Completing the full regime filing package
A threshold that moves a business without warning, a balance sheet split across two schedules whose balance is never forced, a profit and loss account cut in two of which only the first half gets read, and an accounting result that is not the base of the tax. Three modules on a trader crossing 945 000 €. Explanations and sources are free to read.
Advanced3 modules26 minModule 1 free to read
2026 rules — verified on September 12, 2026
Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.
By the end of this course, you can…
These outcomes are the modules' own: the promise cannot say anything the course does not teach.
- Place the full regime against the other two
- Know the thresholds that trigger the move
- Identify the schedules the complete package requires
- Anticipate what a change of regime means in practice
- Place the main blocks of assets and liabilities
- Tell gross value, depreciation and net value apart
- Read equity as an indicator of soundness
- Spot the inconsistencies a balance sheet reveals at once
- Read a profit and loss account presented as a list across two schedules
- Tell the three levels of result apart and what each says
- Spot the items explaining a gap between operating profit and net result
- Link the account to the balance sheet and to the taxable result
The programme, module by module
Each module has its own page. Durations are derived from the actual text, never announced by hand.
- Module 18 minFree — no accountWhen the full regime appliesWhat you will be able to do
- Place the full regime against the other two
- Know the thresholds that trigger the move
- Identify the schedules the complete package requires
- Anticipate what a change of regime means in practice
- Module 29 minIncluded in the full courseThe balance sheet, across two schedulesWhat you will be able to do
- Place the main blocks of assets and liabilities
- Tell gross value, depreciation and net value apart
- Read equity as an indicator of soundness
- Spot the inconsistencies a balance sheet reveals at once
- Module 39 minIncluded in the full courseThe profit and loss account, across two schedulesWhat you will be able to do
- Read a profit and loss account presented as a list across two schedules
- Tell the three levels of result apart and what each says
- Spot the items explaining a gap between operating profit and net result
- Link the account to the balance sheet and to the taxable result
What you take away
A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.
Participant handout (PDF)
PDF
- Learning objectives (3)
- Key figures (1)
- Mistakes to avoid (3)
- Official sources (3)
Exercise workbook (Word)
Word
- Learning objectives (3)
- Key figures (1)
- Mistakes to avoid (3)
- Official sources (3)
Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.
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Where this course leads
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Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.