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 consolidés.
Ce point de vue est confirmé par l'avis nº C100 de la CNC (Bulletin nº26, mars 1991).
Ces éléments seront davantage développés dans la partie consacrée aux «Cas spéciaux».
La norme IAS 27 énonce :
Quand les états financiers utilisés en consolidation sont établis à des dates de clôture différentes, des ajustements doivent être effectués pour prendre en compte les effets des transactions et autres événements significatifs qui se sont produits entre ces dates et la date des états financiers de la mère. En aucun cas la différence entre les dates de clôture ne doit être supérieure à trois mois.
Les états...
Pour continuer la lecture
SOLLICITEZ VOTRE ESSAI- La consolidation
- La consolidation des comptes
- 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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