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Pratique comptable et traitement fiscal: le cas des charges à répartir

Author

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  • Rossignol, Jean-Luc

    (Université de Bourgogne)

Abstract

La notion de charges à répartir est l'un des termes du langage comptable des plus ambigus, ce qui n'est pas sans conduire à une pratique hétérogène des entreprises. En outre, alors que le droit fiscal ne retient que partiellement cette nomenclature comptable née en 1982, certaines décisions récentes laissent présager une évolution en la matière. The notion of "charges à répartir" is one of the most ambiguous terms in french accountancy. As a consequence, enterprises resort to this one in an heterogeneous way. Besides, whereas tax law only partly accepts this nomenclature, some new decisions lead to expect a development on the subject.

Suggested Citation

  • Rossignol, Jean-Luc, 1998. "Pratique comptable et traitement fiscal: le cas des charges à répartir," Working Papers CREGO 0981001, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
    • Handle: RePEc:dij:wpfarg:0981001
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