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Les pertes relatives aux operations de restructuration

Language FrenchFrench
Book Paperback
Book Les pertes relatives aux operations de restructuration Thomas Gruet
Libristo code: 06948664
Publishers Omniscriptum, February 2018
Le 4 mai 2004, le Comité de la réglementation comptable (CRC) a adopté le rčglement n° 2004-01 porta... Full description
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Le 4 mai 2004, le Comité de la réglementation comptable (CRC) a adopté le rčglement n° 2004-01 portant réforme du traitement comptable des fusions et opérations assimilées. Ce rčglement, offrant de nouvelles définitions et méthodes de traitement comptables et fiscales, est novateur et découle de la transposition progressive des normes IAS/ IFRS en droit interne français. Il impacte les comptes statutaires et modifie le traitement comptable des pertes nées d'opérations de restructuration. Nous retiendrons dans notre approche les déficits, provisions et amortissements et leur transfert ŕ la société absorbante, la perte de rétroactivité et le mali de fusion.

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About the book

Full name Les pertes relatives aux operations de restructuration
Author Thomas Gruet
Language French
Binding Book - Paperback
Date of issue 2018
Number of pages 64
EAN 9786131547652
ISBN 6131547653
Libristo code 06948664
Publishers Omniscriptum
Weight 104
Dimensions 152 x 229 x 4

Categories

Biography, Literature & Literary studies > Literature: history & criticism > Literary studies: general
Law > Laws of specific jurisdictions & specific areas of law > Taxation & duties law
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