a course completion certificate if the trainee attended the entire session.
TERMS AND DEADLINES
Registration must be completed 24 hours before the start of the training.
ACCESSIBILITY FOR PEOPLE WITH DISABILITIES
Do you need special accessibility accommodations? Contact Mrs. Fosse, Disability Manager, at psh-accueil@orsys.fr to review your request and its feasibility.
This programme is an original creation, developed by the teaching teams at ORSYS Formation. Any reproduction, representation, adaptation or use, in whole or in part, without the prior written authorisation of ORSYS, is strictly prohibited. ORSYS reserves the right to take any action necessary to protect its intellectual property rights.
This programme is an original creation, developed by the teaching teams at ORSYS Formation. Any reproduction, representation, adaptation or use, in whole or in part, without the prior written authorisation of ORSYS, is strictly prohibited. ORSYS reserves the right to take any action necessary to protect its intellectual property rights.