{"id":7553,"date":"2018-08-19T11:40:14","date_gmt":"2018-08-19T09:40:14","guid":{"rendered":"https:\/\/www.auditsi.eu\/?p=7553"},"modified":"2018-08-19T11:40:14","modified_gmt":"2018-08-19T09:40:14","slug":"comptes-consolides-des-societes-commerciales-en-norme-francaise-reglement-crc-99-02","status":"publish","type":"post","link":"https:\/\/www.auditsi.eu\/?p=7553","title":{"rendered":"Comptes consolid\u00e9s des soci\u00e9t\u00e9s commerciales en norme fran\u00e7aise (R\u00e8glement CRC 99-02)"},"content":{"rendered":"<p style=\"text-align: justify;\">Les soci\u00e9t\u00e9s commerciales soumises \u00e0 l\u2019obligation d\u2019\u00e9tablir des comptes consolid\u00e9s en norme fran\u00e7aise utilisent le r\u00e9f\u00e9rentiel du R\u00e8glement CRC 99-02. Ce dernier est toujours en vigueur. La <a href=\"https:\/\/www.auditsi.eu\/?p=5512\">refonte du PCG<\/a> et l\u2019<a href=\"https:\/\/www.auditsi.eu\/?p=5190\">abrogation du R\u00e8glement CRC 99-03<\/a> sont sans effet sur la r\u00e9glementation sur les comptes consolid\u00e9s.<\/p>\n<p><a href=\"https:\/\/www.auditsi.eu\/?attachment_id=5196\" rel=\"attachment wp-att-5196\"><img loading=\"lazy\" decoding=\"async\" width=\"371\" height=\"269\" class=\"aligncenter size-full wp-image-5196\" alt=\"Logo ANC\" src=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2014\/07\/Logo-ANC.jpg\" srcset=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2014\/07\/Logo-ANC.jpg 371w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2014\/07\/Logo-ANC-300x217.jpg 300w\" sizes=\"auto, (max-width: 371px) 100vw, 371px\" \/><\/a><\/p>\n<p style=\"text-align: justify;\">Le R\u00e8glement CRC 99-02 actuellement en vigueur int\u00e8gre les modifications apport\u00e9es par les r\u00e8glements CRC n\u00b02000-07 du 7 d\u00e9cembre 2000, CRC n\u00b02002-12 du 12 d\u00e9cembre 2002, CRC n\u00b02004-03 du 4 mai 2004, CRC n\u00b02004-14 du 23 novembre 2004, CRC n\u00b02005-10 du 3 novembre 2005, CRC n\u00b0 2008-03 du 3 avril 2008, CRC n\u00b0 2008-10 du 3 avril 2008, ANC n\u00b0 2010-03 du 2 septembre 2010, ANC n\u00b0 2015-07 du 23 novembre 2015, ANC n\u00b0 2016-08 du 2 d\u00e9cembre 2016.<\/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%20des%20soci%C3%A9t%C3%A9s%20commerciales%20en%20norme%20fran%C3%A7aise%20%28R%C3%A8glement%20CRC%2099-02%29\";<\/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 soci\u00e9t\u00e9s commerciales soumises \u00e0 l\u2019obligation d\u2019\u00e9tablir des comptes consolid\u00e9s en norme fran\u00e7aise utilisent le r\u00e9f\u00e9rentiel du R\u00e8glement CRC 99-02. Ce dernier est toujours en vigueur. La refonte du PCG et l\u2019abrogation du R\u00e8glement CRC 99-03 sont sans effet sur la r\u00e9glementation sur les comptes consolid\u00e9s. Le R\u00e8glement CRC 99-02 actuellement en vigueur int\u00e8gre les &#8230;<\/p>\n<p><a href=\"https:\/\/www.auditsi.eu\/?p=7553\" class=\"more-link\">Continue reading &lsquo;Comptes consolid\u00e9s des soci\u00e9t\u00e9s commerciales en norme fran\u00e7aise (R\u00e8glement CRC 99-02)&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%20des%20soci%C3%A9t%C3%A9s%20commerciales%20en%20norme%20fran%C3%A7aise%20%28R%C3%A8glement%20CRC%2099-02%29\";<\/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":[7,324,469],"tags":[1645,1935],"class_list":["post-7553","post","type-post","status-publish","format-standard","hentry","category-breves","category-comptes-consolides","category-reglementation-et-demarche-daudit","tag-comptes-consolides","tag-reglement-crc-99-02"],"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\/7553","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=7553"}],"version-history":[{"count":1,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/7553\/revisions"}],"predecessor-version":[{"id":7554,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/7553\/revisions\/7554"}],"wp:attachment":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=7553"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=7553"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=7553"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}