Introduction
| Auteur | Stéphane Mercier |
| Pages | 7 |
Page 7
Garnier avait formulÈ la citation que ´La comptabilitÈ est l'algËbre du droitª.
L'Èlaboration des comptes annuels consolidÈs est un des domaines les plus complexes de la technique comptable. DËs lors qu'une sociÈtÈ mËre dÈtient des participations dans ses filiales, la sociÈtÈ mËre a l'obligation de fournir des comptes consolidÈs, Ètablis conformÈment aux normes IAS/IFRS, afin d'offrir une vision Èconomique et financiËre transparente et normalisÈe de cet ensemble de sociÈtÈs.
La consolidation est donc utile ‡ la...
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