For this mission, we suggest to set up a structured process as follows :

• Prior review of each standard and assessment of its application to the Group’s accounts
• A Note to review each standard in order to constitute the permanent file (which will be reviewed by the Statutory Auditors, if necessary)
• Position / arbitration with the Group's Finance Department in case of interpretation
• Inventory of available budgetary and forecast documents
• Definition with the CGU Finance Department and implementation (or review) of the DCF method,
• Realization of the “impairment tests” file
• Collection of accounting information from entities
• Consolidation under IFRS
• Transition tables between consolidation published and IFRS (balance sheet, income statement, TFT)
• Writing an adapted annex to the group