<p align="center" class="MsoNormal" style="text-align: center;"><span style="color: red; font-size: 26px !important;">Cours de Gestion et Finance : </span><b style="color: red; font-size: 24pt; line-height: 1.3;"><span style="font-size: 26px;">L’échange
d’informations financières</span></b></p><p align="center" class="MsoNormal" style="text-align: center; line-height: 13.65pt; background: none 0% 0% repeat scroll white;" /><h3 align="center" style="margin: 9.75pt 0cm 6pt 14.2pt; text-align: center; background: white;"><span style="font-size: 12pt; font-weight: normal;">Cours de Gestion et
Finance (STMG, BTS, DUT tertiaire, Licence de gestion, Ecoles supérieures de
Commerce et de Management, Master, chef d’Entreprise, Entrepreneur, gestion des
administrations, gestion des associations, Formation professionnelle...) avec<span class="apple-converted-space"> </span> <a href="https://www.superprofesseur.fr/"><span style="color: windowtext;">Super
Profeseur</span></a> et l’application mobile de Super Professeur :<u><a href="http://www.mobile.superprofesseur.com/"><span style="color: windowtext;">mobile.superprofesseur.com</span><span class="apple-converted-space"><span style="color: windowtext; text-decoration: none;"> </span></span></a></u>©
Ronald Tintin, <a href="http://www.ronningagainstcancer.xyz/"><span style="color: windowtext;">Ronning Against Cancer</span></a><p /></span></h3><h3 align="center" style="margin: 9.75pt 0cm 6pt 14.2pt; text-align: center; background: none 0% 0% repeat scroll white;" /><h3 align="center" style="margin: 9.75pt 0cm 6pt 14.2pt; text-align: center; background: none 0% 0% repeat scroll white;"><font color="#000000"><span style="font-size: 12px !important;"><span style="font-size: 12px !important;">
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</span></span><br class="wfxspacer" /><br /></p><p><br /></p><p><img src="/xml/wfxdirect/res;jsessionid=BB8ADD5AE26B185CD4DFE612E8EC3DEE.TCpfix102a?name=Gestion+et+Finance+-+STMG+cours+de++gestion+et-finance+-+by+www.SuperProfesseur.fr+and+Ronald+Tintin.jpg&type=image" wfxtype="resource" wfxsrc="Gestion et Finance - STMG cours de gestion et-finance - by www.SuperProfesseur.fr and Ronald Tintin.jpg" border="0" /></p><p><br /></p><p align="left" style="text-align: left;" class="Preambuletitre"><span style="font-size: 12pt; font-family: 'Times New Roman';">Plan du cours</span></p>
<p align="left" style="margin-left: 36pt; text-align: left; text-indent: -18pt;" class="Textecours"><span style="font-size: 12pt; font-family: Symbol;"><span><img height="13" width="18" alt="*" src="file:///C:\Users\user\AppData\Local\Temp\msohtml1\01\clip_image001.jpg" /><span style="font-style: normal; font-variant: normal; font-weight: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';"> </span></span></span><span style="font-size: 12pt;">L’image fidèle</span></p>
<p align="left" style="margin-left: 36pt; text-align: left; text-indent: -18pt;" class="Textecours"><span style="font-size: 12pt; font-family: Symbol;"><span><img height="13" width="18" alt="*" src="file:///C:\Users\user\AppData\Local\Temp\msohtml1\01\clip_image001.jpg" /><span style="font-style: normal; font-variant: normal; font-weight: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';"> </span></span></span><span style="font-size: 12pt;">II. Le cadre comptable</span></p>
<p align="left" style="margin-left: 36pt; text-align: left; text-indent: -18pt;" class="Textecours"><span style="font-size: 12pt; font-family: Symbol;"><span><img height="13" width="18" alt="*" src="file:///C:\Users\user\AppData\Local\Temp\msohtml1\01\clip_image001.jpg" /><span style="font-style: normal; font-variant: normal; font-weight: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';"> </span></span></span><span style="font-size: 12pt;">III. La nécessaire évolution du cadre comptable et ses
enjeux</span></p><h2><span style="font-size: 16pt; font-family: 'Times New Roman';">I. L’image
fidèle</span></h2>
<p align="left" style="margin: 0cm 0cm 0.0001pt 36pt; text-align: left; text-indent: -18pt;" class="Textecours"><span style="font-size: 12pt; font-family: Symbol;"><span><img height="13" width="18" alt="*" src="file:///C:\Users\user\AppData\Local\Temp\msohtml1\01\clip_image001.jpg" /><span style="font-style: normal; font-variant: normal; font-weight: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';"> </span></span></span></p><p align="left" style="margin: 0cm 0cm 0.0001pt 36pt; text-align: left; text-indent: -18pt;" class="Textecours"><span style="font-size: 12pt; font-family: Symbol;"><span><span style="font-style: normal; font-variant: normal; font-weight: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';"><br /></span></span></span></p>
<p style="margin: 0cm 0cm 4pt 36pt; text-indent: -18pt;" class="MsoNormal"><span style="font-size: 12pt; line-height: 115%; font-family: Symbol;"><span><img height="13" width="18" alt="*" src="file:///C:\Users\user\AppData\Local\Temp\msohtml1\01\clip_image001.jpg" /><span style="font-style: normal; font-variant: normal; font-weight: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';"> </span></span></span></p>
<h2><span style="font-family: 'Times New Roman';">II. Le cadre comptable </span></h2>
<h3 style="margin-left: 0cm;"><span style="font-size: 14pt;">A. Qu’est-ce que le
cadre comptable ?</span></h3>
<p align="left" style="text-align: left;" class="Textecours"><b><u><span style="font-size: 12pt; color: red;">Le cadre comptable</span></u></b><b><span style="font-size: 12pt; color: red;">
est constitué de l’ensemble des normes, règles et principes, précisés dans le Plan
Comptable Général (PCG) et dans le Code de commerce</span></b><span style="font-size: 12pt;">. </span></p>
<p align="left" style="text-align: left;" class="Textecours"><span style="font-size: 12pt;">Toutes les entreprises françaises ont l’obligation de présenter leurs
comptes en respectant ce cadre comptable. C’est pourquoi on dit qu’elles
utilisent <b><u><span style="color: red;">un
langage commun</span></u></b><span style="color: red;">.</span> </span></p>
<p align="left" style="text-align: left;" class="Textecours"><span style="font-size: 12pt;">En France, l’organisme qui élabore les normes du PCG est l’Autorité des
normes comptables (ANC).</span></p>
<h3 style="margin-left: 0cm;"><span style="font-size: 14pt; letter-spacing: -0.1pt;">B.
Exemple d’une norme du PCG : le résumé du plan de comptes (article 431-1)</span></h3>
<p class="Textecours">Le PCG impose aux entreprises d’utiliser un plan de comptes
pour la tenue de leur comptabilité. Le résumé de ce plan de comptes est commun
à toutes les entreprises : il est organisé en 7 classes, chaque
classe comportant des numéros de compte à 2 chiffres (ce sont les divisions de
la classe). </p>
<p /><p /><p /><p /><p class="MsoNormal" /><p /><p class="MsoNormal" /><p /><p /><p /><p /><p /><p class="Textecours" /><p /><p class="Textecours"><b><u><span style="color: red;">Le PCG</span></u><u><span style="color: red;"> impose aux
entreprises d’utiliser un plan de comptes pour la tenue de leur comptabilité</span></u></b>.
Le résumé de ce plan de comptes est commun à toutes les entreprises : il
est organisé en 7 classes, chaque classe comportant des numéros de compte
à 2 chiffres (ce sont les divisions de la classe). </p><p /><p /><p class="Textecours">Extrait de l’article 431-1 du PCG (Plan Comptable Général) :<span style="line-height: 1.3;"> Résumé du plan de comptes</span></p><p class="Textecours"><b><span style="font-size: 16pt;">Titre IV du PCG</span></b></p><p /><p /><p class="Textecours"><span style="font-size: 12pt;">Le plan de comptes est
détaillé dans le titre IV du PCG. </span></p><p /><p /><p class="Textecours"><b><u><span style="font-size: 12pt; color: red;">Article 410-5 du PCG</span></u></b><span style="font-size: 12pt;"> : « L’entité établit un <b><span style="color: red;">plan de comptes</span></b> <span style="color: red;">conforme au plan de comptes figurant à l’article 432-1</span>.
<b><span style="color: red;">Le compte</span></b>
est la plus petite unité retenue pour le classement et l’enregistrement des
mouvements comptables. Les opérations sont enregistrées dans les comptes dont
l’intitulé correspond à leur nature. La compensation des comptes est interdite.
… » </span></p><p /><p /><p class="Textecours"><b><u><span style="font-size: 12pt; color: red;">Article 431-1 du PCG</span></u></b><span style="font-size: 12pt;"> : « <span style="color: red;">Le résumé du plan de
comptes</span> qui présente pour chaque classe la liste des <span style="color: red;">comptes à deux chiffres</span> constitue le cadre comptable. »</span></p><p /><p /><p class="Textecours"><b><u><span style="font-size: 12pt; color: red;">Article 432-1 du PCG</span></u></b><span style="font-size: 12pt;"> : « Le plan de comptes est commun au système de base,
au système abrégé et au système développé.</span></p><p /><p /><p class="Textecours"><span style="font-size: 12pt;">Les comptes utilisés dans
chaque système sont distingués de la façon suivante :</span></p><p class="Textecours" style="margin-left: 36pt; text-indent: -18pt;"><span style="font-size: 12pt;">-<span style="font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';">
</span></span><b><u><span style="font-size: 12pt; color: red;">Système de base</span></u></b><span style="font-size: 12pt;"> : comptes imprimés en caractères normaux, </span></p><p /><p /><p class="Textecours" style="margin-left: 36pt; text-indent: -18pt;"><span style="font-size: 12pt;">-<span style="font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';">
</span></span><b><u><span style="font-size: 12pt; color: red;">Système abrégé</span></u></b><span style="font-size: 12pt;"> : comptes imprimés en caractères gras, </span></p><p /><p /><p class="Textecours" style="margin-left: 36pt; text-indent: -18pt;"><span style="font-size: 12pt;">-<span style="font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';">
</span></span><b><u><span style="font-size: 12pt; color: red;">Système développé</span></u></b><span style="font-size: 12pt;"> : comptes du système de base et comptes imprimés en
caractères italiques.»</span></p><p /><p /><p class="Textecours" /><p /><p class="Textecours"><span style="font-size: 16px;">Le plan de comptes présente certaines caractéristiques dans
sa conception et dans la codification de comptes.</span></p><p class="Textecours"><b><span style="font-size: 12pt;">Extrait de l’article 431-1 du PCG : Le résumé de
plan de comptes</span></b><span style="line-height: 1.3;"> </span></p><p class="Textecours">
</p><table width="586" cellspacing="4" cellpadding="0" border="0" class="MsoNormalTable" style="width: 439.65pt; margin-left: -3pt; background: none 0% 0% repeat scroll white;">
<tbody><tr style="height: 43.4pt;">
<td colspan="5" style="padding: 0cm; height: 43.4pt;">
<div align="center">
<table width="394" cellspacing="0" cellpadding="0" border="0" class="MsoNormalTable" style="width: 295.6pt;">
<tbody><tr style="height: 15.8pt;">
<td style="padding: 0cm; height: 15.8pt;">
<p align="center" class="MsoNormal" style="text-align: center;"><b><a href="http://www.plancomptable.com/titre-IV/titre-IV_chapitre-III_section-4.htm#434-1"><span style="font-size: 13.5pt; color: rgb(13, 8, 161);">COMPTES DE BILAN</span></a></b></p><p><b /></p><p />
</td>
</tr>
</tbody></table>
</div>
<p align="center" class="MsoNormal" style="margin-bottom: 11.25pt; text-align: center;"><b /></p><p /><p />
</td>
<td colspan="2" style="padding: 0cm; height: 43.4pt;">
<div align="center">
<table width="118" cellspacing="0" cellpadding="0" border="0" class="MsoNormalTable" style="width: 88.85pt;">
<tbody><tr style="height: 43.4pt;">
<td style="padding: 0cm; height: 43.4pt;">
<p align="center" class="MsoNormal" style="text-align: center;"><b><a href="http://www.plancomptable.com/titre-IV/titre-IV_chapitre-III_section-4.htm#434-2"><span style="color: rgb(227, 25, 25);">COMPTES DE GESTION</span><span style="color: rgb(227, 25, 25); text-decoration: none;"><br />
</span><span style="color: rgb(227, 25, 25);">(COMPTES DE RÉSULTAT)</span></a></b></p><p><b /></p><p />
</td>
</tr>
</tbody></table>
</div>
<p align="center" class="MsoNormal" style="margin-bottom: 11.25pt; text-align: center;"><b /></p><p /><p />
</td>
<td style="padding: 0cm; height: 43.4pt;">
<div align="center">
<table width="58" cellspacing="0" cellpadding="0" border="0" class="MsoNormalTable" style="width: 43.75pt;">
<tbody><tr style="height: 21.3pt;">
<td style="padding: 0cm; height: 21.3pt;">
<p align="center" class="MsoNormal" style="text-align: center;"><b><a href="http://www.plancomptable.com/titre-IV/titre-IV_chapitre-III_section-4.htm#434-3"><span style="color: rgb(36, 112, 19);">COMPTES</span><span style="color: rgb(36, 112, 19); text-decoration: none;"><br />
</span><span style="color: rgb(36, 112, 19);">SPÉCIAUX</span></a></b></p><p><b /></p><p />
</td>
</tr>
</tbody></table>
</div>
<p align="center" class="MsoNormal" style="margin-bottom: 11.25pt; text-align: center;"><b /></p><p /><p />
</td>
</tr>
<tr style="height: 90.75pt;">
<td valign="top" style="padding: 0cm; height: 90.75pt; background: none 0% 0% repeat scroll rgb(13, 8, 161);">
<p align="center" class="MsoNormal" style="text-align: center;"><b /></p><p /><p />
<p align="center" style="margin: 0cm 0cm 0.0001pt; text-align: center;"><b><span style="font-size: 9pt; color: white;"><a href="http://www.plancomptable.com/titre-IV/titre-IV_chapitre-III_section-4.htm#classe-1"><span style="color: white; text-decoration: none;">CLASSE 1</span></a></span></b></p><p /><p />
<p align="center" style="margin: 0cm 0cm 0.0001pt; text-align: center;"><strong><span style="font-size: 9pt; color: white;"><a href="http://www.plancomptable.com/titre-IV/titre-IV_chapitre-III_section-4.htm#classe-1"><span style="color: white; text-decoration: none;">Comptes de
capitaux (capitaux propres, autresfonds propres, emprunts et dettes
assimilées)</span></a></span></strong></p><p /><p />
<p align="center" class="MsoNormal" style="text-align: center;"><b /></p><p /><p />
</td>
<td valign="top" style="padding: 0cm; height: 90.75pt; background: none 0% 0% repeat scroll rgb(13, 8, 161);">
<p align="center" class="MsoNormal" style="text-align: center;"><b /></p><p /><p />
<p align="center" style="margin: 0cm 0cm 0.0001pt; text-align: center;"><b><span style="font-size: 9pt; color: white;"><a href="http://www.plancomptable.com/titre-IV/titre-IV_chapitre-III_section-4.htm#classe-2"><span style="color: white; text-decoration: none;">CLASSE 2</span></a></span></b></p><p /><p />
<p align="center" style="margin: 0cm 0cm 0.0001pt; text-align: center;"><strong><span style="font-size: 9pt; color: white;"><a href="http://www.plancomptable.com/titre-IV/titre-IV_chapitre-III_section-4.htm#classe-2"><span style="color: white; text-decoration: none;">Comptes
d’immobilisa-</span><span style="color: white; text-decoration: none;"><br />
tions</span></a></span></strong></p><p /><p />
<p align="center" class="MsoNormal" style="text-align: center;"><b /></p><p /><p />
</td>
<td valign="top" style="padding: 0cm; height: 90.75pt; background: none 0% 0% repeat scroll rgb(13, 8, 161);">
<p align="center" class="MsoNormal" style="text-align: center;"><b /></p><p /><p />
<p align="center" style="margin: 0cm 0cm 0.0001pt; text-align: center;"><b><span style="font-size: 9pt; color: white;"><a href="http://www.plancomptable.com/titre-IV/titre-IV_chapitre-III_section-4.htm#classe-3"><span style="color: white; text-decoration: none;">CLASSE 3</span></a></span></b></p><p /><p />
<p align="center" style="margin: 0cm 0cm 0.0001pt; text-align: center;"><strong><span style="font-size: 9pt; color: white;"><a href="http://www.plancomptable.com/titre-IV/titre-IV_chapitre-III_section-4.htm#classe-3"><span style="color: white; text-decoration: none;">Comptes</span><span style="color: white; text-decoration: none;"><br />
de stocks</span><span style="color: white; text-decoration: none;"><br />
et en-cours</span></a></span></strong></p><p /><p />
<p align="center" class="MsoNormal" style="text-align: center;"><b /></p><p /><p />
</td>
<td valign="top" style="padding: 0cm; height: 90.75pt; background: none 0% 0% repeat scroll rgb(13, 8, 161);">
<p align="center" class="MsoNormal" style="text-align: center;"><b /></p><p /><p />
<p align="center" style="margin: 0cm 0cm 0.0001pt; text-align: center;"><b><span style="font-size: 9pt; color: white;"><a href="http://www.plancomptable.com/titre-IV/titre-IV_chapitre-III_section-4.htm#classe-4"><span style="color: white; text-decoration: none;">CLASSE 4</span></a></span></b></p><p /><p />
<p align="center" style="margin: 0cm 0cm 0.0001pt; text-align: center;"><strong><span style="font-size: 9pt; color: white;"><a href="http://www.plancomptable.com/titre-IV/titre-IV_chapitre-III_section-4.htm#classe-4"><span style="color: white; text-decoration: none;">Comptes</span><span style="color: white; text-decoration: none;"><br />
de tiers</span></a></span></strong></p><p /><p />
<p align="center" class="MsoNormal" style="text-align: center;"><b /></p><p /><p />
</td>
<td valign="top" style="padding: 0cm; height: 90.75pt; background: none 0% 0% repeat scroll rgb(13, 8, 161);">
<p align="center" class="MsoNormal" style="text-align: center;"><b /></p><p /><p />
<p align="center" style="margin: 0cm 0cm 0.0001pt; text-align: center;"><b><span style="font-size: 9pt; color: white;"><a href="http://www.plancomptable.com/titre-IV/titre-IV_chapitre-III_section-4.htm#classe-5"><span style="color: white; text-decoration: none;">CLASSE 5</span></a></span></b></p><p /><p />
<p align="center" style="margin: 0cm 0cm 0.0001pt; text-align: center;"><strong><span style="font-size: 9pt; color: white;"><a href="http://www.plancomptable.com/titre-IV/titre-IV_chapitre-III_section-4.htm#classe-5"><span style="color: white; text-decoration: none;">Comptes
financiers</span></a></span></strong></p><p /><p />
<p align="center" class="MsoNormal" style="text-align: center;"><b /></p><p /><p />
</td>
<td valign="top" style="padding: 0cm; height: 90.75pt; background: none 0% 0% repeat scroll rgb(227, 25, 25);">
<p align="center" class="MsoNormal" style="text-align: center;"><b /></p><p /><p />
<p align="center" style="margin: 0cm 0cm 0.0001pt; text-align: center;"><b><span style="font-size: 9pt; color: white;"><a href="http://www.plancomptable.com/titre-IV/titre-IV_chapitre-III_section-4.htm#classe-6"><span style="color: white; text-decoration: none;">CLASSE 6</span></a></span></b></p><p /><p />
<p align="center" style="margin: 0cm 0cm 0.0001pt; text-align: center;"><strong><span style="font-size: 9pt; color: white;"><a href="http://www.plancomptable.com/titre-IV/titre-IV_chapitre-III_section-4.htm#classe-6"><span style="color: white; text-decoration: none;">Comptes de
charges</span></a></span></strong></p><p /><p />
<p align="center" class="MsoNormal" style="text-align: center;"><b /></p><p /><p />
</td>
<td valign="top" style="padding: 0cm; height: 90.75pt; background: none 0% 0% repeat scroll rgb(227, 25, 25);">
<p align="center" class="MsoNormal" style="text-align: center;"><b /></p><p /><p />
<p align="center" style="margin: 0cm 0cm 0.0001pt; text-align: center;"><b><span style="font-size: 9pt; color: white;"><a href="http://www.plancomptable.com/titre-IV/titre-IV_chapitre-III_section-4.htm#classe-7"><span style="color: white; text-decoration: none;">CLASSE 7</span></a></span></b></p><p /><p />
<p align="center" style="margin: 0cm 0cm 0.0001pt; text-align: center;"><strong><span style="font-size: 9pt; color: white;"><a href="http://www.plancomptable.com/titre-IV/titre-IV_chapitre-III_section-4.htm#classe-7"><span style="color: white; text-decoration: none;">Comptes de
produits</span></a></span></strong></p><p /><p />
<p align="center" class="MsoNormal" style="text-align: center;"><b /></p><p /><p />
</td>
<td valign="top" style="padding: 0cm; height: 90.75pt; background: none 0% 0% repeat scroll rgb(36, 112, 19);">
<p align="center" class="MsoNormal" style="text-align: center;"><b /></p><p /><p />
<p align="center" style="margin: 0cm 0cm 0.0001pt; text-align: center;"><b><span style="font-size: 9pt; color: white;"><a href="http://www.plancomptable.com/titre-IV/titre-IV_chapitre-III_section-4.htm#classe-8"><span style="color: white; text-decoration: none;">CLASSE 8</span></a></span></b></p><p /><p />
<p align="center" class="MsoNormal" style="text-align: center;"><b /></p><p /><p />
</td>
</tr>
</tbody></table><p /><p /><p><span style="font-family: 'Times New Roman';"> </span></p><h2><span style="font-family: 'Times New Roman';">III. La nécessaire évolution du
cadre comptable et ses enjeux</span></h2>
<h3 align="left" style="margin-left: 0cm; text-align: left;"><span style="font-size: 14pt;">A. Comment évolue le cadre comptable ?</span></h3>
<p align="left" style="text-align: left;" class="Textecours"><b><span style="font-size: 12pt; color: red;">Le cadre comptable doit
s’adapter aux évolutions de l’environnement technologique, économique et à
l’internationalisation des échanges. </span></b></p>
<p align="left" style="margin-bottom: 0.0001pt; text-align: left;" class="Textecours"><u><span style="font-size: 12pt; color: red;">De ce fait, le
cadre comptable évolue :</span></u></p>
<p align="left" style="margin: 0cm 0cm 0.0001pt 36pt; text-align: left; text-indent: -18pt;" class="Textecours"><span style="font-size: 12pt; font-family: Symbol;"><span><img height="13" width="18" alt="*" src="file:///C:\Users\user\AppData\Local\Temp\msohtml1\01\clip_image001.jpg" /><span style="font-style: normal; font-variant: normal; font-weight: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';"> </span></span></span><b><span style="font-size: 12pt; color: red;">dans
le temps</span></b><b><span style="font-size: 12pt;"> :</span></b><span style="font-size: 12pt;"> le
premier PCG a été créé en 1947. Il a été réécrit trois fois jusqu’en 1999.
Depuis cette date, il n’est plus daté et évolue au cours des années ;</span></p>
<p align="left" style="margin: 0cm 0cm 0.0001pt 36pt; text-align: left; text-indent: -18pt;" class="Textecours"><span style="font-size: 12pt; font-family: Symbol;"><span><img height="13" width="18" alt="*" src="file:///C:\Users\user\AppData\Local\Temp\msohtml1\01\clip_image001.jpg" /><span style="font-style: normal; font-variant: normal; font-weight: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';"> </span></span></span><b><span style="font-size: 12pt;">dans
l’espace :</span></b><span style="font-size: 12pt;"> l’internationalisation
des échanges a nécessité une uniformisation de la présentation des informations
financières à l’échelle européenne et internationale. Depuis 2005, les
entreprises cotées ont l’obligation de présenter leurs comptes consolidés selon
les normes IFRS (International Financial Reporting Standards) élaborées par
l’IASB (International Accounting Standards Board) ;</span></p>
<p align="left" style="margin: 0cm 0cm 0.0001pt 36pt; text-align: left; text-indent: -18pt;" class="Textecours"><span style="font-size: 12pt; font-family: Symbol;"><span><img height="13" width="18" alt="*" src="file:///C:\Users\user\AppData\Local\Temp\msohtml1\01\clip_image001.jpg" /><span style="font-style: normal; font-variant: normal; font-weight: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';"> </span></span></span><b><span style="font-size: 12pt; color: red;">dans
le cadre des évolutions technologiques</span></b><b><span style="font-size: 12pt;"> :</span></b><span style="font-size: 12pt;"> </span></p>
<p align="left" style="margin-left: 36pt; text-align: left; text-indent: -18pt;" class="Textecours"><span style="font-size: 12pt; font-family: Symbol;"><span><img height="13" width="18" alt="*" src="file:///C:\Users\user\AppData\Local\Temp\msohtml1\01\clip_image001.jpg" /><span style="font-style: normal; font-variant: normal; font-weight: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';"> </span></span></span><b><span style="font-size: 12pt; color: red;">dans
le cadre d’un secteur d’activité</span></b><b><span style="font-size: 12pt;"> : </span></b></p>
<h3 align="left" style="margin-left: 0cm; text-align: left;"><span style="font-size: 14pt;">B. Quels sont les enjeux de la normalisation ?</span></h3>
<p align="left" style="margin-bottom: 0.0001pt; text-align: left;" class="Textecours"><span style="font-size: 12pt;">La production de normes et de
règles (normalisation) par les organismes normalisateurs (ANC, IASB…) est
indispensable pour faciliter l’échange d’informations financières. </span></p>
<p align="left" style="margin-bottom: 0.0001pt; text-align: left;" class="Textecours"><u><span style="font-size: 12pt; color: red;">La normalisation
permet donc :</span></u></p>
<p align="left" style="margin: 0cm 0cm 0.0001pt 36pt; text-align: left; text-indent: -18pt;" class="Textecours"><span style="font-size: 12pt; font-family: Symbol;"><span><img height="13" width="18" alt="*" src="file:///C:\Users\user\AppData\Local\Temp\msohtml1\01\clip_image001.jpg" /><span style="font-style: normal; font-variant: normal; font-weight: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';"> </span></span></span><b><span style="font-size: 12pt; color: red;">une
standardisation dans la production des comptes</span></b><span style="font-size: 12pt;"> ;</span></p>
<p align="left" style="margin: 0cm 0cm 0.0001pt 36pt; text-align: left; text-indent: -18pt;" class="Textecours"><span style="font-size: 12pt; font-family: Symbol;"><span><img height="13" width="18" alt="*" src="file:///C:\Users\user\AppData\Local\Temp\msohtml1\01\clip_image001.jpg" /><span style="font-style: normal; font-variant: normal; font-weight: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';"> </span></span></span><b><span style="font-size: 12pt; color: red;">une
transmission et une lecture des comptes annuels facilitées</span></b><span style="font-size: 12pt;"> ;</span></p>
<p align="left" style="margin: 0cm 0cm 0.0001pt 36pt; text-align: left; text-indent: -18pt;" class="Textecours"><span style="font-size: 12pt; font-family: Symbol;"><span><img height="13" width="18" alt="*" src="file:///C:\Users\user\AppData\Local\Temp\msohtml1\01\clip_image001.jpg" /><span style="font-style: normal; font-variant: normal; font-weight: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';"> </span></span></span><b><span style="font-size: 12pt; color: red;">une
fiabilité et une comparabilité des informations</span></b><span style="font-size: 12pt;"> ;</span></p>
<p align="left" style="margin-left: 36pt; text-align: left; text-indent: -18pt;" class="Textecours"><span style="font-size: 12pt; font-family: Symbol;"><span><img height="13" width="18" alt="*" src="file:///C:\Users\user\AppData\Local\Temp\msohtml1\01\clip_image001.jpg" /><span style="font-style: normal; font-variant: normal; font-weight: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';"> </span></span></span><b><span style="font-size: 12pt; color: red;">la
lutte contre les comportements frauduleux</span></b><span style="font-size: 12pt;">.</span></p>
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