{"id":6237,"date":"2019-02-18T15:33:01","date_gmt":"2019-02-18T14:33:01","guid":{"rendered":"https:\/\/actiononline.fr\/?p=6237\/"},"modified":"2019-06-07T17:23:14","modified_gmt":"2019-06-07T15:23:14","slug":"new-preparation-and-review-of-the-annual-financial-statements","status":"publish","type":"post","link":"https:\/\/actiononline.fr\/en\/blog\/our-latest-news\/new-preparation-and-review-of-the-annual-financial-statements\/","title":{"rendered":"<h2>NEW \u2013 Preparation and review of the annual financial statements<\/h2>"},"content":{"rendered":"<section class=\"section swatch-white  section-text-no-shadow section-inner-no-shadow section-normal section-opaque\"  data-label=\"\">\n    \n    <div class=\"background-overlay grid-overlay-0 \" style=\"background-color: rgba(0,0,0,0);\"><\/div>\n\n    <div class=\"container\">\n        <div class=\"row vertical-top\">\n            <div class=\"col-md-12     text-default small-screen-default\"  ><header class=\"text-center  element-short-top element-short-bottom not-condensed\" data-os-animation=\"none\" data-os-animation-delay=\"0s\" >\n    <h1 class=\"normal regular no-bordered-header bordered-normal\" >\n        <span style=\"color: #f9880b;\"><strong>NEW &#8211; Available in English <\/strong><\/span>    <\/h1>\n            <p class=\"lead\" >P23 - Preparation and review of the annual financial statements <\/p>\n    <\/header>\n<\/div>        <\/div>\n    <\/div>\n<\/section><section class=\"section swatch-white  section-text-no-shadow section-inner-no-shadow section-normal section-opaque\"  data-label=\"\">\n    \n    <div class=\"background-overlay grid-overlay-0 \" style=\"background-color: rgba(0,0,0,0);\"><\/div>\n\n    <div class=\"container\">\n        <div class=\"row vertical-top\">\n            <div class=\"col-md-4 col-xs-4 col-sm-4 col-lg-4  text-right small-screen-right\"  ><div class=\"figure  element-short-top element-short-bottom image-filter-none image-filter-onhover fade-in text-center figcaption-middle normalwidth\" data-os-animation=\"none\" data-os-animation-delay=\"0s\">\n            <span class=\"figure-image\">\n    \n    <img decoding=\"async\" src=\"https:\/\/actiononline.fr\/wp-content\/uploads\/2018\/11\/1-Module-e1542626110426.png\" alt=\"1 module\" title=\"Nombre de modules\" class=\"normalwidth\" \/>    \n            <\/span>\n    \n<\/div><\/div><div class=\"col-md-4 col-xs-4 col-sm-4 col-lg-4  text-center small-screen-center\"  ><div class=\"figure  element-short-top element-short-bottom image-filter-none image-filter-onhover fade-in text-center figcaption-middle normalwidth\" data-os-animation=\"none\" data-os-animation-delay=\"0s\">\n            <span class=\"figure-image\">\n    \n    <img decoding=\"async\" src=\"https:\/\/actiononline.fr\/wp-content\/uploads\/2019\/01\/Niveau-initiation-e1542626118945.png\" alt=\"Niveau initiation\" title=\"Niveau du module\" class=\"normalwidth\" \/>    \n            <\/span>\n    \n<\/div><\/div><div class=\"col-md-4 col-xs-4 col-sm-4 col-lg-4  text-left small-screen-left\"  ><div class=\"figure  element-short-top element-short-bottom image-filter-none image-filter-onhover fade-in text-center figcaption-middle normalwidth\" data-os-animation=\"none\" data-os-animation-delay=\"0s\">\n            <span class=\"figure-image\">\n    \n    <img decoding=\"async\" src=\"https:\/\/actiononline.fr\/wp-content\/uploads\/2018\/11\/30min-e1542626125493.png\" alt=\"30 min\" title=\"Dur\u00e9e du module\" class=\"normalwidth\" \/>    \n            <\/span>\n    \n<\/div><\/div>        <\/div>\n    <\/div>\n<\/section><section class=\"section swatch-white  section-text-no-shadow section-inner-no-shadow section-normal section-opaque\"  data-label=\"\">\n    \n    <div class=\"background-overlay grid-overlay-0 \" style=\"background-color: rgba(0,0,0,0);\"><\/div>\n\n    <div class=\"container\">\n        <div class=\"row vertical-top\">\n            <div class=\"col-md-12     text-left small-screen-left\"  style=\"background:#f1f1f1;\"><div class=\" element-short-top element-short-bottom\" data-os-animation=\"none\" data-os-animation-delay=\"0s\">\n    <h2 style=\"color: #00968d; text-align: center;\">\u00a0LEARNING OBJECTIVES<\/h2>\n<ul>\n<li>Know the model formats for presenting the annual financial statements<\/li>\n<li>Know how to present the annual financial statements, i.e. the balance sheet, income statement and notes to the accounts<\/li>\n<li>Understand the methodology used to prepare the annual financial statements<\/li>\n<li>Understand the roles and challenges of the two groups of accounting professionals responsible for reviewing the accounts: chartered accountants and auditors<\/li>\n<\/ul>\n<\/div><\/div>        <\/div>\n    <\/div>\n<\/section><section class=\"section swatch-white  section-text-no-shadow section-inner-no-shadow section-normal section-opaque\"  data-label=\"\">\n    \n    <div class=\"background-overlay grid-overlay-0 \" style=\"background-color: rgba(0,0,0,0);\"><\/div>\n\n    <div class=\"container\">\n        <div class=\"row vertical-top\">\n            <div class=\"col-md-6     text-center small-screen-center\"  style=\"background:#f1f1f1;\"><header class=\"text-center  element-short-top element-no-bottom not-condensed\" data-os-animation=\"none\" data-os-animation-delay=\"0s\" >\n    <h3 class=\"normal regular no-bordered-header bordered-normal\" >\n        <span style=\"color: #00968d;\"><strong>SEE THE TEASER<\/strong><\/span>    <\/h3>\n    <\/header>\n<div class=\"figure  element-short-top element-short-bottom image-filter-none image-filter-onhover fade-in text-center figcaption-middle normalwidth\" data-os-animation=\"none\" data-os-animation-delay=\"0s\">\n            <a href=\"https:\/\/youtu.be\/9kF4LfvxgIg\" class=\"figure-image  image-all\" data-links=\"\" target=\"_blank\">\n    \n    <img decoding=\"async\" src=\"https:\/\/actiononline.fr\/wp-content\/uploads\/2018\/11\/youtube150-e1542626950714.png\" alt=\"Teaser\" title=\"Voir le teaser\" class=\"normalwidth\" \/>    \n            <\/a>\n    \n<\/div><\/div><div class=\"col-md-6     text-center small-screen-center\"  style=\"background:#f1f1f1;\"><header class=\"text-center  element-short-top element-no-bottom not-condensed\" data-os-animation=\"none\" data-os-animation-delay=\"0s\" >\n    <h3 class=\"normal regular no-bordered-header bordered-normal\" >\n        <span style=\"color: #00968d;\"><strong>DOWNLOAD THE DESCRIPTION SHEET<\/strong><\/span>    <\/h3>\n    <\/header>\n<div class=\"figure  element-short-top element-short-bottom image-filter-none image-filter-onhover fade-in text-center figcaption-middle normalwidth\" data-os-animation=\"none\" data-os-animation-delay=\"0s\">\n            <a href=\"https:\/\/actiononline.fr\/wp-content\/uploads\/2019\/01\/P23EN_Preparation_and_review_of_the_annual_financial_statements.pdf\" class=\"figure-image  image-all\" data-links=\"\" target=\"_blank\">\n    \n    <img decoding=\"async\" src=\"https:\/\/actiononline.fr\/wp-content\/uploads\/2018\/11\/documents.png\" alt=\"Fiche descriptive t\u00e9l\u00e9chargeable\" title=\"Fiche descriptive\" class=\"normalwidth\" \/>    \n            <\/a>\n    \n<\/div><\/div>        <\/div>\n    <\/div>\n<\/section><section class=\"section swatch-white  section-text-no-shadow section-inner-no-shadow section-normal section-opaque\"  data-label=\"\">\n    \n    <div class=\"background-overlay grid-overlay-0 \" style=\"background-color: rgba(0,0,0,0);\"><\/div>\n\n    <div class=\"container\">\n        <div class=\"row vertical-top\">\n            <div class=\"col-md-6     text-right small-screen-right\"  ><div class=\" element-short-top element-short-bottom\" data-os-animation=\"none\" data-os-animation-delay=\"0s\">\n    <p><em>\u00ab\u00a0Preparing 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 \u2013 chartered accountants and statutory auditors? \u00bb<\/em><\/p>\n<p style=\"text-align: right;\"><strong>Franck NICOLAS &#8211;\u00a0<\/strong>The author<\/p>\n<\/div><\/div><div class=\"col-md-6     text-left small-screen-left\"  ><div class=\" element-short-top element-short-bottom\" data-os-animation=\"none\" data-os-animation-delay=\"0s\">\n    <h3 style=\"text-align: left;\"><span style=\"color: #67a7f3;\"><strong>Chapters\u00a0<\/strong><\/span><\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5143\" src=\"https:\/\/actiononline.fr\/wp-content\/uploads\/2018\/07\/check-3.png\" alt=\"check 3\" width=\"25\" height=\"26\" \/>Preparing the annual financial statements<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5143\" src=\"https:\/\/actiononline.fr\/wp-content\/uploads\/2018\/07\/check-3.png\" alt=\"check 3\" width=\"25\" height=\"26\" \/>Bodies responsible for reviewing the annual financial statements<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5143\" src=\"https:\/\/actiononline.fr\/wp-content\/uploads\/2018\/07\/check-3.png\" alt=\"check 3\" width=\"25\" height=\"26\" \/>\u00a0Quiz<\/p>\n<\/div><\/div>        <\/div>\n    <\/div>\n<\/section><section class=\"section swatch-white  section-text-no-shadow section-inner-no-shadow section-normal section-opaque\"  data-label=\"\">\n    \n    <div class=\"background-overlay grid-overlay-0 \" style=\"background-color: rgba(0,0,0,0);\"><\/div>\n\n    <div class=\"container\">\n        <div class=\"row vertical-top\">\n            <div class=\"col-md-12     text-right small-screen-default\"  >    <div class=\"element-short-top element-no-bottom\" data-os-animation=\"none\" data-os-animation-delay=\"0s\">\n                    <label>\n                Partagez cet article            <\/label>\n                <ul class=\"social-icons social-sm social-background social-circle \">\n                            <li>\n                    <a href=\"https:\/\/twitter.com\/share?url=https:\/\/actiononline.fr\/en\/blog\/our-latest-news\/new-preparation-and-review-of-the-annual-financial-statements\/\" target=\"_blank\"  style=\"background-color:#f9880b;\" data-iconcolor=\"#00aced\">\n                        <i class=\"fa fa-twitter\"><\/i>\n                    <\/a>\n                <\/li>\n                                        <li>\n                    <a href=\"https:\/\/plus.google.com\/share?url=https:\/\/actiononline.fr\/en\/blog\/our-latest-news\/new-preparation-and-review-of-the-annual-financial-statements\/&#038;images=https:\/\/actiononline.fr\/wp-content\/uploads\/2019\/01\/visuel-nouveaut\u00e9-p23-1-150x150.png\" target=\"_blank\"  style=\"background-color:#f9880b;\" data-iconcolor=\"#dd4b39\">\n                        <i class=\"fa fa-google-plus\"><\/i>\n                    <\/a>\n                <\/li>\n                                        <li>\n                    <a href=\"http:\/\/www.facebook.com\/sharer.php?u=https:\/\/actiononline.fr\/en\/blog\/our-latest-news\/new-preparation-and-review-of-the-annual-financial-statements\/\" target=\"_blank\"  style=\"background-color:#f9880b;\" data-iconcolor=\"#3b5998\">\n                        <i class=\"fa fa-facebook\"><\/i>\n                    <\/a>\n                <\/li>\n                                                    <li>\n                    <a href=\"http:\/\/www.linkedin.com\/shareArticle?mini=true&#038;url=https:\/\/actiononline.fr\/en\/blog\/our-latest-news\/new-preparation-and-review-of-the-annual-financial-statements\/&#038;title=%3Ch2%3ENEW%20%E2%80%93%20Preparation%20and%20review%20of%20the%20annual%20financial%20statements%3C%2Fh2%3E\" target=\"_blank\"  style=\"background-color:#f9880b;\" data-iconcolor=\"#007bb6\">\n                        <i class=\"fa fa-linkedin\"><\/i>\n                    <\/a>\n                <\/li>\n                    <\/ul>\n    <\/div><\/div>        <\/div>\n    <\/div>\n<\/section>\n","protected":false},"excerpt":{"rendered":"NEW - Available in English P23 - Preparation and review of the annual financial statements \u00a0LEARNING 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","protected":false},"author":3,"featured_media":6088,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[39],"tags":[],"class_list":["post-6237","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>NEW \u2013 Preparation and review of the annual financial statements - Action On Line<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/actiononline.fr\/en\/blog\/our-latest-news\/new-preparation-and-review-of-the-annual-financial-statements\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"NEW \u2013 Preparation and review of the annual financial statements - 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