About the firm
Perpendis is a chartered accounting firm registered with the French Ordre des experts-comptables, founded by Mikael Libersac and specialising in group accounting and taxation. We support the finance teams of mid-sized and international groups, in French and in English.
01 · Background
Background
Mikael Libersac is a French chartered accountant (expert-comptable), registered with the Ordre des experts-comptables. He spent 15 years in an accounting and audit firm, specialising in group matters.
He has prepared and reviewed the consolidated accounts of industrial and service groups, under IFRS and French GAAP, with international scopes. He has supported several groups in implementing Pillar Two, through to filing their first GloBE Information Returns, and regularly works on French tax consolidation and deferred taxes.
A daily user of consolidation software (Talentia CPM, Anaplan Financial Consolidation, K-Shuttle, Cegid Consolidation), he has led implementation and configuration rebuild projects. He has also developed automation tools to secure closings: trial balance imports, intercompany reconciliations, consistency checks.
He founded Perpendis to offer this expertise directly to finance teams and accounting firms, with a deliberately lean organisation: a single point of contact, documented work and extensive use of automation.
02 · Key figures
Key figures
- 15 years of experience in practice
- 4 consolidation software packages used
03 · Mikael Libersac's track record
Selected assignments by Mikael Libersac
Assignments carried out before Perpendis was founded. Details are deliberately anonymised.
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First Pillar Two returns for several international groups
- Context
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Several groups had to file their first GloBE Information Return in France, with entities spread across Europe, Africa and other OECD countries.
- Engagement
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Scoping and classification of entities by jurisdiction, interaction between the domestic minimum tax, the income inclusion rule and the undertaxed profits rule, coordination with local advisers in several countries, preparation of XML files and analysis of the tax authority's feedback.
- Outcome
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Returns filed on the French tax portal after test filings, with documentation that can be reused in the following years.
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Consolidated accounts in the European electronic format (ESEF)
- Context
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A listed group had to publish its consolidated accounts in ESEF format, tagged in iXBRL, and the file failed validation checks.
- Engagement
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Diagnosis of validation errors, alignment of the taxonomy's calculation links, correction of the report package structure and mapping of the notes to the ESEF taxonomy.
- Outcome
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Annual financial report passing validation checks, with a documented procedure for future closings.
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Preparing a consolidation tool for IFRS 18
- Context
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IFRS 18 requires a new income statement presentation from 2027, with a restated comparative year. The existing reporting configuration could not support it.
- Engagement
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Design of a new income statement reporting hierarchy in Talentia CPM, review of the account mapping and import of the new configuration.
- Outcome
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Tool ready to produce the income statement under IFRS 18, including for the comparative year.
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Securing intercompany reconciliations
- Context
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Intercompany differences between subsidiaries were identified late in the closing and slowed down the preparation of the consolidated accounts.
- Engagement
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Analysis of differences by type, automated reconciliation of intercompany balances and flows, and a procedure for resolving differences with subsidiaries.
- Outcome
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Differences identified earlier in the closing and explained, with a procedure reused at each closing.
04 · Qualifications
Qualifications
- French chartered accountancy diploma (diplôme d'expertise comptable, DEC)
- Expert-comptable registered with the Ordre des experts-comptables, Auvergne-Rhône-Alpes regional council
- Software: Talentia CPM, Anaplan Financial Consolidation, K-Shuttle, Cegid Consolidation
- Working languages: French, English
05 · Our commitments
Our commitments
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A single point of contact
You work directly with the chartered accountant responsible for your file, from scoping to delivery. No successive hand-offs, no information lost between stages.
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A written scope before we start
Scope, deliverables, timetable and fees are set out in writing in the engagement letter. Any change in scope is discussed and agreed with you before work begins.
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Documented, transferable work
Every adjustment, calculation and control is documented. Your teams and statutory auditors can take over the file without depending on us.
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Early warnings
Any blocking issue, risk to the timetable or open technical question is flagged as soon as it is identified, together with a proposed solution.
06 · How we work
How we work
Each engagement starts with a conversation to understand your context, followed by an engagement letter setting out scope, deliverables, timetable and fees. During the engagement, we work in your tools, with a shared calendar and short checkpoints. We favour deliverables you can use straight away: documented working papers, technical notes citing their sources, files and automations handed over to your teams. We work on site or remotely, in French or in English, and remain available after the closing for auditor queries or preparing the following year.
Registration with the Ordre
Perpendis (Expertise LHE) and Mikael Libersac are registered with the Ordre des experts-comptables, Auvergne-Rhône-Alpes regional council.
Where we work
Grenoble · Lyon · working across France