167 articles in this category
Understanding ledger accounts — their classes, their logic, their journal entries — is a concrete skill that can be learned. A practical overview of available training paths, effective methods and common mistakes.
Portfolio of 30 to 80 client files, team of 2 to 5 staff, EUR 45-65k gross salary in Paris with a tight market: everything on the accounting mission manager role in 2026.
The 9 accounting principles, the French chart of accounts updated by ANC regulation 2025-04, the link with IFRS, the FEC tax audit file and e-invoicing 2026: the framework every Paris-based director must master.
Generative AI in daily workflows, mandatory B2B e-invoicing, ESG reporting pressure and a decisive shift toward strategic advisory: 2026 marks a turning point for accounting firms and their clients.
What does an accounting/finance-function consultant actually do in 2026? Missions, skills, and the key distinction from a French chartered accountant (expert-comptable) and an outsourced CFO (DAF externalisé).
L233-17 Commercial Code thresholds, choosing between ANC 2020-01 and IFRS, scope, intercompany eliminations, tax consolidation interaction, CSRD: the 2026 consolidation playbook from Cabinet Hayot Expertise in Paris for growing groups.
16 missions, 4 governed by NEP standards plus 12 specialised: scope, deliverables, standards, 2026 Paris fees. The catalogue of services a chartered accountant can deliver.
E-commerce accounting is not just about booking Stripe transfers. It involves choosing a tax regime, managing OSS VAT for EU sales, running a three-way order × PSP × bank reconciliation, and closing the books every month. This guide covers the fundamentals and the J+10 method we apply in client engagements.
Find out everything about the transfer of charges in accounting with our detailed guide. Hayot Expertise, your accounting firm in Paris, helps you understand the nuances of accounting...
Management accounting is optional — but it transforms compliant financial statements into a real decision-making tool. Analytical axes, methods (full costing, variable costing, ABC), a break-even example, a concrete analytical plan and five common mistakes seen in practice: everything an SME owner needs to know before getting started.
Professional civil liability (RCP) is mandatory for every chartered accountant registered with the Ordre in France. In 2026, cyber insurance and legal protection have become indispensable complements. Legal framework, coverage limits, exclusions and annual review checklist.
12-month default duration (Article L123-12 of the French Commercial Code), choice of closing date, 9 closing steps, filing calendar and late-filing sanctions (€1,500 under Article R247-3): the 2026 framework explained by Cabinet Hayot Expertise in Paris.
What documents should be filed, within what deadlines and how does the confidentiality of annual accounts work in 2026?
The 3-6-9 lease, lease right vs key money, accounting treatment, ILC rent indexation and the clauses that make or break a restaurant lease: a complete practical guide for France in 2026.
Definition, PCG accounts, accounting entries, risk and financial analysis: a complete guide to French marketable securities in 2026.
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