Partage des capitaux propres, 1ère partie Comptabilité et audit
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Partage des capitaux propres, 1ère partie
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Table des matières Partage des capitaux propres des filiales acquises à la création
3
Les capitaux propres de la filiale sont positifs.................................4 Intégratio Intég ration n glob globale. ale............. ......................... ......................... ........................ ......................... ........................................ ........................... .....4 Intégration proportionnelle...................................................................................4 Mise Mis e en équi équivale valence.... nce................ ........................ ......................... ......................... ........................ ..................................... ......................... ..5
Les capitaux propres sont négatifs...................................................7 Intégratio Intég ration n glob globale. ale............. ......................... ......................... ........................ ......................... ........................................ ........................... ..... Mise Mis e en équi équivale valence.... nce................ ........................ ......................... ......................... ........................ ..................................... ......................... ..!
Partage des capitaux propres des filiales acquises postérieurement à la création
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Exemple..............................................................................................10
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Partage des capitaux propres, 1ère partie
Partage des capitaux propres des filiales acuises ! la création
3
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Partage des capitaux propres, 1ère partie
4
Les capitaux propres de la filiale sont positifs Intégration globale Exemple $a société M a acquis %& ' des titres () à la création pour un montant de )# &&& *+. $es capitaux propres de () apr,s retraitements et éliminations internes s-él,vent à en *+/ au 3)0)#012
"olution
Tableau de partage des capitaux propres de F1
Ecriture de partage des capitaux propres de #1
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Partage des capitaux propres, 1ère partie
5
Exemple $a société M a acquis 3& ' des titres () à la création pour un montant de % &&& *+. $es capitaux propres de () apr,s retraitements et éliminations internes s-él,vent à en *+/ au 3)0)#012
$a société () est détenue conointement avec deux autres groupes.
"olution
Tableau de partage des capitaux propres de F1
$criture de partage des capitaux propres de #1
Comptes de bilan
Mise en équivalence Exemple $a société M a acquis 3& ' des titres () à la création pour un montant de % &&& *+. $es capitaux propres de () apr,s retraitements et éliminations internes s-él,vent à en *+/ au 3)0)#012
"olution
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Partage des capitaux propres, 1ère partie
Tableau de partage des capitaux propres de F1
$critures de partage des capitaux propres de #1
Comptes de bilan Comptes de gestion
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Partage des capitaux propres, 1ère partie
Les capitaux propres sont négatifs Intégration globale Exemple la clture de l-exercice 16 les capitaux propres propres apr,s retraitements et éliminations internes de la société anon7me () sont les suivants en *+/ 2
$a société M a acquis %& ' du capital à la création de cette société pour un montant de )# &&&. Ils ont été dépréciés de &&& en 18) et complétés à )# &&& à la clture de l-exercice 1.
"olution
Comptes de bilan
Comptes de gestion
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Partage des capitaux propres, 1ère partie
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Mise en équivalence Exemple $a société M détient 3& ' dans le capital de () dont les capitaux propres négatifs au 3)0)#01 s-él,vent à en *+/2
Ces titres ont été souscrits à la création pour un montant de %&&. Ils ont fait l-obet d-une dépréciation de 4&& en 18) complétés à %&& en 1.
"olution
Comptes de bilan
Comptes de gestion 9eux :7pot:,ses peuvent ;tre envisagées pour le traitement des capitaux propres 2 ),re :7pot:,se 2 la société M a l-intention de se désengager financi,rement de sa participation. $a quote8part dans les capitaux propres négatifs 3&' x !&&/ exc,de la valeur comptable des titres %&& 8 %&&/. $-écriture est la suivante 2
Comptes de bilan
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Partage des capitaux propres, 1ère partie
"
Partage des capitaux propres des filiales acuises postérieurement ! la création
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Partage des capitaux propres, 1ère partie
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Exemple %nformation
$es capitaux propres de () apr,s retraitements et éliminations internes s-él,vent à en *+/ au 3)0)#01 2
1ère &'pot&èse $e poste <=itres de participation< a été crédité du montant des écarts d-évaluations et d-acquisition.
Ecritures de partage des capitaux propres de #1
Comptes de bilan
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Partage des capitaux propres, 1ère partie
Comptes de bilan
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Partage des capitaux propres, 1ère partie
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