{"id":4774,"date":"2014-04-25T23:08:30","date_gmt":"2014-04-25T21:08:30","guid":{"rendered":"http:\/\/www.auditsi.eu\/?p=4774"},"modified":"2014-04-26T01:15:42","modified_gmt":"2014-04-25T23:15:42","slug":"plan-comptable-des-hlm","status":"publish","type":"post","link":"https:\/\/www.auditsi.eu\/?p=4774","title":{"rendered":"Plan comptable des HLM"},"content":{"rendered":"<p style=\"text-align: justify;\">Les SA, fondations, et SA coop\u00e9ratives d\u2019HLM \u00e9tablissement leurs comptes selon une nomenclature comptable sp\u00e9cifique et une pr\u00e9sentation qui diff\u00e8re des documents de synth\u00e8se pr\u00e9vue par le plan comptable g\u00e9n\u00e9ral.<\/p>\n<p style=\"text-align: justify;\">L\u2019avenant modificatif du 18 d\u00e9cembre 2007 relatif \u00e0 l\u2019instruction comptable n\u00b0 92-10 (disponible en t\u00e9l\u00e9chargement ci-apr\u00e8s), modifi\u00e9e par les avenants n\u00b095-8 et n\u00b098-5, reprend :<\/p>\n<ul>\n<li>le plan comptable sp\u00e9cifique aux HLM,<\/li>\n<li>les r\u00e8gles comptables g\u00e9n\u00e9rales (r\u00e8glement n\u00b099-03 du 29 avril 1999 du Comit\u00e9 de r\u00e9glementation comptable relatif au plan comptable g\u00e9n\u00e9ral, modifi\u00e9 par les r\u00e8glements n\u00b0200-06 du 7 d\u00e9cembre 2000 relatif aux passifs, le n\u00b02002-12 du 12 avril 2002 relatif \u00e0 l\u2019amortissement et \u00e0 la d\u00e9pr\u00e9ciation des actifs et le r\u00e8glement 2004-06 du 23 novembre 2004 relatif \u00e0 la d\u00e9finition, la comptabilisation et l\u2019\u00e9valuation des actifs),<\/li>\n<li>et les r\u00e8gles comptables sp\u00e9cifiques aux organismes de logement social (transposition de l\u2019avis n\u00b02004-11du 23 juin 2004 du Conseil national de la comptabilit\u00e9, relatif aux modalit\u00e9s d\u2019application de la comptabilisation par composants et des provisions pour gros entretien).<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">La prise en compte de ces r\u00e8gles sp\u00e9cifiques par le commissaire aux comptes lors de la prise de connaissance du dossier est essentielle \u00e0 la compr\u00e9hension des comptes audit\u00e9s. Le logiciel d&#8217;audit doit \u00e0 cette occasion \u00eatre param\u00e9tr\u00e9 tant au niveau de la pr\u00e9sentation des comptes que du programme de contr\u00f4le.<\/p>\n<p>Plus d&#8217;info sur le site de la F\u00e9d\u00e9ration nationales des soci\u00e9t\u00e9s coop\u00e9ratives d&#8217;HLM : <a title=\"L\u2019instruction comptable des SA et coop\u00e9ratives d\u2019Hlm est modifi\u00e9e par avenant\" href=\"http:\/\/www.hlm.coop\/spip.php?article545\" target=\"_blank\">http:\/\/www.hlm.coop\/spip.php?article545<\/a><\/p>\n<div style=\"padding-bottom:20px; padding-top:10px;\" class=\"hupso-share-buttons\"><!-- Hupso Share Buttons - https:\/\/www.hupso.com\/share\/ --><a class=\"hupso_counters\" href=\"https:\/\/www.hupso.com\/share\/\"><img decoding=\"async\" src=\"https:\/\/static.hupso.com\/share\/buttons\/lang\/fr\/share-small.png\" style=\"border:0px; padding-top:2px; float:left;\" alt=\"Share Button\"\/><\/a><script type=\"text\/javascript\">var hupso_services_c=new Array(\"twitter\",\"facebook_like\",\"facebook_send\",\"email\",\"print\",\"linkedin\");var hupso_counters_lang = \"fr_FR\";var hupso_image_folder_url = \"\";var hupso_twitter_via=\"BenoitRiviere14\";var hupso_url_c=\"\";var hupso_title_c=\"Plan%20comptable%20des%20HLM\";<\/script><script type=\"text\/javascript\" src=\"https:\/\/static.hupso.com\/share\/js\/counters.js\"><\/script><!-- Hupso Share Buttons --><\/div>","protected":false},"excerpt":{"rendered":"<p>Les SA, fondations, et SA coop\u00e9ratives d\u2019HLM \u00e9tablissement leurs comptes selon une nomenclature comptable sp\u00e9cifique et une pr\u00e9sentation qui diff\u00e8re des documents de synth\u00e8se pr\u00e9vue par le plan comptable g\u00e9n\u00e9ral. L\u2019avenant modificatif du 18 d\u00e9cembre 2007 relatif \u00e0 l\u2019instruction comptable n\u00b0 92-10 (disponible en t\u00e9l\u00e9chargement ci-apr\u00e8s), modifi\u00e9e par les avenants n\u00b095-8 et n\u00b098-5, reprend : &#8230;<\/p>\n<p><a href=\"https:\/\/www.auditsi.eu\/?p=4774\" class=\"more-link\">Continue reading &lsquo;Plan comptable des HLM&rsquo; &raquo;<\/a><\/p>\n<div style=\"padding-bottom:20px; padding-top:10px;\" class=\"hupso-share-buttons\"><!-- Hupso Share Buttons - https:\/\/www.hupso.com\/share\/ --><a class=\"hupso_counters\" href=\"https:\/\/www.hupso.com\/share\/\"><img src=\"https:\/\/static.hupso.com\/share\/buttons\/lang\/fr\/share-small.png\" style=\"border:0px; padding-top:2px; float:left;\" alt=\"Share Button\"\/><\/a><script type=\"text\/javascript\">var hupso_services_c=new Array(\"twitter\",\"facebook_like\",\"facebook_send\",\"email\",\"print\",\"linkedin\");var hupso_counters_lang = \"fr_FR\";var hupso_image_folder_url = \"\";var hupso_twitter_via=\"BenoitRiviere14\";var hupso_url_c=\"\";var hupso_title_c=\"Plan%20comptable%20des%20HLM\";<\/script><script type=\"text\/javascript\" src=\"https:\/\/static.hupso.com\/share\/js\/counters.js\"><\/script><!-- Hupso Share Buttons --><\/div>","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"advanced_seo_description":"","jetpack_seo_html_title":"","jetpack_seo_noindex":false,"ngg_post_thumbnail":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","_links_to":"","_links_to_target":""},"categories":[547,7,717,1358,469],"tags":[1360,1362,1359,1653,1151,19,1270,1361],"class_list":["post-4774","post","type-post","status-publish","format-standard","hentry","category-associations-fondations","category-breves","category-comptes-annuels","category-hlm","category-reglementation-et-demarche-daudit","tag-comptabilisation-par-composants","tag-crc-99-03","tag-documents-de-synthese","tag-hlm","tag-plan-comptable","tag-presentation-des-comptes","tag-prise-de-connaissance","tag-provisions-pour-gros-entretien"],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_likes_enabled":false,"_links":{"self":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/4774","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=4774"}],"version-history":[{"count":4,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/4774\/revisions"}],"predecessor-version":[{"id":4778,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/4774\/revisions\/4778"}],"wp:attachment":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4774"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4774"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4774"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}