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IFRS and French GAAP: the main differences
Foreign exchange, fair value, investment property: what changes from one framework to the other
A group reporting under IFRS while its subsidiaries keep their books under French GAAP must restate certain transactions at every closing. Our consolidation and standards teams identify these differences, quantify them and document them for your consolidated accounts.
01
Unrealised FX differences: P&L or balance sheet
02
Financial instruments: historical cost or fair value
03
Investment property: fair value option (IAS 40)
04
Leases recognised on the balance sheet (IFRS 16)
HOW WE SUPPORT YOU
Analysis of differences, PCG → IFRS reconciliation and consolidation adjustments
“Same figures, two frameworks: we bridge the gap.”
Our offices in Cybercity, Ebene
NEWS › EXPERTISE · OCTOBER 2026
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