Fixed Assets Accounting Course
This course teaches fixed assets accounting under French GAAP (PCG), covering capitalization, depreciation methods, impairment testing, disposals, and internal controls. Participants will practice journal entries and reconciliations to ensure compliant and auditable reporting, building practical expertise in managing tangible assets throughout their lifecycle.

4 to 360h flexible workload
certificate valid in your country
What will I learn?
Gain expertise in Fixed Assets Accounting under French GAAP (PCG) for tangible assets. Master acquisition, capitalization, initial measurement, depreciation techniques, impairment assessments, and disposal processes. Develop skills to create reliable fixed asset registers, conduct precise reconciliations, and implement effective internal controls for consistent, compliant, and audit-ready reporting.
Elevify advantages
Develop skills
- Apply French GAAP rules to capitalize fixed assets from real-world purchases.
- Compute depreciation schedules, net book value, and changes under PCG accurately.
- Identify impairment triggers, measure losses, and record precise journal entries.
- Handle asset disposals including sales, derecognition, gains, losses, and VAT effects.
- Establish fixed asset registers, reconciliations, and robust internal controls.
Suggested summary
Before starting, you can change the chapters and the workload. Choose which chapter to start with. Add or remove chapters. Increase or decrease the course workload.What our students say
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