{"id":8882,"date":"2020-07-27T09:42:29","date_gmt":"2020-07-27T07:42:29","guid":{"rendered":"https:\/\/www.auditsi.eu\/?p=8882"},"modified":"2020-07-24T11:48:36","modified_gmt":"2020-07-24T09:48:36","slug":"covid-19-regles-detablissement-des-comptes-produits-en-2020-mise-a-jour","status":"publish","type":"post","link":"https:\/\/www.auditsi.eu\/?p=8882","title":{"rendered":"COVID-19 : r\u00e8gles d\u2019\u00e9tablissement des comptes produits en 2020 (mise \u00e0 jour)"},"content":{"rendered":"<p style=\"text-align: justify;\">L\u2019ANC a mis \u00e0 jour ses <a href=\"https:\/\/www.auditsi.eu\/?p=8826\">observations et recommandations en mati\u00e8re d\u2019\u00e9tablissement des comptes annuels et des situations interm\u00e9diaires produits en 2020<\/a>.<\/p>\n<p style=\"text-align: justify;\">Cette mise \u00e0 jour int\u00e8gre les questions relatives au traitement comptable des pr\u00eats garantis par l\u2019Etat (PGE) chez l\u2019emprunteur.<\/p>\n<p><a href=\"https:\/\/www.auditsi.eu\/?attachment_id=5196\" rel=\"attachment wp-att-5196\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-5196\" src=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2014\/07\/Logo-ANC.jpg\" alt=\"Logo ANC\" width=\"371\" height=\"269\" 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;\">Ce point est trait\u00e9 dans les questions H1 et H2 du document t\u00e9l\u00e9chargeable ci-apr\u00e8s.<\/p>\n<p style=\"text-align: justify;\">Le document publi\u00e9 par l\u2019ANC est t\u00e9l\u00e9chargeable ci-apr\u00e8s.<\/p>\n<p style=\"text-align: justify;\">A titre subsidiaire, deux documents disponibles en t\u00e9l\u00e9chargement :<\/p>\n<ul>\n<li style=\"text-align: justify;\">Situation des pr\u00eats garantis par l&#8217;Etat (PGE) au 10 juillet 2020 (Minist\u00e8re de l&#8217;Economie) ;<\/li>\n<li style=\"text-align: justify;\">Taux des cr\u00e9dits aux entreprises au 17 juillet 2020 (Banque de France).<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Approfondir le sujet : <a href=\"https:\/\/www.auditsi.eu\/?p=8813\">Respect des d\u00e9lais de r\u00e8glement fournisseurs en p\u00e9riode de crise<\/a> \/ <a href=\"https:\/\/www.auditsi.eu\/?tag=covid-19\">Actualit\u00e9s li\u00e9es \u00e0 la COVID-19<\/a> \/ <a href=\"https:\/\/www.auditsi.eu\/?tag=anc\">Actualit\u00e9s de l\u2019ANC<\/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=\"COVID-19%20%3A%20r%C3%A8gles%20d%E2%80%99%C3%A9tablissement%20des%20comptes%20produits%20en%202020%20%28mise%20%C3%A0%20jour%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>L\u2019ANC a mis \u00e0 jour ses observations et recommandations en mati\u00e8re d\u2019\u00e9tablissement des comptes annuels et des situations interm\u00e9diaires produits en 2020. Cette mise \u00e0 jour int\u00e8gre les questions relatives au traitement comptable des pr\u00eats garantis par l\u2019Etat (PGE) chez l\u2019emprunteur. Ce point est trait\u00e9 dans les questions H1 et H2 du document t\u00e9l\u00e9chargeable ci-apr\u00e8s. &#8230;<\/p>\n<p><a href=\"https:\/\/www.auditsi.eu\/?p=8882\" class=\"more-link\">Continue reading &lsquo;COVID-19 : r\u00e8gles d\u2019\u00e9tablissement des comptes produits en 2020 (mise \u00e0 jour)&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=\"COVID-19%20%3A%20r%C3%A8gles%20d%E2%80%99%C3%A9tablissement%20des%20comptes%20produits%20en%202020%20%28mise%20%C3%A0%20jour%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":[7,717],"tags":[1386,1591,2225,125,2178,2179,47,2199,2235,2200,2236,2196,2195],"class_list":["post-8882","post","type-post","status-publish","format-standard","hentry","category-breves","category-comptes-annuels","tag-anc","tag-annexe-des-comptes-annuels","tag-banque-de-france","tag-continuite-dexploitation","tag-coronavirus","tag-covid-19","tag-crise-economique","tag-crise-sanitaire","tag-emprunts","tag-evaluation-des-actifs-et-passifs","tag-pge","tag-prets-garantis-par-letat","tag-principes-comptables"],"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\/8882","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=8882"}],"version-history":[{"count":5,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/8882\/revisions"}],"predecessor-version":[{"id":8888,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/8882\/revisions\/8888"}],"wp:attachment":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=8882"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=8882"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=8882"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}