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Les comptes consolid s

S O M M A I R E . 1- Objectifs2- Sources3- D?finition du P?rim?tre et Choix des M?thodes4- R?gles de Consolidation 5-Contenu des ?tats Consolid?s6- Filiales ?trang?res 7- Mise en ?uvre 8- La fiscalit? Diff?r?e . Utilit? des comptes consolid?s. Donne une meilleure vision de la r?alit? ?conom

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Les comptes consolid s

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    1. 1 Les comptes consolids Aspects techniques et pratiques Gilbert CAULET Expert Comptable Commissaire aux Comptes Matre de Confrence Associ I S E C Universit Paul Czanne AIX EN PROVENCE

    2. S O M M A I R E 1- Objectifs 2- Sources 3- Dfinition du Primtre et Choix des Mthodes 4- Rgles de Consolidation 5-Contenu des tats Consolids 6- Filiales trangres 7- Mise en uvre 8- La fiscalit Diffre

    3. Utilit des comptes consolids Donne une meilleure vision de la ralit conomique sous langle du patrimoine, de la situation financire et des rsultats

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