Six really unique extra-financial performance means that you can only find on this portal (they are patented):

(1) Access the simulator dedicated to the CEO to provide the Board of Directors with provisional accounts for decision-making on the remuneration policy as required by law.

.For banks, the requirement of HCM accounting for a COMPLIANT EXTRA-FINANCIAL PERFORMANCE STATEMENT impacts the prospective management of income statements and the ability to comply from 2022 with the new approach to comply from 2022 to the new operational risk loss mitigation approach (Standard Approach)

(2) Access the platform for training certifying the internal team, each at their own pace, in 90 days ending with the 1st HCAV reporting for cross-cutting interaction skills lacking.

(3) Three months of free use of the HCM accounting Technology Intranet, a FinTech platform linking the Finance, HR and OM functions with the operational units to manage the cross-functional financial performance of workstations.

. Fully automated on the vertical axis of the organization chart, HCM Accounting Technology complements the existing without changing or modifying anything and does not require any specific user skills.

(4) Your HCAV earnings, the management accounting accounts of which must be provided to shareholders and investors in the STATEMENT OF EXTRA-FINANCIAL PERFORMANCE: see the simulation of the HCAV reporting for the 1st quarter to be done above (1) and the studies of sector cases published in the reference book.

(5) Extra-financial performance outlook linked to the total paid workforce: the higher the total paid workforce of a company, the higher the amount of the HCAV in Economic Capital (EC) protecting the company from the risk of cash flow and the risk of bankruptcy.

. This is why the number of jobs created and maintained, improving current earnings and future human capital gains, is required to be reported as an indicator of extra-financial performance.

(6) This result is obtained through the variable salary. The company must provide proof, through separate accounts, that the payment of the variable salary is linked to a financial performance distinct from that of the fixed salary already taken into account in turnover. The variable salary impacts the management accounts declared in the income statement. This is the point at which human capital management accounting takes over from financial accounting. Hence the requirement that extra-financial information data must be CONNECTED TO FINANCIAL INFORMATION.

. The required leverage of HCAV is that the management accounts are the accounts that make it possible to establish the income statement. The income statement includes all expense accounts and accounts for products or services provided.

Click here to find out more: Non-GAAP reporting -Accessing the technical bases of Compliance of DEFP