Date d'établissement des comptes consolidés
| Auteur | Stéphane Mercier |
| Pages | 81 |
Page 81
Les comptes annuels consolidés sont en principe arrêtés à la même date que celle des comptes annuels de l'entreprise consolidante.
Toutefois, ces comptes peuvent être arrêtés à une autre date pour tenir compte de la date de clôture des entreprises comprises dans la consolidation.
Par ailleurs, les comptes des entreprises comprises dans la consolidation peuvent être considérés à une date arrêtée jusqu'à trois mois avant ou trois mois après la date d'établissement des comptes...
Pour continuer la lecture
SOLLICITEZ VOTRE ESSAI- Livres et Revues
- Introduction
- Consolidation et IAS/IFRS
- Pourquoi consolider ?
- Définition des sociétés astreintes à publier des comptes consolidés
- Contrôle
- Sociétés associées
- Les autres sociétés
- Exemptions
- Exclusions
- Choix du référentiel
- Date d'établissement des comptes consolidés
- Application des trois méthodes de consolidation
- Préparation des opérations de consolidation
- Réalisation des opérations de consolidation
- Exercice de synthèse : consolidations successives
- La consolidation en matière de consortium
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