{"id":6162,"date":"2015-08-14T16:04:14","date_gmt":"2015-08-14T14:04:14","guid":{"rendered":"http:\/\/www.auditsi.eu\/?p=6162"},"modified":"2015-08-14T16:36:58","modified_gmt":"2015-08-14T14:36:58","slug":"comptes-consolides-le-traitement-des-interets-minoritaires-negatifs-en-norme-francaise","status":"publish","type":"post","link":"https:\/\/www.auditsi.eu\/?p=6162","title":{"rendered":"Comptes consolid\u00e9s : le traitement des int\u00e9r\u00eats minoritaires n\u00e9gatifs en norme fran\u00e7aise"},"content":{"rendered":"<p style=\"text-align: justify;\">Les int\u00e9r\u00eats minoritaires (ou int\u00e9r\u00eats hors groupe) repr\u00e9sentent la quote-part des capitaux propres non d\u00e9tenues (directement ou indirectement) par le groupe dans les filiales consolid\u00e9es selon la m\u00e9thode de l&#8217;int\u00e9gration globale. Les capitaux propres (comprenant le r\u00e9sultat de l&#8217;exercice) sont pr\u00e9sent\u00e9s distinctement au passif du bilan consolid\u00e9 entre la part groupe et la part des minoritaires.<\/p>\n<div id=\"attachment_6172\" style=\"width: 654px\" class=\"wp-caption aligncenter\"><a href=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2015\/08\/Mod\u00e8le-de-bilan-CRC-99-02.png\"><img loading=\"lazy\" decoding=\"async\" aria-describedby=\"caption-attachment-6172\" class=\" wp-image-6172\" src=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2015\/08\/Mod\u00e8le-de-bilan-CRC-99-02.png\" alt=\"Mod\u00e8le de bilan consolid\u00e9 CRC 99-02\" width=\"644\" height=\"443\" srcset=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2015\/08\/Mod\u00e8le-de-bilan-CRC-99-02.png 924w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2015\/08\/Mod\u00e8le-de-bilan-CRC-99-02-300x206.png 300w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2015\/08\/Mod\u00e8le-de-bilan-CRC-99-02-730x502.png 730w\" sizes=\"auto, (max-width: 644px) 100vw, 644px\" \/><\/a><p id=\"caption-attachment-6172\" class=\"wp-caption-text\">Mod\u00e8le de bilan consolid\u00e9 CRC 99-02<\/p><\/div>\n<p style=\"text-align: justify;\">Toutefois, lorsque pour une filiale donn\u00e9e, la part revenant aux minoritaires devient n\u00e9gative (suite \u00e0 l&#8217;accumulation de pertes), le\u00a0r\u00e8glement <a href=\"http:\/\/www.auditsi.eu\/?tag=crc-99-02\">CRC 99-02<\/a> (\u00a7 270) pr\u00e9voit qu&#8217;elle est d\u00e9duite des int\u00e9r\u00eats majoritaires (part groupe), sauf si les associ\u00e9s ou actionnaires minoritaires ont l\u2019obligation formelle (l\u00e9gale ou contractuelle) de combler ces pertes.<\/p>\n<p style=\"text-align: justify;\">Lorsque la filiale consolid\u00e9e r\u00e9alise de nouveau des b\u00e9n\u00e9fices, la part groupe des capitaux propres est cr\u00e9dit\u00e9e jusqu&#8217;\u00e0 apurement complet des pertes ant\u00e9rieurement d\u00e9bit\u00e9es.<\/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=\"Comptes%20consolid%C3%A9s%20%3A%20le%20traitement%20des%20int%C3%A9r%C3%AAts%20minoritaires%20n%C3%A9gatifs%20en%20norme%20fran%C3%A7aise\";<\/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 int\u00e9r\u00eats minoritaires (ou int\u00e9r\u00eats hors groupe) repr\u00e9sentent la quote-part des capitaux propres non d\u00e9tenues (directement ou indirectement) par le groupe dans les filiales consolid\u00e9es selon la m\u00e9thode de l&#8217;int\u00e9gration globale. Les capitaux propres (comprenant le r\u00e9sultat de l&#8217;exercice) sont pr\u00e9sent\u00e9s distinctement au passif du bilan consolid\u00e9 entre la part groupe et la part des &#8230;<\/p>\n<p><a href=\"https:\/\/www.auditsi.eu\/?p=6162\" class=\"more-link\">Continue reading &lsquo;Comptes consolid\u00e9s : le traitement des int\u00e9r\u00eats minoritaires n\u00e9gatifs en norme fran\u00e7aise&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=\"Comptes%20consolid%C3%A9s%20%3A%20le%20traitement%20des%20int%C3%A9r%C3%AAts%20minoritaires%20n%C3%A9gatifs%20en%20norme%20fran%C3%A7aise\";<\/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":[7,324],"tags":[1611,1645,1549,1612,1371,1370],"class_list":["post-6162","post","type-post","status-publish","format-standard","hentry","category-breves","category-comptes-consolides","tag-capitaux-propres","tag-comptes-consolides","tag-crc-99-02","tag-integration-globale","tag-interets-minoritaires","tag-part-groupe"],"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\/6162","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=6162"}],"version-history":[{"count":11,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/6162\/revisions"}],"predecessor-version":[{"id":6176,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/6162\/revisions\/6176"}],"wp:attachment":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6162"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=6162"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6162"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}