Détermination de la valeur d'actifs obtenus à titre gratuit
Auteur | Sylvie Leyder |
Fonction | Licenciée en droit de l’Université Libre de Bruxelles |
Dans notre numéro de juin 2001, nous vous faisions l'écho d'un projet d'avis de la Commission des Normes Comptables (CNC) relatif à la détermination de la " valeur d'acquisition d'actifs obtenus à titre onéreux ou à titre gratuit ".
La CNC vient de publier son avis définitif (avis n° 126/17).
Bien que le projet d'avis ait suscité de vives critiques, il semble que la CNC ne les ait pas entendues puisque l'avis définitif reprend de manière pratiquement inchangée les principes contenus dans son projet d'avis.
L'on retiendra donc qu'aux termes de cet avis, en cas d'acquisition d'actif à titre gratuit, l'acquéreur devra raisonner en termes " d'accroissement de patrimoine " et devra évaluer le bien acquis à sa " juste valeur ". La " juste valeur " est définie par la CNC comme étant le montant pour lequel un élément d'actif peut être négocié entre parties indépendantes. Parallèlement, un résultat (soumis à l'Impôt des sociétés) équivalant à la juste valeur de l'actif acquis devra être reconnu pour la période au cours de laquelle l'acquisition a eu lieu.
Afin...
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