Sociétés associées
Auteur | Stéphane Mercier |
Pages | 60-61 |
Page 60
Cette notion est visée à l'art. 12 C. Soc. :
«Il faut entendre par "société associée", toute société, autre qu'une filiale ou une filiale commune, dans laquelle une autre société détient une participation et sur l'orientation de laquelle elle exerce une influence notable.
Cette influence notable est présumée sauf preuve contraire, si les droits de vote attachés à cette participation représentent un cinquième ou plus des droits de vote des actionnaires ou associés de cette société. Les dispositions de l'article 7 sont applicables».
Les entreprises associées sont les sociétés dans lesquelles la société mère ne détient pas le contrôle mais dans lesquelles les sociétés du groupe exercent une influence notable permanente, tant au niveau de la gestion que de la politique financière.
Cette influence peut s'exercer de diverses...
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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