Investment accounting: French GAAP & IFRS 9
Accounting schemes, period-end investment controls (amortisation, accrued interest, prices), French GAAP provisions (PRE, PDD, capitalisation reserve) and IFRS 9 expected credit losses (ECL), securities classification, and checks on realised and unrealised gains and losses.
What I can deliver
- Investment accounting. French GAAP, IFRS and local GAAP. Entries by instrument and event: accruals, effective interest amortisation, fair value and impairment.
- IFRS 9. Asset classification, ECL model, risk matrices, movement analysis and transition rules.
- Accounting schemes. Translate business rules into accounting schemes, mappings and controls by portfolio and accounting framework.
- Reconciliations. Accounting-to-management, custodian-to-accounting and subledger-to-GL reconciliations. Exception analysis and suspense account clearing.
- Business projects. Business requirements, proofs of concept and test packs. Coordinate IFRS 9 processing with the Asset Servicer.
Related assignments.
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Automating investment accounting and reporting
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Connecting IFRS 9, ECL modelling and accounting production
Finance workstreams covering expected credit losses, accounting rules, data, testing and coordination with the Asset Servicer.
Owning business delivery in an investment operations programme
Requirements, accounting rules, configuration, testing and migration in an environment with approximately €350bn in assets.
Deploying an investment management system internationally
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Preparing Finance processes for IFRS 9 and IFRS 17
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Designing an investment data warehouse
From business requirements to data model and reporting: functional design applied to investment operations.