{"id":7675,"date":"2018-10-03T02:36:11","date_gmt":"2018-10-03T00:36:11","guid":{"rendered":"https:\/\/www.auditsi.eu\/?p=7675"},"modified":"2019-02-09T23:36:49","modified_gmt":"2019-02-09T22:36:49","slug":"automatiser-la-collecte-des-operations-intragroupe-avec-ana-fec","status":"publish","type":"post","link":"https:\/\/www.auditsi.eu\/?p=7675","title":{"rendered":"Comptes consolid\u00e9s : automatiser la collecte des op\u00e9rations intragroupe avec ANA-FEC"},"content":{"rendered":"<p style=\"text-align: justify;\">La collecte des op\u00e9rations intragroupe (ou r\u00e9ciprocit\u00e9s) est souvent v\u00e9cue comme longue, fastidieuse et surtout per\u00e7ue comme totalement d\u00e9pourvue de\u00a0valeur ajout\u00e9e.\u00a0Pourtant\u00a0la collecte et l&#8217;\u00e9limination de ces op\u00e9rations constitue une \u00e9tape essentielle de l&#8217;\u00e9laboration des comptes consolid\u00e9s et fait partie int\u00e9grante du processus de contr\u00f4le des achats\/ventes au sein d&#8217;un groupe. Automatiser la collecte des r\u00e9ciprocit\u00e9s permet aux \u00e9quipes en charge de cette t\u00e2che de d\u00e9gager un temps pr\u00e9cieux et de concentrer toute\u00a0leur attention sur la r\u00e9solution des \u00e9carts.<\/p>\n<p><a href=\"https:\/\/www.auditsi.eu\/?attachment_id=7678\" rel=\"attachment wp-att-7678\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-7678\" src=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2018\/10\/ANA-FEC-Contreparties-Tiers.png\" alt=\"ANA-FEC - Contreparties Tiers\" width=\"851\" height=\"561\" srcset=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2018\/10\/ANA-FEC-Contreparties-Tiers.png 851w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2018\/10\/ANA-FEC-Contreparties-Tiers-300x198.png 300w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2018\/10\/ANA-FEC-Contreparties-Tiers-768x506.png 768w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2018\/10\/ANA-FEC-Contreparties-Tiers-730x481.png 730w\" sizes=\"auto, (max-width: 851px) 100vw, 851px\" \/><\/a><\/p>\n<p style=\"text-align: justify;\">L&#8217;\u00e9limination des\u00a0r\u00e9ciprocit\u00e9s n\u00e9cessite d&#8217;identifier les comptes de tiers liant les diff\u00e9rents membres du groupe entre eux puis d&#8217;isoler les comptes de gestion contreparties de ces comptes de tiers. C&#8217;est cette derni\u00e8re \u00e9tape qui est la plus d\u00e9licate. C&#8217;est pr\u00e9cis\u00e9ment celle-ci qu&#8217;<a href=\"https:\/\/www.auditsi.eu\/?p=7630\">ANA-FEC<\/a> propose de totalement automatiser.<\/p>\n<p style=\"text-align: justify;\">Dans un premier temps, apr\u00e8s avoir <a href=\"https:\/\/www.auditsi.eu\/?page_id=7610\">trait\u00e9 le FEC dans ANA-FEC<\/a>, identifier les tiers intragroupe pr\u00e9sents dans les diff\u00e9rentes balances auxiliaires (clients, fournisseurs&#8230;) de l&#8217;onglet &#8220;TCD BAUX&#8221; du dossier de travail :<\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/www.auditsi.eu\/?attachment_id=7676\" rel=\"attachment wp-att-7676\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-7676\" src=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2018\/10\/ANA-FEC-BAUX.png\" alt=\"ANA-FEC - BAUX\" width=\"534\" height=\"601\" srcset=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2018\/10\/ANA-FEC-BAUX.png 534w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2018\/10\/ANA-FEC-BAUX-267x300.png 267w\" sizes=\"auto, (max-width: 534px) 100vw, 534px\" \/><\/a><\/p>\n<p style=\"text-align: justify;\">Les balances \u00e0 utiliser doivent reprendre l&#8217;ensemble des tiers mouvement\u00e9s durant l&#8217;exercice y compris ceux sold\u00e9s.<\/p>\n<p style=\"text-align: justify;\">Dans un second temps, dans l&#8217;onglet &#8220;TCD ContrepartiesTiers&#8221;, s\u00e9lectionner les codes tiers repr\u00e9sentant des membres du groupe consolid\u00e9 :<\/p>\n<p><a href=\"https:\/\/www.auditsi.eu\/?attachment_id=7679\" rel=\"attachment wp-att-7679\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-7679\" src=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2018\/10\/ANA-FEC-Contreparties-Tiers-S\u00e9lection-tiers.png\" alt=\"ANA-FEC - Contreparties Tiers - S\u00e9lection tiers\" width=\"447\" height=\"494\" srcset=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2018\/10\/ANA-FEC-Contreparties-Tiers-S\u00e9lection-tiers.png 447w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2018\/10\/ANA-FEC-Contreparties-Tiers-S\u00e9lection-tiers-271x300.png 271w\" sizes=\"auto, (max-width: 447px) 100vw, 447px\" \/><\/a><\/p>\n<p style=\"text-align: justify;\">Une fois la s\u00e9lection valid\u00e9e, un \u00e9tat pr\u00e9sente la liste des op\u00e9rations intragroupe (comptes 6x et 7x) ayant pour contrepartie les comptes de tiers identifi\u00e9s.<\/p>\n<p style=\"text-align: justify;\">Apr\u00e8s avoir r\u00e9p\u00e9t\u00e9 cette op\u00e9ration sur le FEC de l&#8217;ensemble des membres du groupe, il suffit d&#8217;agr\u00e9ger ces informations dans un tableau de synth\u00e8se puis de traiter les \u00e9ventuels \u00e9carts. Ceci fait, il ne reste plus\u00a0qu&#8217;\u00e0\u00a0int\u00e9grer ces donn\u00e9es dans le syst\u00e8me de comptes consolid\u00e9s<\/p>\n<p>&#8212;&#8211;<\/p>\n<p>Approfondir le sujet : <a href=\"https:\/\/www.auditsi.eu\/?tag=ana-fec\">ANA-FEC<\/a>, <a title=\"Tous les articles en rapport avec le Fichier des Ecritures Comptables\" href=\"http:\/\/www.auditsi.eu\/?tag=fec\">Fichier des Ecritures Comptables (FEC)<\/a>, <a href=\"http:\/\/www.auditsi.eu\/?tag=analyse-de-donnees\">Analyse de donn\u00e9es<\/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=\"Comptes%20consolid%C3%A9s%20%3A%20automatiser%20la%20collecte%20des%20op%C3%A9rations%20intragroupe%20avec%20ANA-FEC\";<\/script><script type=\"text\/javascript\" src=\"https:\/\/static.hupso.com\/share\/js\/counters.js\"><\/script><!-- Hupso Share Buttons --><\/div>","protected":false},"excerpt":{"rendered":"<p>La collecte des op\u00e9rations intragroupe (ou r\u00e9ciprocit\u00e9s) est souvent v\u00e9cue comme longue, fastidieuse et surtout per\u00e7ue comme totalement d\u00e9pourvue de\u00a0valeur ajout\u00e9e.\u00a0Pourtant\u00a0la collecte et l&#8217;\u00e9limination de ces op\u00e9rations constitue une \u00e9tape essentielle de l&#8217;\u00e9laboration des comptes consolid\u00e9s et fait partie int\u00e9grante du processus de contr\u00f4le des achats\/ventes au sein d&#8217;un groupe. Automatiser la collecte des r\u00e9ciprocit\u00e9s &#8230;<\/p>\n<p><a href=\"https:\/\/www.auditsi.eu\/?p=7675\" class=\"more-link\">Continue reading &lsquo;Comptes consolid\u00e9s : automatiser la collecte des op\u00e9rations intragroupe avec ANA-FEC&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%20automatiser%20la%20collecte%20des%20op%C3%A9rations%20intragroupe%20avec%20ANA-FEC\";<\/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":[50,39,324],"tags":[1961,166,993,341,1982,1071],"class_list":["post-7675","post","type-post","status-publish","format-standard","hentry","category-audit-de-donnees","category-cas-pratiques","category-comptes-consolides","tag-ana-fec","tag-analyse-de-donnees","tag-eliminations","tag-intercompagnie","tag-operations-intragroupe","tag-reciprocites"],"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\/7675","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=7675"}],"version-history":[{"count":5,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/7675\/revisions"}],"predecessor-version":[{"id":8021,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/7675\/revisions\/8021"}],"wp:attachment":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=7675"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=7675"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=7675"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}