3 days


Certificate of attendance




€ 1950

Campus Marseille

Session April 2018

5, 6, 7 avril

Format :


  • Understand the stakes of the convergence process between IFRS and US GAAP.
  • Analyze the structure and content of published financial statements.
  • Comment critically on the information included in published financial statements.
  • Master the objectives of management accounting.
  • Choose a method for the calculation of costs according to the business' activity and context.
  • Interpret the evolution of a contribution margin.
  • Know the budgeting process


Experienced Managers and Executives.


  • Bac + 3 minimum
  • At least 5 years of managerial experience
  • Toeic test > 750 pts


Financial accounting 

  • The module provides participants a balanced and comprehensive framework to enable them to acquire basic knowledge and skills to appraise current practice critically. To this end, it gives the 'keys' to explain the nature of items within published financial statements.
  • Mapping of the different accounting rules throughout the world.
  • Comparison between two accounting benchmarks.
  • Discussion on the in-progress convergence process.
  • Presentation of financial statements.
  • Notion of Comprehensive Income and the conception of financial performance it conveys.
  • Cash flow statement as a dynamic management tool.
  • Analysis of a listed company's cash flow statement disclosure.

Management accounting

  • The module aims to explain the notion of cost and its relativity. It grants a large part to illustrations and examples.
  • Presentation of the different natures of expenses.
  • Presentation of the different methods commonly used in a company for the calculation of costs.
  • Link between cost calculation and management of efficiency and margins.
  • Analysis of the segment reporting disclosure of a listed company.
  • Break-even point as a prospective management tool
  • Budgeting process 

Methode and pedagogy

Online modules, Pre-readings, Case studies, Group and individual assignments.

Evaluation and penalization

Attestation de formation kedge.

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