Rapport de gestion
Auteur | Michel de Wolf Wolf/Patrick de Wolf Wolf/Pierre Nicaise Nicaise/Laurent Stas de Richelle Richelle |
Occupation de l'auteur | Réviseur d'entreprises/Avocat/Notaire/Avocat |
Pages | 164-166 |
Page 164
Dans les grandes sociétés, les comptes annuels doivent obligatoirement être complétés par un rapport de gestion (art. 94 à 96). Les obligations en matière de rapport de gestion sont elles aussi pénalement sanctionnées (art. 128).
Le rapport de gestion contiendra au minimum les rubriques suivantes (art. 96):
- un commentaire sur les comptes annuels;
- les événements importants après clôture. A cet égard, on observera que certains événements seront déjà traduits dans les comptes annuels
Exemple
La faillite d'un client, quoiqu'elle n'ait été déclarée qu'après la date de clôture: on peut supposer que la cause de la charge est née dans l'exercice. Par contre, la cession d'un actif, après la date de clôture, ne sera pas traduite dans les comptes annuels.
- les circonstances susceptibles d'avoir une influence notable sur le développement de la société. Cette mention peut être omise si elle est de nature à porter gravement préjudice à la société, mais cette exception est à interpréter, comme toute exception, restrictivement;
- les activités de recherche-développement;
- l'existence des succursales de la société;
- la justification de l'application des règles comptables de continuité si le bilan fait apparaître une perte reportée (donc même s'il existe par ailleurs...
Pour continuer la lecture
SOLLICITEZ VOTRE ESSAI- Livres et Revues
- Comptes annuels
- Rapport de gestion
- Comptes consolidés
- Le commissaire
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Les abonnés peuvent voir les versions révisées de la législation avec des modifications
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