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.
PATRICIA C.
27/11/25
4 / 5
very good for the exercises, but not much development on the subjects covered. for my part, too much time was spent on the straight-line, declining-balance and special depreciation tables (done in companies using software). i would have liked to know the specific features of certain fixed asset accounts (patents, goodwill, development costs, livestock, merger losses on tangible assets, etc.). good for understanding the entries for disposals and scrapping.
ABDELHEQ B.
27/11/25
4 / 5
Top, Thank you
ZINA F.
27/11/25
2 / 5
Not enough explanation for my taste, not being an accountant by training, the teacher thought that if I didn't understand everything it wasn't too serious. However, I asked my company for this training in order to lift the veil on the subject of fixed assets. In view of the excessively long breaks, the time needed for me to understand could easily have been taken, but that wasn't the choice of the teacher, who told us he wanted to save his voice.
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.
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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.