Operational support for financial management
We support the financial management on the topics of statutory consolidation, consolidated reporting, performance management and international accounting standards.
We can assist you from time to time by providing you with experienced consultants to carry out specific tasks, to make up for unavailability within your teams or to absorb additional activity.
Ad hoc reinforcement of Consolidation, Reporting and FP&A services for groups
First consolidation and recovery of historical data
Assistance in preparing consolidation packages and checking consolidation
statements (proof of tax, TFT, change in equity…)
Work on the allocation of the purchase price (PPP) and the formalisation of
the impairment tests
Assistance in the drafting and presentation of financial information (internal reports, booklets, reference document…)
Our advisors:
Acquisition Price Allocation (PPP)
The Purchase Price Allocation (Purchase Price Allocation) consists in the acquisition of a new subsidiary of valuing identifiable assets and liabilities at their fair value, in order to recognise them for those amounts on the consolidated balance sheet. As part of this exercise, the valuator may be required to evaluate brands, patents, software, customer relationships or real estate assets.
Test Pairing
Undertakings should compare the recoverable amount of their assets to their net book value at year-end and/or whenever an impairment loss index is identified. To do so, the valuator determines the value in use of the asset or Cash-Generating Unit (CU) by conducting impairment tests.
Tax Proof
Proof of tax, or reconciliation of the tax burden, is a table annexed to the consolidated accounts of the groups which rationalises the transition between the theoretical tax rate and the tax rate actually paid. Differences are linked, for example, to differences in rates between countries, non-deductible expenses or non-taxable income. The exercise is an element of control of the technical correctness of the consolidation.