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[null,"1.","Record Nr.",null,"UNINA9910466739903321"]
[null,null,"Autore",null,"Mercier Stéphane"]
[null,null,"Titolo",null,"La consolidation / / Stéphane Mercier"]
[null,null,"Pubbl/distr/stampa",null,"Liège : , : EdiPro, , [2014]"]
[{"$nulls":4},"©2014"]
[null,null,"ISBN",null,"2-511-01406-8"]
[null,null,"Edizione",null,"[3e édition.]"]
[null,null,"Descrizione fisica",null,"1 online resource (460 p.)"]
[null,null,"Collana",null,"Guide Pratique"]
[null,null,"Disciplina",null,"657"]
[null,null,"Soggetti",null,"Corporations - Accounting"]
[{"$nulls":4},"Financial statements"]
[{"$nulls":4},"Electronic books."]
[null,null,"Lingua di pubblicazione",null,"Francese"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,null,null,"Note generali","Description based upon print version of record."]
[null,null,"Nota di contenuto",null,"1.3. Achats successifs de titres d'une entreprise consolidée1.4. Cas des intérêts minoritaires négatifs; 1.5. Les retraitements préalables à la consolidation des comptes; A. Inclusion d'une société dans le périmètre de consolidation; B. Réductions de valeur sur titres intragroupe; C. Plus-value de réalisation sur titres intragroupe; D. Plus-value de réalisation (sur autres éléments) intragroupe; 2. Méthodes de consolidation / Techniques de consolidation; 2.1. Introduction; 2.2. Mise en concordance des comptes; A. Une inévitable mise en concordance"]
[{"$nulls":4},"B. Problèmes de différences dans les dates de clôture"]
[null,null,null,"Sommario/riassunto","Pour tout savoir sur la manière de consolider les comptes annuels de son entreprise.L'analyse des comptes annuels consolidés est désormais incontournable pour de nombreux professionnels. La consolidation offre une vision financière transparente d'un ensemble d'entreprises. En effet, lorsqu'une société détient le contrôle de plusieurs filiales, cette « société mère » a l'obligation d'établir et de publier des comptes annuels consolidés, éventuellement conformément aux normes IAS/IFRS, afin de notamment présenter la réalité économique de cet ensemble. Il apparaît que, à l'heure actuelle, beauco"]