{"id":3423,"date":"2013-07-25T11:39:01","date_gmt":"2013-07-25T09:39:01","guid":{"rendered":"http:\/\/www.auditsi.eu\/?p=3423"},"modified":"2013-07-27T10:10:45","modified_gmt":"2013-07-27T08:10:45","slug":"quelques-sujets-dactualite-a-reviser-pendant-les-vacances","status":"publish","type":"post","link":"https:\/\/www.auditsi.eu\/?p=3423","title":{"rendered":"Quelques sujets d\u2019actualit\u00e9 \u00e0 r\u00e9viser pendant les vacances"},"content":{"rendered":"<p style=\"text-align: justify;\">L&#8217;actualit\u00e9 2013 est riche en nouveaut\u00e9s : mise en place du CICE, pr\u00e9financement du CIR, mentions obligatoires sur les factures, mise en place des nouvelles modalit\u00e9s de pr\u00e9l\u00e8vements et virements en Europe (SEPA), d\u00e9p\u00e9nalisation du droit des soci\u00e9t\u00e9s&#8230;<\/p>\n<p style=\"text-align: justify;\">La saison fiscale termin\u00e9e, il est temps de faire le point.<\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2013\/07\/SIC-n\u00b0-320-juillet-ao\u00fbt-2013.png\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-3429\" alt=\"SIC n\u00b0 320 juillet-ao\u00fbt 2013\" src=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2013\/07\/SIC-n\u00b0-320-juillet-ao\u00fbt-2013.png\" width=\"314\" height=\"448\" srcset=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2013\/07\/SIC-n\u00b0-320-juillet-ao\u00fbt-2013.png 314w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2013\/07\/SIC-n\u00b0-320-juillet-ao\u00fbt-2013-210x300.png 210w\" sizes=\"auto, (max-width: 314px) 100vw, 314px\" \/><\/a>Voici une s\u00e9lection d\u2019articles relev\u00e9s dans les derniers num\u00e9ros de la revue de l&#8217;Ordre des Experts-comptables SIC pour approfondir les sujets br\u00fblants de l&#8217;actualit\u00e9 et pr\u00e9parer la rentr\u00e9e en toute s\u00e9r\u00e9nit\u00e9 :<\/p>\n<ul>\n<li>Les questions des professionnels comptables sur le cr\u00e9dit-imp\u00f4t comp\u00e9titivit\u00e9 emploi (CICE) et les r\u00e9ponses de l\u2019Administration, SIC 320 (juillet-ao\u00fbt 2013), p. 12 ; site officiel : <a title=\"Site Ma Comp\u00e9titivit\u00e9 - Foire Aux Questions\" href=\"http:\/\/www.economie.gouv.fr\/ma-competitivite\/faq-cice\" target=\"_blank\">http:\/\/www.economie.gouv.fr\/ma-competitivite\/faq-cice<\/a><\/li>\n<li>Limitation de la d\u00e9ductibilit\u00e9 des charges financi\u00e8res, SIC 320 (juillet-ao\u00fbt 2013), p. 39<\/li>\n<li>Pr\u00eat d\u2019argent par un employeur \u00e0 un salari\u00e9 et remboursement anticip\u00e9 en cas de d\u00e9part du salari\u00e9 par compensation sur le solde de tout compte ? , SIC 320 (juillet-ao\u00fbt 2013), p. 41<\/li>\n<li>Le pr\u00e9financement du cr\u00e9dit-imp\u00f4t recherche (CIR), SIC 320 (juillet-ao\u00fbt 2013), p. 46<\/li>\n<li>D\u00e9p\u00e9nalisation du droit des soci\u00e9t\u00e9s, SIC 320 (juillet-ao\u00fbt 2013), p. 47<\/li>\n<li>Soyez pr\u00eat au 1er f\u00e9vrier 2014 sur les virements et pr\u00e9l\u00e8vements SEPA !, SIC 319 (juin 2013), p. 19<\/li>\n<li>Des simulateurs pour aider les futurs chefs d&#8217;entreprise (auto-entrepreneur, EIRL&#8230;) \u00e0 choisir leur statut (\u00e0 retrouver en ligne \u00e0 l&#8217;adresse suivante : <a title=\"Simulateur pour aider les futurs chefs d'entreprise par l'Ordre des Experts-comptables\" href=\"http:\/\/www.experts-comptables.fr\/csoec\/Simulateur-EIRL\/Simulateur-EIRL\" target=\"_blank\">http:\/\/www.experts-comptables.fr\/csoec\/Simulateur-EIRL\/Simulateur-EIRL<\/a>), SIC 319 (juin 2013), p. 28<\/li>\n<li>D\u00e9mat\u00e9rialisation : Signexpert, un package complet pour s\u00e9curiser vos fichiers comptables, SIC 319 (juin 2013), p. 34<\/li>\n<li>Mentions obligatoires sur les factures (\u00e0 jour suite \u00e0 la troisi\u00e8me loi de finances rectificative pour 2012), SIC 319 (juin 2013), p. 43<\/li>\n<li>CICE : la profession se mobilise (champ d&#8217;application, mode de calcul&#8230; tous les d\u00e9tails sont fournis dans ce dossier pratique), SIC 318 (mai 2013), p. 15<\/li>\n<li>Forfait jours : quelles sont les conditions de validit\u00e9 ?, SIC 317 (avril 2013), p. 29<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Les plus courageux d&#8217;entre vous pourront retrouver les derniers num\u00e9ros de SIC t\u00e9l\u00e9chargeables au format PDF sur le <a title=\"Site de l'Ordre des Experts-comptables (rubrique SIC)\" href=\"http:\/\/www.experts-comptables.fr\/csoec\/Publications\/SIC\" target=\"_blank\">site de l&#8217;Ordre des Experts-comptables (rubrique SIC)<\/a>.<\/p>\n<p style=\"text-align: justify;\">Bonnes vacances \u00e0 tous !<\/p>\n<p><!--[if gte mso 9]><xml>\n<o:OfficeDocumentSettings>\n<o:AllowPNG\/>\n<\/o:OfficeDocumentSettings>\n<\/xml><![endif]--><\/p>\n<p><!--[if gte mso 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