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Consolidation des comptes et fusions

Author

Listed:
  • Eric Tort

    (Laboratoire de Recherche Magellan - UJML - Université Jean Moulin - Lyon 3 - Université de Lyon - Institut d'Administration des Entreprises (IAE) - Lyon)

Abstract

Une présentation claire des éléments fondamentaux de la consolidation des comptes et des opérations de fusions. 35 fiches pour connaître et comprendre la consolidation des comptes et la fusion de sociétés. Les thématiques sont les suivantes Référentiel de consolidation Obligations, exemptions de consolidation Périmètre de consolidation Méthodes et processus de consolidation Retraitements de consolidation Spécificités du référentiel français Variations de périmètre États financiers consolidés Comptes combinés Typologie et processus des fusions Fusions entre entités liées Fusions entre entités indépendantes Valeurs d'apport et d'échange Boni, mali et prime de fusion Aspects comptables, juridiques et fiscaux Scissions, apports partiels d'actif et TUP Points forts À jour du nouveau règlement de l'ANC n° 2020-01 relatif aux comptes consolidés Une vue d'ensemble sur la consolidation des comptes et les fusions de sociétés 48 pages

Suggested Citation

  • Eric Tort, 2022. "Consolidation des comptes et fusions," Post-Print hal-03852080, HAL.
    • Handle: RePEc:hal:journl:hal-03852080
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    Keywords

    Consolidation des comptes;

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