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P23 - Preparation and review of the annual financial statements
LEARNING OBJECTIVES
- Know the model formats for presenting the annual financial statements
- Know how to present the annual financial statements, i.e. the balance sheet, income statement and notes to the accounts
- Understand the methodology used to prepare the annual financial statements
- Understand the roles and challenges of the two groups of accounting professionals responsible for reviewing the accounts: chartered accountants and auditors
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« Preparing the annual financial statements means preparing the balance sheet, the income statement and the notes to the accounts. But how do we prepare these annual financial statements to meet the requirements of the French PCG rules? How do we prepare the notes to the accounts? What are the respective roles and legal responsibilities of the two types of accounting professional – chartered accountants and statutory auditors? »
Franck NICOLAS – The author
Chapters
Preparing the annual financial statements
Bodies responsible for reviewing the annual financial statements
Quiz