Samuel HAYOT
Chartered Accountant
Pre-sale dividend, cash left in the price, or a holding-company contribution: the fate of excess cash is decided before the letter of intent, and the gap runs into tens of thousands of euros. A French chartered accountant's method.
Playing music in a café-bar triggers two separate royalties: SACEM (authors' rights) and SPRÉ (equitable remuneration for performers and producers), both collected through a single declaration. Here are the 2026 flat-rate tariffs, available discounts, accounting treatment and common mistakes.
IAS 36, CGUs, recoverable amount, DCF, WACC, goodwill: the 2026 methodology of an impairment test in IFRS consolidated accounts, for group CFOs, controllers and auditors in Paris.
VIES: check an intra-community VAT number, keep the proof and react if the number comes out invalid in 2026.
BTP card, provisional proof, employers concerned and sanctions: the essentials to know to be compliant in 2026.
Framing a digital transformation project from the finance side: budget, how to read a proposal, the commitments to require, and how the spend is accounted for.
Mandatory banking mobility under Article L312-1-7 CMF only covers consumers, the SAMB for business accounts is optional and manual, 8 steps, €80-400 budget, 2-3 month timeline: the full method by Cabinet Hayot Expertise in Paris.
In 2026, the maximum deductible interest rate on a French shareholder loan account (compte courant d'associé) falls progressively from 4.55% for year-ends at 31 December 2025 to 4.34% for a 29 June 2026 close. Two cumulative conditions apply: fully paid-up share capital and a contractual rate within the cap.
Accounting follow-up (suivi comptable) only delivers value if it is structured, regularly scheduled and linked to decisions. In 2026, France's e-invoicing reform and the PCG Chart of Accounts requirements raise the bar for SMEs.
Internal control in SMEs: what it is for, its five components, segregation of duties, how it differs from internal audit, and the statutory auditor's view.
How energy savings certificates (CEE) help fund the energy renovation of your tertiary premises in 2026, with the start of the sixth period.
Rates of 25 % and 10 %, expenses incurred in France, two-stage CNC approval and the public-aid ceiling: what delegated producers must frame to secure the tax credit.
Articles 151 septies, 151 septies A, 238 quindecies, 150-0 D ter and Dutreil pact: the six French tax exemptions on business sale gains in 2026, with thresholds and conditions.
IFRS adoption in 2026: benefits, constraints, IFRS 18 and roadmap for groups. Comparability, financing and audit requirements.
Document search, archiving, information flow, security and compliance: why electronic document management creates fast value.
Cash flow plan, collections, WCR, alerts and steering: how to manage SME cash in 2026.
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