603: application sur les normes IAS/IERS Laurent PIERANDREL . @ BUSINESS] Gualino éditeueChez le méme éditeur + Wesentiel des Normescomptabls internationales AS ES ¥ edilon 2605~stephan sun Goll Cons Rouge) * Guide palcaton des norms ASRS Stephan Brun (eal uldes me) 2008 + Les Hormes comptabes internationales IAS IRS Bron (cot sme) 2006 160m apecaton sures Normes I / BRS Laurent Merancr (eal Busnes) 2006 + Ghose des norms comptabes internationales Stephan Bran (ea lose) 2006 +145 IES Les Nemes internationales Stegnan Brun feo chy & Yrs) = 2006 foerationfnonlee aban -Can Joy PRESENTATION Rrcramratconme nasi dns a ont es an nme 1A Roe vers obits NcomptesSa4jier 2005 peur putea ces conpts cosas des ettepres de "Ueno flere fasant appa pute 3 Fapane. tem. eeerentel s'tenara 3 Tercemble des consus console pas set apt aa comptes en {te dons ure vrcen harmon pour ls Utes et rajenes Onve es. Par ur requsitistion on ERS, le stance comptabis inomstinsia (Us corcerent eget es potessions des Fane et Core ge seston adoption e sree! pose aut entopses dave conformer do remorse cts 'adgtation rerso on cause des syste de evrting et des roe ceetables stories tor fomaton i ersrne ce neweas retrente = completion sea miesion aud tere cone inter : = sepaten ce comps nxven tesla jiste eu et pdornaree Gre conteratoneseoromiues sues aepects jae reuse matrodes conme Factatsation ystamatiue cout amor,la classfcaton des instruments fanciers, ola dversh6 des maces anertissemert mutation cos operations de rerakomentafn ce rena es tats fran ers compatibles ave: les oxgences des noes ; ~ avestionnement surles impacts de es dapostons sure résutat et Ie ban ot sure nézaseté e'explquar aux actornaves ies facies de cos changement Le but de cat ourage ast apporer dot stuions cnzrées a chacure de Enscittculds. Les ea apptelon sont proposds seu afore de rm tion de stualone wells et sort trates de mance cdactique sovs Ia farmed exerces ave solitons cammenies, fn de pametr ue para seziaton et une meee en eure maese des ronmes. LLapproche est exraustve at compte. Touts les nermes sont waltées et oncorren’ les iferetes configurations rencorées poles eniopises = remireadopton des normes 18S. / RS tests oTimpact en we du passage aux normes IAS / ~tdgation sun ale dans les comptes consol. = anrations de etraitement cans es comptes consis ava ae coocmnte ax oorentots AS / RS —teaneposton dos normes AS / IRS dan les comates indies: = diveyences avec es rglesfiscales et es cispositions du Pla compe eine es ca64appteaton tater smuitanemort dos aspocs comptabes fia ‘lers et de controle de Restion d'entreprise seion les nommes IAS / HES. Les ertures comptacles données dans les solutions des cas ¢appeation ent conforms la st des comptes oy Pan comptabie genta! A ou en 2006. Un pan e comptes props aux names 1 / I, pou es t- 6 unr pas dans Pan compl girl es open ges Dans un envicrnamertcometable et rani en lene mutation. la coals: ‘ance des nomen AS/ RRB ts mata de lee apceation ane a aie lest devenue une compétene indispensable et echerchée cue ce ine aide Sommaire Prosartaten Chapitre 4 Les immobilisations corporelles 1 sr es ae onan cone Lamortissement par composants ‘scl ene AS 36 caf 3 = Metodes amertasenents et congossnts Les retraitements de plans d'amortissement (Cs = Ratan samorserarts cergatores ‘sects Gumrrie AS Bet 18 as 05 Rovatemert damortsemerts ores untés pode ‘Soc Onn IAS Bt 16 La réévaluation ot les tests de dépréciation (Cie 6 RSeaunten dun eaemle meer ‘eens Coomonon AS cas 7 ~ es eration antes gerdaies (eearere USN) : “ScnteCares ws 96 La comptabilisation des coiits d’emprunt Gm 8 —Comaintnion at erent ‘Soci Epi i 28 as 9 ~ Asquston dace egfenent dee ‘Sects Hone 8 23 cas 20. cout emg at emaoaaten poate an irs ‘Sect go IAS 23, “0Chapitre 2 Les immobilisations corporelles particuliéres Les contrats de location ‘Ces n 1 —Les noes MBS ls rts de cassia des carats ‘Seats ayes 37 ‘Sacé Gio 8 1 cos or 3 ~Gnanion bat fea bch) ‘Sactés or & Reteced WS 7 Los immoublos de placomont coe hist MS 4 Les actifs biologiques (Cas m5 ~ Companion acts ops ‘Sac Semone AS 42 (cs 0° 20 ~ Crate ects ogee ‘ics Goria 8 48 Los ressources naturollos ‘Ges 7 -Digrciaton dais cans nds pave ‘sce Domo RS Chapitre 3 Les immobilisations incorporetles cos m9 —campianiestor de ops ‘Sct ee S38 107 nsf 20 - Reérauation cacti acopes ‘ec Cartons 1S 38 as 21 = Corgan Si treet sf 22 Conplaiaatan ces ots éeiason de gat Sova 60 sore # “ ‘Seve Sic toc IAS 38 Chapitre 4 Les instruments financiers Les actifs et les passifs financiers oern AS 32 29 ‘Secu (e ms 29 os 25 Reclasemant cae tandre cones joe's ‘Sect ngs AS 32 et 39 om 26 ervasonetgutare Les instruments de couverture (is 27 Want et cor acho de doses 8 tem ‘Sec ination IAS 39 ‘Seve Gobo AS 30 cs 29 Les coro 8 ene ae tau Set ‘Sects Schumer AS 29 as 30 Cone oan ute CACAO ‘Sooke Curcume i 29 335 09 365 a79 05,Chapitre 5 Les avantages du personnel et les paiements en actions Les avantages du personnel (Cos 31 ~ Les avartagee eau ane ‘Socte Bigs AB AB ae 32 canton Segpgners et none ‘Soci Sai AS 19 Les paiements en actions (Ces 33 Lea tchaptons += Le paiement en sctors ‘Soc Aran RG 2 (Ges nt 38 Atebuloneubardorede optns a xtra Sect Roce I 2 Chapitre 6 Les provisions ‘ces w 36 - Provan peur iar ‘oct a 8 37 (ces 38 Movin pour mpertaton a ranger ‘sce Pome S37 27 ma Chapitre 7 Les normes spécifiques con 42 ~ Ls stocks a ‘Sect Open AS 8 caer 44 See eos 263 ‘Sect ipoaio AS 20 ont 45 ~ Conte do crsieton ev ooe . 200 Sect sa 8 at on a6 = erent poste Bl cee as as 7 = Acts mrobiines dans un tt de transac et eboncen Goxtia-- zat ‘sects Coctgeso Chapitre 8 Les conversions en monnaies étrangéres Les opérations en devises Can a8 ~ Comptia es ects occasion zat La conversion dos états financiers Caer 49 ~ Eats ancers on mornaisexarghes 205 an 90 Eats nancrs on eanamieMpeantatorise 303 ‘Sects Peas AS 29Chapitre 9 La présentation des états financiers et la communication financiere en [i (Cos Blo compte de sua aa rome HB s Sects Myst S$ (oe captaun Spe vena e 7 coon ‘Secs Adon AS Sat? (ase srtnse 1 2 (cos 54 = Rloutt pa ton 38 ‘Sct Seiten iS 33 ces 85 ~omalorsetoae i 2389 ‘SctéCochie S14 Chapitre 10 Consolidation et tests d'impact en [EB cas 58 -careaatin 6 ar ‘Sots Aarne IAS 27, 28 22 (Cos 87 —Rapaupemant dertepries 22. eeesseseesee Soc Poser HS 3 osm 58-5 etaodt at zi aaa (cos 3 -Premireeccaton des names BS eae ‘Sacté Poles RH es 60 fest pac epalend auc comes levels 63 ‘Sc Boot St PE Plan de comptes utilisé pour les écritures compatibles IAS / IFRS 10411 Prime d’érission- option sur actions 10521 cart de évalaton ces inmodiisators corporis 10522 Ecart de weo.ahation coe immooiisatiors orporles 107% Ecart de change su éeents non monétaires 1072 Ecart ce cnango sur imestissement nt dans une ort dan. ove 20712 fear de réiakaton cas acts dagen at vente 40713 Ecart de wééveluaion sur Instruments nanciers de cowertue ee th de Wesorore 20714 Ear de évakiaton sur instants de cowertute ines tesamentnet dane une ent ange 1078 Ecarts acres sut vantages cu personnel postreus ene at 208 nteits minontaes 409 Catal actors poores 328 Résultat part des ints minotaices) £1531 Proveions pour engagements de retrae ot autres avantages postereure a emp 1678 Detios de location fnancement 1687 impits ditérés passit {8884 Imrus cours suremprunts aupbs df éabissements de re {16888 Intrits cours au detles de locaton francement 2051 Quotas e'émission de gaz effet de sere 207 Gooewit 2432 Immevbles de lacement 21RS-T Acts Boiogques ‘27211 Tives obliatares conser sau dentonce 27212 Tives bigtaves dsconbles Al vente2761 pes dterés act 27681 inerote courus eur tes obligataies conservés jusgu'a Facnaarce £21682 interes cours Sur tes clgaairesdisponbas la vera 281857 Amorbeaement dos acts bologaues 2307 Dépeécation A. goods 441 Conpie dattente 449 Quoias df dmissions a westnuer 8 rétat 418 Corote de isison 4489 Quotas d'émisson aloud par Etat {491 Depreciation des crdances cents 50821 Acton cetonues 9 des fns ce wansacton 50312 Actions cispombles 8 la verte ‘9881 Iidonntés eva complamentare {6618 Intreis de dees ce leeation tnancement 6708 Pate ecenirnae sur rensxcener ionebisatens cane 1681157 Dototons aux omortissements des acts bcloves ‘68162 Dotatons aux dépréciations des nvobisations corpores| 16876 Dotations pout apréciaton excepted oc. 168771. Dotations aux amortisomente dos services paesée eur avon tages du porconnel postaneu's Feng. 668772 Dotatens aux ameniscomente de 'éeartactuare eut axan tages du personel posteeu's 3 Farah 68773 beaten aux prose ecaplenels fur nartages 1/8561 oats / Charges represents os emissions gaze 7/6681 Gain / Pate tur sahsaton 2a juste valeur das acute ote rus des ns de traneacton 7/0589 Gan / ane si ban 4 AMO A cons 17/6788 Gain/ Pere sur dues 3a jste de valeur es acs ilo eaves Chapitre Les immobilisations corporellesCAS N° 1 Was 16 Lessentiel des IFRS sur les immobilisations corporelles ao comes ures Sn enc 4 ete qi ot ‘moon ron on cot dacqcten sna arta ot ato epatn Fnoncés [BL sot coon» tt non sts us amie: eae on sk Pomp ane ge ‘thea mee Intute mana 3 eamgtbin&Pct IB nc oman mn rat aarti nym on rota geeegureret ‘eaees mones 142/108 Boe, {Reqaatn or cut laters te pats I): 21000 € “ote ae een Wn ee wi rare me, Inge mitt cae 8 act or xtc, Li et Cobo poe du tos Aa Doras Fatt ep ‘Sri 8 omer och ea nera re mae Re ‘mews uss ce poets noma son cs rogtean a ae (lu bi perretrt de Feioe ue mde autre 6 aga at ‘o posen pert esd tin 8a hurd ses sts > I ein cnn a con rr rn ct ee ‘Certo Feighon Ge arr tnt rin vttan se rae SiS trees oan ochre ns Presets de comeabaon eet ete are Fare (Ls ssn coos ott 8 ra us 40 000 € re acorn 8 etter {Seven came acct pur non nr 300000 08 ‘Societe oti nr are 370000 pi nA Pen, Soir es tats wx ates 8 ample st NE ML (Sv ace cpt cfr en snot pamas ane) Ss Fos ‘ermcnte wotsen errr met eure nade ovresenet genet ‘ocaces re owen sunt onerous are lo mesee oo sete ‘Ttmomnrmnrat rt nets Spee nat it pena err ‘econ 8a gunn mare: Que mdf amathanent soabeu o- {7 tre ncn te nse re I soe cote sgn te 25 an machin cnet nan Resp lee nrc nr eh ep urs nie ium iinet conten me ne unre sn ont ator ‘te ns ores cnsies ans tel ‘rntenmes tpn 4 Tena de Sts, Panera: taee si Je PSs cree Conor oats oun Casts Corners ‘ete 3.42% On tans 39549 ome ton 8. Re eee carom gt wenn 260 a 200 «se naan ‘tet pr conosurts ast me Sreten ononga ce eco (ine Favor te pre decroune on iso nr 3 ete prina meen, inte see te 3 nen soe up fn in conn enous mein me (Ls med Conon wt Faso es N-9 crs rua Be 8 npc co Hrriaren ft pe a or so merpeicion | Waakvimateeae [im tmon] we] Fr te ute rine coms ol gsr at | ee vem os mos] pee a ay | Een cutie +0 ech tn stn ee pws cans esc een Tee a) eas = & ee Seaton alon som tes mons 1/1 | Recep repent 119] eee helen meaty eu ha eee m0 | evtures de etralterent dans es comptes conselids du groupe ‘Aon tet an a! a Sn rer wear a ith ‘ine ere eau convened tute ana a Nees ‘ures iste m= a 2008 pret wo ere Se ‘iat outs dnuson ts wnetinaters eres me ot rte ‘Secor ta dc ne Stee tb an Sane ‘lve arco fe cst cerca ue ete pa Pate mr Eo es |=. Js | a pal] toca ma {ert aman cin aa en ep eo Ee iencoencnenern ‘owen ssn:CAS N° 3 TAS 16 Méthodes d’amortissements et composants \eomare re ctw sat de tanto fa aca cn et ‘ence npn nore wes 275 000 © Cat et master! eo nt Sr oe pas bo 10 ur, Cena n hale peeve Famartasrert cones ane on ‘Se cers mcg oe carga mb came Terme aurea ot bots Forrest panne 6 Fen ett ‘Gtnat moscierCucanon tn UP cane timate net fu 25% abo a co agnunon svn tne og rsdont e876 ik Steer anes tac, serine, soup ena, eee ‘Eienton,eguenart rps ta ne Stu oreo ran Pane ‘Scr oevertena Fou nance free des res tum eas Os (ex mys ere pa 30% can at eben oto ue le ase ‘eran comn cannes aun trent econ arene sit ‘Sin tase te ws stators tas ot wont fran 1 aan ‘etm non teesacner motes Sat ea a rank share ‘nsec urs coreourt srt eve ara te dese ret ‘Suietratongra tetawen harmensest Se 8%‘Trova demandé 1 Pentre on amorbvement ania 9 te de een 2: Pus ne compe nen en acca Pee Ne See termes ns 9 aca 8 emer canan ‘Solution (2 Gabon du plan fanertssonent 19516 ptt sian un at a mers honegees a tot arr ters sn a roan 00% hum rcs rer, ohn‘ mehaoes Farerarens bee Sess AS 10 wet mses ‘nevoate sagen argocinone comme Woe 0130. {oun or uc comune 0 so i err wt come hit re Forename dr cero, 4) Pans eamertssnen es tea ters lat Wh eh ene Ciena eee ee ‘ra fs 8 en ve ‘ce gh caenne can tater di a nt etn 2 ore 1) Mam necssent de des tens ‘ors a mete G07 I etn un eran ct eka para ere (Creston - or een) «tone nb ene (etre un aertacemt dagetst ur contr mm sumer Sat ‘Sees. Got roi ese rsa est an oy morssnnert Slestirerte cain ameracome wens pincer epee oa ‘Sine tnd eS neers est spn navn ds ses et S23 bya se 6 efi nrg ccm Dre st pater 9/5. 475.915. 2/190 138 arme fancier coven Su wre acute ere are, apace {Sono onarn een es pnnsne erst en nse oe ‘aura soe amare ee ss tonne nevonyn don somenees eed $294..410= 68 iesim specter 10/55 Ne 2° eres + B/S an Not ds eS ‘enue at ana cette nev’ Ebon Nos onde Sonar sores iSefeanaice= a ‘Eaiemiag arses: {Sra at green ets ar ese came eee eT] 2) os amorazoen epee hronasmangnrrageren ern Ws 2906.0 he Ar wn gee hensicrt se 26 donb bones fc thats en moe se este et don ncn on Teo hawt sz dc quienes rcs Sr aso rw Fac pour ane sa etaryte tn Carmen gm chun wr one erat 3 ce nite ‘vt foes nat ose Lorine teste aa Se en ‘Sussauts 10" ares ew en facto Solar vss anaes en ‘loro sb) ct et es von ogee us tes nore ds os sans Oe rms or eee WE (Serge nena are 4) Pan Caetsenet chs ea cacao cami ‘Supmveane nosh sree ce moe aeanenyin amreeemeet nee ‘lasreorte 4 eon san ate’ ce ware wou ur ee er rece ise ovrtntte = 275000, (kta de err) Sreamgourt =O0980 kre eonmere meine 252275 000) Heto0 | (ite canpourt tna 204427 00) ~2se0 Gates cmomert pmeonstons ‘00 (amr veccle npr) ae alan nT | Passaton des tetas dames compas inddul sur ere ma [emetceoapSpeoe mee em ie | feta emep cpa in BS | Meta eng: samt met 350 130 | Sinema |Bed wr Retraitement d’amortissements dérogatoires $0053 nour poate acter on cee Soma posse Zone cout Solace Se Evra et cnt me ‘21324. ses Caran ope ental HI ra eons dos Travll demandé | preter pongamsinemest imei dn rr eran PES im Pose 31.2 os rts spipien de conte emai st nies ‘artim 335/3 conme 0,Sten: PF aas| nines ttmnttinm | "| ser |] Pantano aloes amertsament ane aut tle ee em we io Ta a See 2 lames fae [Beene ee ee “ mote ia] Stese ne tal Cried eRe? Pct bedi anasto lapel 22a Sonncract degre et con th rpines ov Praveen ‘ie ane Fue are hi esrses rs mine Se Ferner Ware 14s aon ot pe oe mete to 8 Foon de Ftd ws S083. ce ‘ryardna en caso. chrgermt se mao corto avn gener rca tm Serta esccrecom or rortnorern het ease ei racine SSecrw etic sccm pntonare ee ce wenn Neary meas Scan a ee eee eee teen ere eee para ee [alae per errdafeal (a rj itcittrmsaeenmees omens aap a mance ved eae eee reese pe ae e — | _SA07 ss es CommmtabMinates Our MOTs d optervsecion Asc. on] sae x50] {hic waren Gon cnc doa eat rotate 33 weet 7/2. ferseese —_- arses core re earn aie —_ (© Passat des éectures ans es compos consls en sce Guumania prs [sa ate ns n00| a = oeeennane een i aeesore on) arn Goes SaccoCAS N° 5 IAS 8 & 16 Retraitement d’amortissements par les unités produites "Nd alate obo spree Wat 6200 €,‘Solution || Prienation compare ds tablaun Camartssomens se amt int ‘Elem sirname sn ren fae ENS Hat eset hr rt Ko cant oes ae iF oe ima cna ie opr ey Tea SS ste | cen cies Sa Ser anc sex orem Ft gem fit ae Se se. opine OP {herent cara a Whe ase ori Wt 78600 oes ‘acme: ttn nn Ye Conn me UP a 9 60 fore ompe mera seen pate ve ct: Fe | E i. Reber [2 rts eminent es econ emails 38.124 ‘es eva Set 8 one pana Go cons ‘item Sta eu sous rents moe emu UP): ibs Seoeonenmcn oiCAS N° 6 tas 16 Réévaluation d'un ensemble immobilier 31124. Send Caren poche sl es apnira US 6 ba Se mage ches ce ‘re era, tr a a 0 G00 Ie rer 8000 © ot nee remo 0 c00 =. es Sees de a tit Calon eet aaron irae lin fe orca =a emanate In ing ere deer tee (ar ccs atrents 8 espero 135 C00 «560 C00 ern Se hat Serve can pangoenrtn spo, "copa, rsa wre 8 30H rer ot rey em ge“APPALGATION SOR LES NORMES IAS IER ‘Solution ‘oman rte ofenpron sera cpu gun a raton po ‘enumbi en eine Cepoacsw fearon FD [BSS ecarmgn trannies cts acne te, cect pasa te ‘pe sr dr tumor ro Soe ous honagnes Sar rennet inne st aun vin eles wiser as ‘scorn tren ate vis oven ee DN ees ‘Stars deers sate ‘isan so rete abies ee Fee ein oe ening 3 reso Sart roaen sow sie gore Tones nea eevepian ow ses gare wea my ncn es ‘gues ae tse tae Sasomguas rls recs eee {etetrtsctna se fon oy loons nrton se ater parte et (cat os arte oan ot passat es Greet sreompte tears seevatunrion ov0w ese ace in es antes rim neers se aan me les etn Metter arcs cover Gain eet cm em acne cat cao Maree ‘Shin Scorpowet teraserar mien se evant Dope ere, iat Cutrna raps ets uc gre: tym ates [Ab pvtcoerts meas fas ous ate tonsa oy 320 ‘erie eters sx eens Nis Neb eases mr re ee rere (nace ore oa au 124 oe Sa ae ace ———— rer penance eS feaere “ares oo TE ews a Tees | aa cee Sas [SE See | me a icra lesa cea lfem eee em | un | me | on Fonssanimeseceeee | eon wast] ee | ar Poe EE fe el oe | pe | coe en Sue 8 cette seconde mévawstion, le valeur nee cometable Ge eemnble emobiher Soe Se =(eATION SUR LES MORMES 18/1EEE ae dren soit eee it cre erate eat aera ‘Stes stn peeps ats coe. remanent, cle et doe et une don onesnerare or fon tn ertr mga nt epee ‘Sesto sme or S/R x oer 200210 38) tect ne gyaestszneio este ite oe mtr et 3.8 20-85-55). ae 285 wn stent cone enlace = [rate eae [wstsince| Oo mremncsncamcnns | oman | san | ian | aan eta eceeicieree | wee | tant | ta | — Jammoeneme seeeim cermin | ssn | sons | man | sae ‘Site Acete scone, eau rd st older apr {acer xa ara i nie ei a tin a heyCAS N° 7 Ins 36 Test de dépréciation et unités génératrices de trésorerie ‘ioe itoette oe % Gekton dat at re tore pe mck 430 mm nn doe Tiaval demandé (Ae Prckir a teat dpc de acti de eteie Dal Paha | Covgtaiaeia ut a ecm diles monwes 142/108 fa eae eee ans Slice ieee eh i wn nama a esate) ow iti | eae") veo) | seme es wy tine] “| fear) 5 zal va 77 etn capper eaten psn emma a a Sinpomaaniear tan aa cabglonre uate EOF Re a “Shoei grmictheamee deen nage mene teas i pith thn ene ik gpl din Sone {Seat aipe pms rte copes bss neces wt ounien 6445. (i Prcidare tu etd dgrcatian Lame AS 36 cera ae et ati eh wet rte9 cas Brarruication sun (cs monwes 142 /1EKE wor [ows [ova [se [i [te [is [et rear 9€ ecrateration et wnirés acucestnicts o¢ 18 ‘ine FUG 3 tare ud rt re WE Ge 200 pour eC se de ct ct ce 1a Lean ee rane gry sre 20% ete Ser see tte 2 mat et pte tae US Getto san {Evie se care WE ed tl corona TUS oe leu FUG {oveue hc aero peas, ne eer eae ie. ih | 38 a) am =a a 7a en =‘ime aor spn aw on HSC Ge uN Btn es Gen wa ‘Tye 20 slo urn gs Soa co can est ase tenn leew SoMa || Comptastsaten de la pore dans tas compas ncievels {strc ans it 9 ast et cnet Yeon pga tte cog sre ates es encore ‘Stila at pean ft Fase sem mono sates ees AS 26, ‘er inpr ear ey ment ere Sra maton pr Oe ‘aor ees Ute nano he ost fr eet are ee, ‘san ent ee tn cones a et ee oe vere dea et ‘hipow open soot eo sees eur or oe rember Seat he jetta (e be ne Sans ues pos genet a eine ei rs ‘Sean Grp forerinseret su esr start ps tr pr ome HB 3 (leet onet roura corns ened arene CAS N° 8 tas 23 Comptabilisation du coiit d’emprunt sur acquisition a crédit Canmore terse #conrunat fe 1/2/¥ Taegan an str ema fencmnar sh aca Ls coe corre mae stmt ean sonore rgght ue masse ne 3m gure ee te om cute srs seagate! ror, na tao et ‘mong sup ease x scars wisn Ned ace et ection, etn cde bgt 12 ot 1/8 eee ‘herent a coo ee 0 de ec ema pment a See) ‘esis, erepiie male supe de tanec [Tava demande | connie montane its ea eats prt te entanot) bist par Fenvepiae sna eons a eh. a: Vouwprce pin pat pounce ee te amp dre at fscqton ect yinrer dora soaes nse rare creme‘Solution he a AS. 28 pon encanta ns cages ers, enor an {ee stration bre slot nt sesame stato acento, cman ‘heir utr a ge rein Set Fn de are ‘ici ce satorert cone tbe ate cae cca remesat So contr 2005 € a: a2svsm1 cour prewpaunt sun AcQuisiTion A cR¢0IT sane ( Pacatin des Gvtrs dan compos neve A oad aw Caen mre! i | Sa s] te [epee ew tee | Sitwaieme nacre re) 200 ‘ne ne pron oe any cts une etek came tac ea ot sree si co 9 oy cr fn ot ee | a twartnres ensacim ane 18) tay mpc ttinoman ok sos saa) si FP ae eect rte 20! naCAS N° 9 IAS 23° Acquisition d’actif et reglement différé ti 26 ma soci wet carci 6 rate te rei huts pr puro rrtrt oe 96 G00 USE ODU ibe ay Une mere ‘Srtae rege a mon ensure esc forum oor ape a ose ‘rm ee 'ecerate porous tt ure wt hm On Wc See fet Tae cos, ok Fenton sks de unre (5 eo th ut ‘iectinagase ans annonces naar nh a “tii then dan rs ntl er aon ar ee gi es i 8 eo Dest ce tases, baweieretpscgin, tre obteron ps Fate fp cat mean arat target te nr toes se Fm pt Gem ctr tr a nen wh ree Cegaporart ost ona en tsar sr a, oot ie vera state & Ste Cmte st cee ang btm Sere oea ergo ot sr de 4% La ea cbt ae 1.00% es lon som tes mons 1/1 acquis ore coum Sacuton ts mat ctl turer ntouewent ‘imams rian fags onan (SShomevor rae sites ceccnunoree tee Sete ce nce - UR amen cove eth a nf} semen wove son ete mages mt ‘Travall demandé ‘ik ects duane asco Panspa os estan peste tere ‘Pasa an erandant Fanaa pth, ere ee camps nots et ii. vo Oooo — La. ost cee voli pan ona, oe mental tnt0 chs Brrruication sun (cs monwes 148 /1EKK ‘St bec nate ge 1/32, eign rg non an euemes nur ftamert SeempUss/tn= ease Bemewe/ie- — “eieoe te sone rs rose mars cea tana toes bt cat tern. {scree Store apr. eas tte tw te Se a {Coen a tanga tn ncn cr poe en act es conde tne hanna oat smcoue 8 mowers wie Prep 938 pt ‘ot sur re ncomten cs ar’ nes acon Pe “ster Seutoce sre oe Sec ponmer oe eros Deena Gee crusade ores cae ‘rece ar ener ae Teoo stows Ta 7saruS mamta: Foewo= 37 = pemiers eet cones aa men i a se Zemswujiiervasea2- 10196 ‘ure estate cao (CAD 3): Sie nce romero ers Gueeiawsrs' oamacos ‘eet comer eta mje a pb: oasis yuna: 0 ci corgggene ops nacaswe 10 vasa Coiit d’emprunt et immobilisation produite en interne act nin i oat te oa imortera tcorpmcenntsefonarge race rane pet ‘Alpen gest ce ona 3h Travail demande 1 its aos mechan pao to ee de emore[aed ctt de pedectin ot clit oFamprt @ im] im dsl =] Bas Bae, ia 8 ee ise fain ede oe a ct oes1/0, revi sec nu ara cu en ace ce ce ‘eco baa nintsinagas sco OR oS (crue comptes HS Sus es oes nts ‘sy serreica sens crete pes eh een ah ime ons {ans eet unre tan cose ae pat ots abe Tana 1] Ten ta tt Phase ot ae se a a ae a a eases _ =e HS ao ere cams om sso oat eae eh | oncoe, v3 S desoanan Te ow lee = Pe) = rl rat a eins i a een tee aa =e =a aromas . as eo i ss—=- a peer abe eee ceca ea) Ses 1 Sitear now ls line Senses Staines ares er SScecetatcnerlton swt 4; $88488 Geen % 0 oan on ec (Sitienstemce si ot pen err sci see Gotacaems Sects emt dot rmbormeaan ant sizes” osm EEE SUR += aR - as = ie 08) 08311 Mmm rare (A+ 0881 2-2-6 nmChapitre 2 Les immobilisations corporelles particuliérescaswe 11 wasi7 Les normes IFRS et les critéres de classification des contrats de location “eon omnes iin me I onan ne i tn EnoncésI Ls ses Ant» ue le .208 wn conte ex al pou een er Bee cin wane Moats ferro nse tems tome cn de provement de 2800 moc ontn dco une ee cht ncn 9 200 ees Eine ie Fndpret me mann de Wt tat wt Agee ater at tr conpsine fet ann ops ets mate? 2 Ls sees Arai cone 2.7.8 un att Salt pra cnton en te wes stot som ne ner ore erate Ge 6 000 HT mie ‘au ewe! maga srt ects Ama os 8 55, ‘A csote sar et dr compan at dane tempts soe Amaya? ‘2s songne tras usar cre sn one ee ‘oemnyerat une etl 01300 pe ere sea {tm etetoment anja smut oct Anant at 38 ‘gel pe cna cation gh a raed ere AS 377 ‘Solution [Eli terre tenia eto 8 [rama AS 1 amare cn ete pant pou unr cra ero ‘Snr ce on tarcrrt Cail Lease it bu Pans Se es es Sta te soot ‘Notte Je eon ce tre ve rote ct ev pm ume eo ous ci oan Sate at pnt at ol Oe ie 8 ‘sce ten fet ie Ree um carrencmer ere cra ‘ert coroon sr on ‘Tiarieonuatn creampie ate ev cman 6S UP ‘edness ove Ton cree tte 4s Be a ‘cs nonce ENE crac onitags 9 guassinieaion Sines eonat ne < 940,76 ~ 375) cate; 760 4.0108 « 4=BOHS™ —g5g9 Les 010 $= 2008 acre tne sie ec ane cron to (cee tot Interatgn (98 cate de rte de peg at 0 ate crt on crt Leyes acne 800 L502" 89 ae lteter va ak hi pn su 20 ec ‘ice et ps ior aconmorconet coat ue Se oespees It ine pn eo a pt 4 780,09 pa a cate mse tee so es ero ae despre ct pe er tr: ta 72503015 «$2405 5 94150 «as t= 274959 «275 000 ‘30n a comet een ae pape Hetogin (6) or erst ps es onseos ean foc ares mecca: ‘aoe nore) (See coves 10 sna < 16 «0.753126 os) Drewromerea,tarcevest terse mostanneo tae dates Lae dene: 203. ikcr ie a fata re center: 31 000-0220 {ape anon nec 9250 even ar sawane ato oe eee mason ee tate Gaecoc: ie? esat- 217m tacondettar et anomie fis oe tarpon Rte le tcp ones rn x pe ayes sna: 320te tu rt te A cota eck alee ate | le [mecama on too nagaree cu ett recs per 9 ae) ‘sec ntl ects Spurr image baer sea on oa, 1010-5000: 150042294" 4 gasnssounnt sur sot = 2080 oven te nn = 2.62800 = 3 =1220% (ctunat don mverert oa enlee Sate Se 000 11 500 B=802607" , 9250 x x0atno™-29 679. San ci a emt 0 at {Sie dev oshwenet peat pet ete ests rents ore feet tee ct eter oie ete ea cre eve cumove. le scutes feos car ‘Spasms ou gorarcetion acl weit Ararat wn spe ea ert rte ‘Shines ober 31.000) tava otnte sexperts mand 875) (Bile ore rae ent: 36003. (ss a reowe oun east ipl ne put Se ctor ee Pin ‘owe Arar ot oss ee ri a ‘hate cs store ets cevsorert regal st e ut Serene eee ert a Sa ne ‘gate Sot) =4.3%6an acco anert marge! ana; ceva ent fatbwG>— 122550 nme den ments cs 6.000 10229 $= 40229" — 94 009, [Et ern cra ot cnr ce eat inancat Us rtos out cunt on tt en coo en fercer Pe 2 So ct toate tener vrster ce oe bonne een the ne se ort (2, vee A a) Heeroma ee i cori ar esee tic dct eta ore 98 sane Sota 8 eA ie arn wate Got oer it Wings 9 ie et ‘re weg cor 6200 25 4300 ABE x05 9819 00 85% on Sater eee cate ut dete ee fan nha cen tei ism re rman ce nf atari a poro3 amo. 25 ese 107 ‘a etre wre MS 37 oat est doe cass on beaten arco Chatman Semen erean aman trom neon art one be ete se ureter ce hetontansart es danon corona?caswe 12 weit Comptabilisation d'un contrat de location-financement La toate cco anon ror a cd tare pts Sun oti rao wet Biter tomer: 846 otvamo ‘sl ss corte coacen ares Travail demands outer pean en pct ome IAS 17 en eta ge eaten 2 ri nm pi an opti na tn mde cemutentn cries caroon Wat No 6 oars 90°" cae a Solution (Rt casateatin du contatcece ce usta oe en nf cana tn eM vb ma (dese Stecrnt 75% we ce ve tarremace ot ite Sin akin > so car wre “ee itn eo epee ‘Hota eure a 248 5 <6 0 fee ecu ce mt and puaet oe ep 8 ta aman ero Sess an 400 «065 1 06 tn dave lecatenfroncerert iste armed mats sees, Conponinene one ee mgmt comme et ata petenate el {eu tn aoe Pertenece onas posse ce lnutgucvert wear ten ‘xrmnnc ntooy Rs 1 anon on ttn ae aor gut. “os innse mortge eros ea ( Pssatn ces eure de rglsaton dans unl cesaaon Scone concen 5.7, tao pus tn Wr Stoner Serine me ui pring 1 in ee 8 | ii cotter ee ' Cope ts veratnmacts sua | - ae ar anos nnn pa tte ce le ul Sit sonme omer suet Sorin i a Gono of oie 4 sctearounoca cer aicooe eae eae so wah enra trea era pas e008 ct rao Tinncr ater! [Secrecy stmt oo wept nr Pure pismo tiismenbarerecer -pepecerartecei {eco a et aee Mewes in eno 4am cae B= 0 fatten ce enor deni me Sateen [eee [oes [i ta) ate vm | tieseactaca “=60 CAS O-APPUICATION Sum LES NORMES 188/105 sa ci 88) cus 13 vw va | Cession bail om (lease back)‘Solution || Tatment de Fpiatln de cool dans es comptes do sel Valor {enter tn dots en pn rameghe re pes) de: eaeew- "7770000 - s2c0¢00 pactecmnoon — ne ‘tna tn rt i cerns ei iY Shame ons 96 aero ft Se tt a non PLDs ode Ge vate rptnonen, Feng empires pw pcre ue pb 2 meee Het ‘oul cralereasurecah tne eis choo re pr ele rene ‘Sen peer Ad moan toot ns 2 60 00/3 = re coe rotons: 268 00/3 56 00 yrenprovcen: $600 Sead sso 1 Cet dans ken oles els coos eel anne (eease ane) wee os [meee ems] mem) Ronen seco 9s] arene a oe von] >) a ans ot sn tm ene conaseecrnre nat some tatnor een “ete Ue pron ones rome ne cesar cone Wart ft a esr le PY a ot en ede ve ono eboerat Je fqrrtwreent reece in ut, Ssucton ne WY st oe Ices traces obese fate ot cones crm aunt ‘Gr do PO 4 tn en sn de ce anton Tambor sono ‘Seat gl ara ed ae eas eas. oc see soe Pet eer erence aaron Pete oder comple cone {oncrncrnt aps vate once pe see Sateen re marten enter oP om te derintin, ert {ot eon ones tsa ce. feces ance ee Ghtcetrese neers ebro n Trvocea 048 500% =I soy 20ro8e 02.97% (4). tn PU p= PA enon 282000 -rarvenas yan 6 sn 6 bn)lession aan (acase ance)itso de Feit it aoa de rt ns. oe sa ‘oot ‘come eas lession aan (acase ance) [BWalemart do reptatin de cession ba ans ls comptes ol sont 2) ears dns aes anit 30 | ee mi 7) sou 1) Sens 4 tones cms comps ona: “Sher 37 ines Sedans te ce sm bcton france cineatitr oa ‘tee sor oa on teman corer Sure st Moto Feehan ‘tsa cna inet ee ‘Spenco ot ra om Se nat os oa ‘ber soqur et consce corres pare ale sah Smerasorert Sitcscacovmenr Sls ce bu a ane de trent {Ge carenesceteer ness ear cones se eats ince ero ‘Somatnerats ovate trance capeal onan pus ta oe cote os Sev hFanoraurnat corer coat ota ere ire negro ‘Fine disso Se Taps repos ete aerce Yonge Sune 8 oy ‘iat rscerce de 0:4 are te bee uate ure snp in eat ‘hart ance ayrtaeera cory et mroraseer acon argc tat ‘imp ar jt pct en te res ne sonnet, one it ‘tease tuyo oat JoFurerzcri compte & erosion pases! (Geers tne nt ee‘ncaa ce riasat: |. jo eons wren cant sii cal ge oe: 7 t Inpectnetat: sisom 2303640500 ‘meetcaswe 14 igs Immeubles de placement a scat nap es ore cpt 04.6 an mene wea te negated een soens edna ses trenton tne ba pn (smc carey om rts beta chee SL ‘aca maceonat 150 wna Sn Fenerm, tema sero. Cesc ttt mone rains nr ree menage maa erat antan gamer ect, chai ot hee oss. ot ot nr tach rr 8 came Nes ge uprtnt e2.25 Xs ys srt mc a ase ase {Gost porte ape uf eee Scr de ts ‘Sn Ss tered senso ee Sos teva et e125 Sco ot‘Trova demandé 1k Pdsenes dn lnc amid sets Nien sr ero estates cmon eats Beate pana ean Cy enter coset 2: chr a ttn de rms on He 9 ne ver ae at se etmtonar spon ‘Solution (rms retreat su 31.12. dae eum cnsaton vata ite se a sit ec (Senator A ut ln cn ‘epee cpap ioe ee rar nto ot ‘ra ures yes et cours se neon ee mare part oe arto ‘Scose dsp chun re nrc de oer rot (lace ln bt tn de erm cone ms 3128 et cain; 2088 750%18 £0726 9755239, O08 ‘34.120, lente oma Probl at (ewer la a0 cen erat ston en ce ttt tna fms 138 =o0 «<4 05000-6375 623 ‘morale coach, on bsnra sees rts ‘no cares ter cate teint: on on) (BE cares ce ettemet on 34.12.61 ane oul de corso tion [AL 32.124,.0 este cong te iicttatin db os ores eels Seaman: | §s9c09 nut oer est ta se aoe acs: sks Frooets ocuainds: 226 404 x A= 407269 _ s9 059 215 ‘enor ona est rams cone be Face. ds ze Fe ‘pe cove saan rao cota ce cast sce |TShncue re marsmton ots no Germs oe ese fo jose 25~ (won Toon) =e 649 8et oar tee corse oo ‘eer attr ner eee ie cra: ‘hn fen a eat ner AC eb se she cra in aon nano weal sr cat Sovereten denna a cot it ‘ox compes ten” es teers Sort snes 9 cae oes eat cre es ere tera tases tur women ten are orton oan ota mcpos pe Ne ae rout ue Ni ‘Avante | ean et caswe 15 ust Comptabilisation d’actifs biologiques Lenmpnis Seraece, tu 8 gan youn ramacnnan et eet Is tite oe mre Se Meson sca sales Doak tnt oe roe rece ar cre rsa err at et ecg Src e noe wetness Wn ec ea Feetearane 8 pe rc 8 ete sere, enone sus eens rare por do force Stowe een x ie noni pone Ui bed net scam ne pe me Soom Sere LCesteose emma anemone tls nent Cngcannaston a ie Fetes pa 3000 tS te ere ot Sosmnce ta ur 1700 En Sore ptr oat ii naar ne urd 00838 he nent ano te on ars cir aL pinfen [034.2294 pm man un tna wen 7 800 er mee gt Travail demandé Inne comatatiuaton Sev Sen a a cnt prt va ‘Solution || constattn das sts olganos Aa come degen an case cu rl doer mat I Jidowaart wcorguoacot a8 w eltantetonoeee, res par prc cern oc a teoTadangenen over ose ae La vasemaoonbetageue o cepo pecen dre ee smh cue wo ute repwaten ores ov eeu en get) Nemes ae ee ne Sinetron secs egies ose re et ate Ue ‘rgmort rane! eras Paranton tra semere nena tsb ee ones et trots cto oe tcireaton ese wie Se ie tegen (Easton es atts logaes et des acts tants lr act rs ate a Sri es ete mane. {hase ie comes bn cee tt afew teae da ‘etme poes Vl sec oh os a es Tarvam| mane ees, eles En Sec, ata corera tarmac le ape ew rn Sex rv stra ns ert Prehinn) feces s a ‘350 aches non ora 49883 uian sours |) Comptanivestion dos setts ot es sears ‘Moomal matin = Ban Shunde anno me ‘SiS Co earner tao cee onsen th Bee) oe ae mea {Usain Me ors cfs nga He cnet ucts ‘Sno tvs versie soe snwans tee et gon Sees race cna gwen nx ces vac eS oeCAS N° 1 6 tas 44 Evaluation d’actifs biologiques \Lommpsia Guana eto gan goign canines 9 pin das ia Dever sev man ca en art.co mates 48/1 evourion eractirs (Soa ee a a aE gost. [| |] Se een eae teoeritkrespare tecentnlenitien os Saas at Sore reset ao eneor cooperiems cone |e | eee meee EMS ES Sa ee imamate mata aise inn SS) 25 Soi ‘Solution es er sr dessa ein So re AS 43, {acl pov cn te eb ane see me compat ne Sincere ge ctcue oocen. tt pu pone sn Fe denn, 2 ote et a eh Seton dea arts de sore eons res Tn iDscried Feecsh [5] cate oem ste ater June cope error mre cops: 3 x A043» 48.000 Revs dorm Sara Rinbesetetay q a | oa ev endo as oo | a Receeccee | sme aso | ssa Maprnrsoturbicde MOV=Oxme| “6580 ani | eo‘a ote de naa caswe 17 vs Dépréciation d’actifs dans industrie pétroliére 4 Prctds mr a ae de Fann ton ia ot a etnetn fos ‘emanate ace enneron arnarton goon bot er sen UR Ostet tat Fare 2. nl ep vende do cnet ee 1 Caer mee oe mr 3 tev FUE Feo Mer Spc sa SLE pcre shane un tree na Srecpamr ieUplink ccm eee | 2 Sree = Sine “ 7 apse Foie oeponrreetten ict tre ore ee Soaceaeene Solutfon RS st sre aise rate orracen d ortoms et rere es ‘Mrepurston os clin ie mateucee peers geet 8s mre, Stowrovte anc ci ret char $636 98 (matin ita caaiteaten des mediation es &ramaration talon gee ossues atlas anor rena at cates rc cine a pete comer on fas Cumoaten er Guns ms hret s Menge gvetec lor entero Gries meer dna cet en oats, our ese is Gases sre Skipape te eowrnensorctpperst sso ‘Ane tr sat ten ee eget de ct po “bons beable ote sea noes one. “Coe ere xt artaa et Sapna tn ore mc ae {ove foc ton eeraps or nerve Seurmne aoa ogee nth cere: eo se Veron, ‘iat rome eae ma ween aan se ot ‘rotons cores ages fr AS 18)werpodesepispa S 3 co ‘Sits Goxinton ot Zemietaon, Pas nme ecto ere a hase de ne Tips cee re ao rte acter ae ange ctor “pore et sober nu bene ts J reneefacta entrust nc ea ct er, (Sintec ery (HC! Wo a pre orn Po ‘Sas esses convo! don en Sear os Netedy uote Dieta le dk dela mtd col conbet tu sf Bs ee a — ee = Ba ke wore i tt ane alates a pean st iesieed ns se “0 | * Mae! ome 50 3 [een tr evetton Ie ts era a ee TSE seems a yeyeeee erenee eee Seer repent Da ea ote ates 2,0 tere Beato 248029 es aie es retin opens 820 we here Great (UST no 32. 12 435043- 10s , wsc0.42 2017510778 ‘ors ‘oars Aso. 29930718 , inion serra = 6e 208 ‘o0r7s os aartasanarts de ts etn ne FUT ant 33520 an? aon std ds aetna Awa compte ty abu de nln tere Srtcton on tsa ttm ectaners poston emt iso sxe ise soe 3.000 Ke etn st pr te et pore teres pte mur NE ‘aposen davai Sn na ee Fs 1) etn ds Stan a comptes aos a rps ha nr eet “, = eal ‘sete tear (85) Staton aw 1.12.8 Sf eeepc orea aa 12a a lar tage on Mat Cp» sa ptm oma Minne [onneancs ncn] eee Sa | | 235) Sceoee ec mame ee, |sat [Simm itn a on ape essence nie Jose | Bitrate matin, Sore eoteccaueceee susan] pel Macnee eo 2s] Sete in eal SShtecsne mena oan zp [end toe sae ( steaton a 3.12102 3s | Mratnariesomciemnd | ‘re sr 624 € ot ne poten en hate de 0 esis Bi | nar Skene tr ti ‘in wane ones serene snoecteret dre ames ie te pop Snow a3 ‘Salon peorton mane es ars arabs Me peering 5220. ous] Rta an den Perce ener] Tapas [RAN [ RICAN pees reas ren ce aC I | Pekdechadich ee oo simu Ravan cio “a0 | ss] a 3S | imine mane aes [Ecrfoycometesseanin | ee | sae | sam on] nee ww ons [ie | tae Soni morpebone mone = {a GT emctan on ett coe pe esi ea 63064140779" , 9918043 a073-—26773 fa ARTE ABT | g9p srr 48289 ts eres es er can USS a 1.12012 (on Kl: are [mA | AC eared neue Same seston crate Gt as 2 crest ne fests So contre cut net aren nt pe ss mom weChapitre Les immobilisations incorporellescasw 18 sae Audit des immobilisations incorporelles tele de wot et conrariut dans anon hesoeanloin rd coneite i opto pans eo Tecra traps set etn tment tren ome cee eee me a _——— [oma caer pe a tn Spee see ate 2 Takara om Tene 3 tance s 16 Ravan earn deme ie 1 timespan 1 Solution Ln eee Ao Brin es conden tes eps re WS 8. ise 8 Seren de royens techs et thane 8 herd ois Pe ete petits de ucts rma a erga onic er pa Fen ‘em enema rae ure ac ie attr fi ou Sore fr 8 ae omen teste W ane ‘re pt re {irc st Ae os arin abe ech ee ‘moe cu woss matsp et gscae or g/t ein eae \Zevore mesons me ret 8 vats at teases oa Set 6 nr ds cera Bes cane ‘Stcaon enon tenon co mane tree 270 ceo ie epmeee tos mee ports 7, ot 9 gu coset det ‘sterses es os ees ee denies ov wah) ttn here eet cevnansrere gare sean ‘einnire ete Sos tooo enous esc0oe60 CAS OUAPPLICATION SUH LES NORMES 148/105 ‘see arco ain. ‘eeu bets 82) TES Secon pth 3 4 art nr ‘Septic nan ent Stomenscu preter capes eae je eer te perenne tn we ‘lg etter eta targa xp ‘oe des, a cet on rman, fore cnt tt tet tes 12.48.3801. iNeed nates re 38) Se inet eran a nat com i cm ar ear pa ew tan o {ened aver spr oe peecon tg ect | Esra eects hare gees eon ond ean eee cote esses sc nome ar rere ota eserene coco pt 18 9 stat fn np {eee ae contd vo ceut Section oe ta bet esa par acta os a Go Pueens ne Er as ‘Snes onto {es racic sadetcs der de canetistes dnceret a {Poa om seer prep on nn pos Eioret tcc ner come we nob en ‘er te ts es teres soos suo pu es oes ce Pennie tres tones br starr ests Sr bs meen oe el at aps a ares so awe 225 00 € 21m 00 casw 19 wat Comptabilisation de logiciels “ast Sat ar et nag comma et tenn ent Fa ase Che none agen ten ot en ee, ‘isan ern qs rae e202 ear ese he ur ccs ss cormernc cpa. coset Bate nea ete (ee ga song ape den eri 1 1520 sete ne ea erin 250 cs sit es etree mae dros nef ete santo conauatu pepoene ak Bl ‘thes bee Toereroe be 4 sept pene Sea ‘srt eron ie omgee tu prema’ urea ma ste aon ii tur eter dee creendes ws gr eos Dnt pr tier {Ghontoes meoters pur aon re mate ce ren mae serece we 3SAN ‘a cars ont erte et tse oe age cs Eee a asus Sh ttpae e emtapasen wifes 30, e0EaNvou pede 2 240.2 et tnt ona Fare 38.08 can pre ba ce LG's pare pave na fo ase one ata a met Dnata rede i dcrergue de oie chet 1a enston Ss pons cops nme cee B Snes Oot 295 00 € ‘35.20, soe fois est, st tase es ert ons ns 10 fies ai ot ere oe ree venman ue someone tapes) Naan 840 Ooo € won 3.5% scnersaacs su Sen nou cows fewer‘lps ae aah acon ur acon ‘Travail demande Pane dan ly compen nds et ect Gee es Sars apps sur STEEN pnt arene mee | wa) a] ictisgemretannt pine Math tant Benepe depp inetd nee Solution (E evtrscontornes ax nomes IFS ans es comptes nies sr es se dvr den deat ee dane! Se aes sara is (arn a an age cesmegion En muni, un erst ar co dec! teran cheer cha Inet mene nrg eee rs a a ‘mt nc grim a tne Segment Soames rene oes oc mine amie oe akc & movant a YGF Gove ce ‘ie sutr ds boas tr ree mcr nme ple cee 9 Tw. waster et |seonperces pass tx footer eit cmguies er ote or nere ascites anélortion dae nt des sr rome data mess oes re nev ees cna hom a {eng ia Vou at re me sr rN 73509 (Bs Se sector routes on rar et 47 O50 Hy na- 20 ON ee emer 0 sa] “Reems poet (BE estaresconfomes at normes RS an ls comptes Individuals a ‘Sete ee gets ner ron adn ou agro ces em come “nari rece ster pms em conse sonra rosie spa ete Gaus ew septs tr erat cart Feneace Wet eva oe ort aan ie costes et Sar este cnr sn se const nee“60 cas erarruication sun (cs moRMes /A8/1EH8 2 Se] on Leste pat wane psn ea el stat cae dren Le fre cet pots dopa oat tte Fet fe eaten no {Saeco ar pa perhaps ee [am mse] ic: | RSMeans = 721] intense rt om Laguten eae scene ert nga Scena cates ecCAS N° 2 0 tas 38 Réévaluation d’actifs incorporels La est ran et na i nape ta i eo en tree cnt aca nao ag ALSL2N In mannan il hte nen Fuisatn (382, rehin ont wehngion ‘one a eg maar nan es ea des trevhves ot eons ence Tena demand Stamm tn est snc mehar ponte dracon a ane ncn re ot acta ms (Grete tte 8 ranersemert tle tel nt cog par eet, (| Pasation¢tctaresconermes IMS dar es cones nds a8 30.88 [eaten oe Fait ampere! congas nc ‘Soong peak tana sa) ame om | passat eccrtaresconemos JF danse comptes nas 2031.12. 2m seared Pome, fa em ane im ite Spe, 8 {es rts aes unmuarercan febt éie maton connate Wat pa ‘tia conionFonotasevew Seu pate sur wae cat Seaaaaen [Jmeom case suri nen eset sate sore je ae Fh 0 32.22% at Sr300" Lore +228 000-La7S' + 125 00-1075 0 ono: 407 * seas a|c oS nas we a = ie 205] teen de tm ninth son] Pasa entre cetera RS Sts os camps indi 30 32.1282 {Eat nrer cert ei chain ante. re pect ox Golem tae ay 31.220 ce tote a8 oc LATS 2060-10782 28.00: 107838 «377 Festa cae carte on Wet rir rte eee seromen_| armcacaie | necain toe im Cr ear mpi cr evousbon ete eee nessa egte Na let caption popme ot aarnca Se? 390 rca sn antnueSutaeat ot Strains contaresae ‘vs nee sn crc rere cin ec nrc AS Pl 200210 [3c eter scoavr pr act ce epacon Sepa ir demeheen.veto ise lute ce J el > Seer 4 Psion errs colores IFRS drs es comple Ibe a 38.1242 {a se ete at a 31.322 tate see tee au au oa ae crvan Se HW. Jes ean sm0b + meta. Le7h 7 S000 075% = a8 982 cate | eS a een ge eet et are tte le or eatin ties S50 50360 spe en een pres. a aa casw 21. wat Comptabilisation d'un brevet ‘Srraasbon sn maaconrt rr cenon onrert Se paonbes Gennaro comeaanonoet 311291 ‘en ar ol arc oer se ces Sata ne (Since Cometsarvert ue Tota ext de 8 ar tert s ants ‘Sr detracts Sra dS pte nour 8 et Psa Sistiajmae ns ee tet re a “Tiaall demands (Eto tin ee nn ec test cane (a never pro caesens de necrt st ment mete tarp etoile est 38.42Pose cans coves dnl a elt ae Seas x ares raaivon sane verb ot actos 3238 ‘Solution |] comptattetion ntl rant (8 1.12.4) le tet ent Ponetsenert Sun wo de cere cont on wernt ‘cece eg bn ocr tenet a Strains sonaporvet meres 3 re ars on oreescurrts sabes Inet naan ale ca ey ner ane arr Gor hngee st ponent on Nf tet et onset nae oon Semen ncamenmecea | Seemann came] a pez tee cn ret ace gt 20 rs. Lemme eer ‘te sznesondr Sonera sun Seams ci pate Sees ‘Gotanet Luann pense etnlnan setae 98a ope ca a hast it ae set on ec _f a Juste valour du brevet ae 31.12.8° ‘ot nn at aie nn og a ee ‘See, mec ata eate ney le secowe = 0-38 | cyngatntn de a tet pnre Fanart Lavin tntn tee aertements cae act on Sone mac ure ton oeaeas tate aa tm: ist!| —Bomeced ucts mais acasne 22 wat Comptabilisation des quotas d’émissions de gaz a effet de serre0 eas ovappcicanion sun (ce nonMES 148/108 DES ouorAS peMissioNs OE caz A EYFET 86 3 i eta wcrc cert tr tae en eee cet cl ce tar hate ‘etn st ctane su Roweest Caton ate et pit cnr St secs ct car coset eave cee Scones ev mnt ape waine 8 ct can eee = * ofc | | ae ae | ae oe] rete memenrenees| EBS ee eee ‘Solution ‘[E] Ecriturms dans ies comptes inaniduets 2a 31.12. eee Ses ee ee ee neo eeiree awe aces cee Se eee ae ne r eS = ch pe ct a op tt Scania pea mnetenegen ins | ASS (hem ent a cr comet cr Spin opm oa paca or hereto crt pane reef ot [ Germania ox 09 foam | a em sven] eee 20 \" al ee | ert ei os uses a rt os Qa hte ce. ce gg Ss Soe Pa‘Au 3.20 a cet open at ar oat St Se beasre: ‘Sto uous see gmaeenert «108 Sores: Stoo suoms mstanas it = ener au euna| cat tae fee seat ce tc ete (2 errs dans es comptes iadhdoes an 3.12804 ‘te amir a een 00 gute mien ep, our qari, op ev pr poseen eee YP tha 720 chs een oe lu SLABS vst] Ofer ets 03] MPTABILIATION DES QUOTAS B'CMISSIONS OE GAZ A EIFET BE SERAE awa tent eeonten a ene prt dn tin is Lael amie oN seven ss i doe ie [ampere tonto ] 438) is] "cc een so (Ab S1.22.N13 mt Scn wpa ct fe rte: ree: Sadat sam gainer iie- sscooe Sots nan nan ome a fase setae Gace wats “are Serer Sau Gm sapreni orca eee: ‘S808 a apne tar ce ZED ews ts tS wre 830625 faeChapitre 4 Les instruments financierscasne 23 usieaas Comptabilisation des frais acquisition Dossier Ls svt semi mee 12.40, 100 tre Aa ed 25 € 200 se ws “Some tin pert i it cen A rn BLN aecounse23e Dossier? tren scone poco a 18084 8 amin Ge 200 CO” agen A ‘lu rea gr 200 € am foe Gr A25Nrambates no a ar Ges car ean sng Ne in rts “fre grub prorat ces ouons Fabs 80008Qnte ntoneneté moc srme IS 38, alu de et rt eta occ intanan nce asa a Yorsucn th re ce otnen? ee ee {ee or focen spt ers. t pw sn ken nan ete Os - ‘on pw anecten b ut ag sr pane Tre pre stn. 1 pe an et ee S128 et cour ere de cn cn ‘hse Ferece ia mao dence econ. Ce nr et sa 2 [pater Dip m= | fat” | Si ferrin dmesg a es ceauen oes acer Met fet ne ent erste su ruts ern ect el Fn 8 ter a a ean ‘at|__ eapoana tance i fe | ReTrancne arco a ser | Gace tna Dont et * omg) NS ‘ee Dossier? noon pane ct: 52947 80 € as 18 40.054 0 € 20 3122 Tyee rr de rane ce et nkatca eon deren rt ‘te om Soot 62500 © ps7) ‘A 18.00 le care oes ent osgtaen (209) ea ae cn Se: eirsone ances om [Campo cugare ee cane ete de «Aes svat tances ass ‘abs undtene sro face treo) ek sé nue See OT .74 = 00 63.96% x EA mm 8 ene ar9 cai ara re late me AZ mt 399,76 1987443,743-200328%) «8 «20027 € te cot arte Porat 20027 200000 ~ 40 054 090casne 24 tas 39 Calculs et analyse du coat amorti sur des obligations ‘Sapen [ Nena Faucrorne Remtsirnone [Gas | we ee io |e =| sae [ax | ia0 sax |= 1 enero ngue pr cee pe obese bgt Ao cs toner 8 2 Eyl on de olgatns msi ett comment ats | ren tr conti A839 din cee nh a Rok is i i nt vi e's espe nt Po at ct ASI Wate Filner ct et 8 ct sa 8, Conpcr sonnten ota vcwanton ncaa sat ce‘Solution (5) alae sr es conilon émison ra ence arse in inn centr mo gh ee = 00 206285 Co agar tn cin cen ree en om ‘mote su xt fet ner Page a (mts des blstlns a cit amet 2) PorFebgaond etascetet oc at easton de eget sata 1000-975. A= 5 91a oh* wh i= 906%, ot uae cts aca ot acon seer ine cai ert, ‘stint ance i ergo) fue care nt eet es uae {aaa ent prem gl not act on Sc pein (ht rst’ ros nee conor 004953 600 "038 375) (Recreeeomsereeororssere se eon (eeruater nc) Pur retpion 8 ites set eft pt 2526 fee [me Soeee | ae | epee | ona {eaten rete Frere oe ire Artin of eri ernie Ere cme 8 rn an ncn ae ‘Seems ower ne un Tea cnc sy debts fas So mata Site Ferorn saree ona chance, the erorn cot ete o£ 2 psoas eon Beet det Tomas ised at* 198 conan er ge con nto rca ene eaton tere stn ato mache Irn shore tu tna a oc nr smal eS ep 1B ea eens ce reson sree cu stony armen Imai ps gains saeco tev 2 home Step a a wn ner sr pa 8 ee 5 Peestln ex Gert ar a compte ines ian 10 sai | Tein arp in a 271) | Vmtonum mar pug adn frmpncorcnga 1 sa] arin | Tmt pey eine esl Tie Ai Coed aie corecatcaat [aoe Fn | Bop con panes see. 2h] Sa Goer hte 2 2) the Comes eh cer [Econptasisan au eit ama de st gaton A ise on aur anno 1+ Gan cit nat de eben Ani 8 ant Soni ete ase Ge ee en ee alee! Sens ous. se (ie apenas es aot anata ‘Siren oer, rts wu 38.2 an B1-or30+38 #30930) = 305 a er um ecu 9 rt nent nn a bet Giemene meds siya) 20pm evo campru err strane aM x5 00.85 - 1000+ 185 ago 200890183484 gry 600007 aaya= 2000289002220 gon = e0n79+ 111 +078 by stn deserts sul ae so"Cpt ame us| ieee nip tte ett seo ne er 8:2 22 000+ 0.73 + 7048 ‘cin emt tae po tego sete etc xt au cat anor de btn A cht te Cantante ‘ianroeunts Ge capone (uS120 ou 22000. y 9 25 mrs et a 208008 as 32 300 orn cma et na ln: Bererere ns sr eren Vang ym 6 0078 «ikea wea stm a 995 «SMD 090.1411 ot eee ere souusa-pra 2-8 sou eiaa virmon ee i a Wm ag MHI Lg HEME LL gr haan, ct ert 4 O25, 89 tm 342230, + 280 a 0n385 «282 %-378)~ 101455424822 0.401.casne 25 ussease Reclassement d’actifs financiers « conservés jusqu’a échéance » Sermo im nt sen ey eee ere ‘es abagrins meniasobins er ACOSO (a titan Gans. 3a) eu la Rate ‘ethan aso da covan purer nt “isonet arn np un rn none Sethi ress in ew a San an ‘ties omc tae arian cin ‘esr caren cg sesame tbr omen erie pest oa can rar. ren ret aa romans as as(rs oe prone tiger See re arn aoe Travail demandé corolla tanin nile wr eg ants de clstonent ef reloserat de Eas cigenie need ers coke ‘Solution ts tes Aut © pares de aa ent catire versenden» ‘Stepan Seve rps aoe erro sar {xe Teper non aren on ort dln a “ute tert ps oom mt hire dn a ca eto Bs ‘Morte re re pat ca i ort it ‘ret rupert lta, rt Sonera a ‘Since iter eer es es D pet errs de cg ces 3 wrt ws cat (foe sears jnava sneer rat ce ams a ee {eetahgmons coset sere rates aco wie Bee eu a te ‘neon {estes Comet eco sonst agate concn us nares ‘oun oul hr Se comerai et ean fener tes saat ‘heen sc anpoie a tes tis te eet wie sano ‘enor out tena 0 eau oa re es Pec earner & gn sence out an pee eeu eps sata tS ‘te array ps tebe eos bor ert ee us os can ‘Gon soars tare ore on Sat Se ut Se cece Se toon srs cars cote scram nu erect at Pee a ma ncn te ong 8 So. "cere dsapnru! eatevet te i es coders an ton powes por sree ean Semone rtd Se Fernie Sen es ‘Snclncaugens on re meaton deur coe neg su Famrcon ooo cas we 26 use Emission obligataire ‘gore Serr 2 0 feo ere svecaenqs set eure {0 soso ovis crste 3 00°€ trucos mrp fe mela emer cave on mar rust Ge 5p toe de (Cotroe de prunes acre ms i et eho Se oat ‘Sra mar, oso ncn ncaa ong mene trt race rie ar “A Pret ott Sanesemert Forge sai | Ponerinae st Wt Hk rm es caten ts de nete ean te aepotuon cr Peo. re te al nomi en eon te‘Solution [2] ean ¢anortssamet de Fomprint Cae de ana badge ent 1) cae ser tt ttt {hee re ev wa cab ee ‘ear pe {3600097 ~ 215000 12100 750-2 790260 210 sop jn a0. : ee, name eee nso sa [es mos 11 ag pense nsw ena cin sear ea 3a ta ta ew So Aneto Fong ro Sen i ep vom Pe a dF od a FEO | ites aentnee sorte el = = =e ate] PR cen pct | “Too | nan [arma] 20 | saree] woot | ame | sic | eee wm] Neat pa oa ness 030 (gato ds Stare a cms vd sn dons [enema 250m) vo) Seaton tan ‘asm (ed en ri coun 9.12 4248 aoa 700 2 are +154 760~ 12090860 CAS OUAPPLICATION SUH LES NORMES 148/105 PS a | wr 27 7 i. “te Warrants et contrats st Reepmriemcmeeecee] d’achat de devises ey vs a terme [85] Rts ares IAS Sareea d cesta {econo fe erro pret 99 ps ‘etieeret sms Poni See os er St re it ater new pant \Commp bps ana 9a nd so tins merce arcranemrt ce ree ln afte cot oi uta et tees ton Hin ar sa es wae, Fer pace ee ananassae LOR an crn ere ‘ean Sree Saray un pn brane mos a ji oat ‘tosoatat cot ta none ever nt 8 tee ee Sa oe 1 cesar, sia ra 138 et not es] "ame oeememmatae demen| |a es ee ou eons Ceres aaPs nana cron nt ia nas rt cate tion me ERE SSeS tace pons tr cen ne 6 ‘tata a a pt are eis. es ‘Solution |] Option achat USS a terme Cate se cane rn er te ce ne Ui caowe toate thon suche’ eme' 800 OE ‘in ater, va erp des € mute 8 att 66 eu eer opt pu rt eer pret 6 ras et row aver, ‘neon vn tat charg em ate Fern ar or ak 108 ES MAIEO/30- = ae Tiesexim0 chor were 6 02 ts aa vente es hers meu na eee i 200-026) = 42 510000 20a 6 ia-oose 2) stn ns mp teh tents tin 2 po en ee ‘comic te ls ‘Set S39, rosa atin net cpt a nn. ac Sv fer est rage cot cot he pure nertart erm bse sn ee na s ae rer “| 1s 132 ot rio acd ora erent i rt at Glrge since ete races rave De eee crn ~ Tans)" 2% eee wines lm Fe eens Sept re ers ne aie 8 me |sera igre ee cr rt aun ein me esis per ease toes aeee nara ecemreorar seoce0 «(3 -735) pe dn etn Wo 6000 punt sao ge $ ater cud tte ane enter ra etn mite ra ee. 27 08 20837188 te cxwerare ot ean 2759. 86 X= 300 Xf 6 er ere p> soe sepia ar i oes a bance ‘a manne etn, isn ot rs a i ye) Rept mes oa ve) “ec anc 39] ‘conse vena stat oct oeaton 6 34 10319-17159 (option comers tes pariiaton 1 icc ge eerie Pac Ls0 store Cie Seen Se 20 tet wa np So 220 oo 00 mas pratt eee 10: Bi5100~ 21 500. 222 ootrars nora corte on e300, apie pose m 15.12 0 e122 000 0.38 = 2700, IAPSuizAt mc 0 scorer date 420 © {ape een secon ge nm et en nt ncn de mete wrt sat a et La cnn tr mn cre aes preter Cure ch erage ee (oe cr tgp en retunerts Be enor Sun mechan tre) ‘ite ame tare tr te Sr mtnot rr dex rare coon a sl 6 et mastgnn, on pt ‘Seger m vet den none ge etc de cower 946600 at ‘Sev rte conn pone wm pre Parca 0 Sour Fut 30 (4 9048600 eat sos ee a eat nrc au pre wae ce ln coverie est cone 8s ler tite (sis ont pro sacs vaso erage RE aa | PAR as Rater eee I a Bese erame0-1-98 fancase 8S 829 csh0- onPes anes cries ieee es rare eas cera es thes Be ee “ohn ee So sete ee ee Sosice heceaeeiesseteersecerae Soceeineetee entero eters ce oo eae a emcee “=| ae wna] "Ea naan nmenncanees a 118080, rare acon eon rai cht i ‘Sei sln sant sone ma este vee aches a as pas tt mere cee tt wns 8 fea er st Samra os er trap ete be pomepi pom 7" comaisrewomitumaneee iia | Raaneaatcememieecs | an] Peecencreat ee eg) Sone Sea an Rey casw 28 us» ‘Swa ps de devises {Gi a en gir, ae ck Pg Met ‘rondo om ooo res sor ear. {a bons paseo ono Me eon on pat en Lr 46 68.25% ‘Seaberausenmieescrt oneness tn inate tact Mine tester fron Get nginere een gation pa Notte: ne sor ous we ot re wettest See festa, ta Pte coe facet Sloe bangin vances pte Set Rey bu tha Go A, a sb ‘ine tance erat on at Sa 60 pron pmrcan Bon at ‘Setscs one oe csr uta, sonata tguemnr eater 0 ge hao 9000 ot 8844 i nie erbourserert cu cal 0 ow a tux urge fa comme fut Sola arse, (inn cogs €/¢ mr are rt dent hana‘Trova demandé 1k Maton on nance, pcg pat oe Sigagh an epetn ‘seo tact ears scts So mast det rsa on tvs ae ‘Stones or Sena eta sshmon peo su eat aoe” te pti eS ur 76 cme tans etna de ap pat everson “ena uso ages ert eso ot Celt es tan ‘a ratort nebong. {ip ant mat otal ur des aes? (Panes campon niu de abd gaa srt 0 HN. nein Son ce ue anc cu a ‘Solution |] Aspects hacia de des 1) Ls rts depen tee fo Fast 9 0 pout ne dur sate cu ncaa d rage Stes dees sie errno tat tou rg ce Fen ne {ngs spar 8 ©: bos ever le ts eae epeit we es 4 a5 ak a mann perp Geel ery ang Seperté peu eb einen ct mate fc ne shen ree (aaa samt Se ‘tovet roa onan oprsanon te. ae rt tains te en tn a a i ie 8 Prn {Ce eer re uten 2, ste pe ee ta mae auf ‘tmmcten ot eaten te rw cite eet So ‘nc unsecenstos, one tet Speret potters ars ca Sun tute ‘cent tn ean ‘Seca tay empire, Ks Lani pte Geb gira 958 ‘ers ue sem ou conme nein oe des bese (eal Ingire eloe co etn cpt uneserome 025 % tb Semone so rrp au rer mat ‘rs nce cetera pp ue eee 80% sr RD fr sg par Oc en (Sitnanon etree ir pet ca mmr not grant ree ‘ow 965% par ptr Googles arte se G75 ond gale mie ‘re ere rie crema de 5% Meron our ose Rey ere ‘mc genre rd 0.25% Eoptonarece pr Sot at matueherentaortnine dre Is mesure ‘Star psy vow we soren ce arcerart sme ee te eS core. imran we ranean ee Snorer 8 Gch rete ak nae ‘ev ps it Soe onions ce re © {inna poser shen culos i ae cine ge aren it ‘roe poe cranes wen ‘oy er secretin ni ic ti or [ene pe ee apenas se 30) Nowe so 0) | Spee eo | | or = es contaans A rene sux rave cee rec, te ares ance eu caer aon fects ooris beet noe ses =se enue (Cea te mente a cetgton 4 (O70) «1.000 «2700 ~ extent gern rs ay etn tren Ten Stier ce cg ‘Gace ne a08 <3 0042 0 =6 C0 rong gear na a es capa es Geese tna’ tet ce samaritan Ss fet teat ‘Sees sre sonnet tFafitaon seo Sate reoaoen 8 ate {coum rs wm camer es acura na base os at rt (et nn ret crim ua rn ‘Senne crtnan on otauc en Doe brennan em ‘Siac por wr recs. (Ge sonnet ranaoro 4 corn uo 8a ere nr tb thfpeare eu petetnoe Ssoarcartpnee ecoana ee cot as Br cre en gna Berto rs tun cw co fp saree u vans narra pr bee oo oat Eine etn reo cscvmrare or art ee te odo (uoscu paterson comms wo Citta pete vnc rn ec cet fa Bande don ect Sten aes sao aaa] “Temcmpans room v0[== casne 30 us Contrat d’option CAC 40 IndoousO12N. So 800000. so’ cnvneurseyrcms seeps noneeraes rests Stoo 2 {ea prea essa ee de rere ramets cue Peto ee cout carey ue tale Se en lan, Forept Creccie Sere (Sets ercrane tnt ote noo ‘M3412 toses ot nes pees de 6 eg & en ek acer 100) ISS, reenace Goere ce ope conn 0X cont pacman fis dew pe cou Joona ts ite mine oe oe ims Gist cones une te fst ns a noe {asl caes son ont, ors tigre at tmocte ces aun lane crn anor cack orcs es Ste re a ‘ecce me cata ant fe cnt ion de et it at cheer pees ae xa| ewe Paes ae copes Ind, nt cape ne IS 39, therm pionse Po ‘Solution (©) cat ou vente de cnt acheter a ears compatibles avec AS 39 "foto «1.500 000" D000 are poteeate sears e862 ws 21400 ooo =~ 60000 € we reat Sears espe ‘ore vet PO Eo Sn 80) et ea 19200-9670)» € 75 €] «X00 600 mec + € woe gl. In ias-2en09 0n8/04 ak sutirpenterermesh ite pet scp pa npn 8 at i Shite mS Se eee IS SEMI ae canter ett tt ie Ennai acer on penance tte Sorte procure ae ‘Noam A mame [saa “Ree60 CAS DUAPPUICATION SUN LES NORMES 1A8/10M ‘Solution || al ete partipatin, de itvssomen tds privet secant 1) Cale ane patti (a a Fee 8 isc net etna ness en ie eos (ions - son onyx 2628 000 ‘oon 00 Cae de tise sa) Peas nse O02 % 20060 C00» 22 S00 € Ce ds obese sus patel sari tse eee Earestatar 210600" puro ts ess Sere aepetmcr: "9800 xe et a rnc et pea: Tesgenss: 36552 ase careneansosy here te 7380 eae TALEO ss mi-raco- mac, || Passaton das es comptes nds des ears rites ae santas ‘Sout tome ne marr art era nt se cn cates anetagn prea {Sie ror as ewe marge et Fen erage ‘Songer ate news oneness tes avanraes A count renwe ‘ar wir im ne ce nes wee 1 oe inept. rte! et on es Sle rags ronda. . co vas So | Sate “S Cr teeter oo ‘parchages ce mat 235 2] an nce aes 708) 3h] _Seteegeanmacgameepeon amKies Reinert Gam an a) cma oe aac ae fe eeecme le ome Roster tioad cee cond cmanes sre cnerableees 8 cis de mee ce ees b remtcumene tesa cen ants lade saet a ce {prion ot Pasean rt cers pre AS 19ers te anes serrate 8 tr coer ure em aren fare ‘afan see non commane 1s sus cataten ut ews rere compe 874) Wet a sn ‘Ceeage al enna cen aecasne 32 sie Comptabilisation d’engagement et hypothéses actuariellesMrptie C1 item ind a sensor ea Lomond stander sonar sana aie 2, pac emcennok Prawn tcc nagar cr angen Solution Lrectepte Samoutecorgnoase cage tne Feggtrert tessa Wart ‘tra mata dtu oa roti ttre et et rs {Sater So es ch nba eta ever cs es chien cretion Es Erpgerart = Cost es sera (Sven os) = DPA esr wes) sr eae N re en: Wee tara cians spss ‘eure rovers sinensis a remen a bere aetna Frtrarin Se rn nc at el ca mls ‘icon ani tage on foon doe Frege Buen ear a Been” Peon) a(t —a0s) «00% 09%, rece tas stato, dot plore cmt et arg scien ATiveaeaiiec= tee vias~onis ai [pe te sas| sh) Rem & nt rte 838 Bla stient 2 De le rotonal Fed ate nde er gy rhs ks nue au noe cn ere oe a(S «70.400 «634120679 < 1.25) 55 <6 81-0086) ia 3-90 56,7ft aa tris ms 820 emp ta pa gh rte a ae ‘Grn coe ol ug cit Seeger sr sare be de se ‘SSrtecte poi ce te enpots boinc pecans nn ea ‘lon avoen ont gsowrcn se ate Se Sone ae ne ste a et geal es enn rn pour apr er oP Gotan tie ssa Ne SS sol Eisen ph a: fn ton rppetn C1 endet fds ar rennet tlre {htbusperomanes ttc espe htpease mtn fen ensean So 6%. grrr So gt nr tS mr ae Se meres see pte fo ‘Sheer pnt dre re ours 10% ups eve tome ngagumet at ‘Saves wastes ptf cao hee een nce case 3041356821 255 Cate pr st smote sn mec sre: 8 poe esas ses seem core ke a ele oe a en ated 3.22 ‘Astor et lor 3230 «Le ct edt ee has nr oven osrsetommee as esses de: tn arrienen de; 8010 3290) aa 220-1060 ~ 150 38. artnet nn tenant: ce‘0 cas erarraccation sun tes mone as 1EKE tm| Sato A af iB) ecetmatte mc 2 SO an, 20) Sanaa nen ncorrr ater a nose 2 commer a canerce cee maces ieee oe groaned pean pase etree etatsono denen sorta sss euray camer Sab: ccm ae machen trum hance tors a ose eo Sheth atic cera ere oro aN ‘"Slimonee as mercer ita wade ttre a amt Cieetepso or Ger mgt os rs ru ca rs es Manue te comarne de rary o1 N12 ate erent Ge Feeearert ae (igngenert ces tae ds canna peter: Foams ocean chose 16 = 6177 cet ann mena rnin a eee 748.) 617,7~ 23) et une pata encptee ua ge ero ih. pre rine ces 5 neptune C3 once ke da ade tent scent pw (erro es ts ces M+ ta aces eh 2 (E2747 #12052 08-090 X6) = TART + 609— 85. = 72.8 re sar oe Feeegnert es ste ss ote une eten extn 9 Ipsos sven terme ene our psa pore len fo Em oa 832.802 Enviar ene U200%6%)~ 7487 -€00- 738-7449 Promin cgtenie® 01 Taa o72 ss eens wet coro foe | ase ct em a re} nl "serene one ml sos] Semen aacasne 3S v2 Les stocks options - ea Le paiement en actions‘en a Toten eaten kana tat teen Bee, sa ete pbs ‘res oon no ps ease dos oes soy See vos Sek nn ext det etm rect et ue ate earncerce face petnan son cq rene prs serra ‘tr ck et ft ero xc Kn ees See aie asd er ogra necte peeaca Sao ei mds nutrient ‘hoor bare nae oe emcce. teonwende as eos nchege 6 ate hibernate Fee see (cate oven option (mn) pa dex mtnedes uation ‘thenates 2) Cae etn et ee ton Tana a=) yay. mest) cary, se frien 2eusce vase, "n 4 mecn= 3m : wt i de acon ot enn pro et ype = r= \EF=AE Pr eakson tent € = V6 A305 = 19-1287)» O22 Learns de eta er sere ces Hera em Pooge 66,1 uso a 9) i Fin rn "Posse urora ster raion opiate corsa san Setgunter ern 0 de comps Jes kr pve. on ea Pye eee ‘anh asin ponte rv ee (Sosa ro 360 eon dec puro pa Lespeernites en fermen trations atin nt mous ans be tate enti et ented cn atreie ou ret mle ten so xe we ‘enter e poe oat dons exer cu mre ore oprah ‘nara crtantnpey ox carte fone eases onmeamet , ‘Sse ceetes| ous varachonde ster frchasenet Cun see 39 asc heen aac cee ear pon de manotere, cst oe mat Sedona cane 8 Tapes eetan te areata oi sta rowed (retenr ora. prteccacermn once? aren rede fapon oa cet ime) ma Bu ee rama xnect)- (ey) ces ROME) 0848 cacy = MOMPE) F=05 02840 cas erarrnicarion sux ces monaes as ERE eh, LNBAH/ 2) 288 W820 omc? eo a= P29 +225 4-08 024792 _gargg tae G 00) = 0.3610 we La Nee crenata fl whet = 06105). font 8) = 02 a ne a Neri ate tether = 0608; Mea) Fe = #99245 05408 ~ 20/082» 00H {gten nt 10.39 en pet mode eee ioeChapitre 6 Les provisionscasn 35 sar Provision pour créances douteuses Ire sae Sous 30 soe Traval demandé gt vo pact setts d te tes tet patos on des ‘Swen comps nnnr on eS poprr cease eosin dm icmp cntte age‘Solution mene tts comin i copie Tel ssercsdopeatou be P0 toe es Sn a etn en Pepper prregerayemrninsdtayape ln seReniatennscr ans tes uecsoon ccna 2) Surtpiton on 8 ‘hice overex reo cows renee 333247 ern can ce x agi 2809 00056 2088 a 1.00 rt srl aa tle oo mtr eat don 382652 cna nit or car ct eu cpa mn pre nt ‘lense ae wo charge ent card i ference tome te | 1) Surepttin on {i perenne otal pr ne de wean tue wen ose darn scorer ‘in Seve ton = pour ete etree wt cent us te 35 ie meer |B Réuursaton er nrmes IRS dans comets cansotdds xn res HR nn cen etn ot ee La ac is nt chang ort ona at ce conc i erie pre ge ehagn mt owas ot owson pur eran de Geen mete cr Sirhorion seer ‘Sie pte tua, ln orcen cron act esl sat agent ‘Shae rege oes eo poten ar ne en ane Cstegstnan rte Lovaseton den tino iota ato Gert cg ns ni crete et eRe ek | epee aoe 2 “conn 408 wt again wo rat Get cant cn, sega nomen (Bid es penstra our Seen ent po, nia snort a ters Dat (Siren ces pre cononm n et#e me,40 cs erarruication sun tes mons 1s/1EEE <<” som case 36 as 37 am Provision a pour garantie oo a esutsueatvnd de equperent mal acct emacs {Eoareer cso rat sr npg 5000 € wero at tone40 cas erarruication sux tes wanes a5/1EKE (iva demands 4 ete dota sen AS 37 seer an on tinge drm eae une rst ones sree psa tenn” 2 Sit ate cn ele emt dee eatin 38 Solution {Eevee crcto son apes gut gen ener canton ue pnt pst ‘ee aceon nS won arte aoe ce as “i.ghuren grin edt a fa tn gate ce ma cane ee: {Seen arena pase secmenar eonaginn tre) {ethene octet evan eve me Yom “ett x escent ps ows een Apr rtm [oletetautues eatomnt netstat on cet jer (Boat oe eotaten sur 2) Ce cot ae san poten stnacse rng cts agnor rahe JM he a ep ou or= $2000 1034753)» 009 aut srtomston near ee verte aco se Pre ot td ie {erimcniass cn magouen ame raves cade egkornet on Sea Cae apron sa Prion 56953125 «(9s o00<0% + 9967 500759) a se far) (8 8 BUD) Prveln tet 4032437:5 «(31850001758 + 6 867 50002754) Ceteene N EGRR ATS & Prova N= Ho Lncreton sa mise yt saaue thoes enton 5) Meola te a cored te | aw Sinalare tea ae meni pee bls dn eecaswe 37 sar Provision pour hausse de prix rena te ein ne ati cre in ge pe Teall demandé cote natn me rns phase dep as 3.12 pss en 2. Prego en tier ersten ae es ten eter, se emcee 98°* nna Cm ne saeSERED Cn Psst es ees cones FE ans Ws cae ies Solution [El tament contre au Poo ‘Seon ts ites. ae AS 7. ners ert crest bees osetnowst cure powsen.catiod ear done teaser, {iSersee gor tacate Se on es rut ametes oh bart at eran {mr tgoe eum ter on cata pn oan # cna une aut wel bce 810% abv dh nt Ss cet ues cS 2 a {Sten is oten srt aaa fla et ees an‘0 cas erarraccation sun tes mone as 1EKE 1S iene “a 18s 12 cane ratte ett np et nlp nat enn estate ‘rein treat tye ero in nscomgte enue: a ean ne evi end Ss) ows) 7s apes ea am] | Ieraritn om casne 38 was 37 Provision pour implantation a l'étranger ene rman leg on ge & ener Herta te ‘eae tes tu eas nota teams ens on pop eyo ea ot cece’ nerens ona eros pts ects et ence Cotes ose ‘ert shame or 18 sa see tone {iron eo nyu ston te mc See sce nt cP Fags noire mas mgs Nn or Te tenes ee en wrt or topes i gen {hose ne cette ras ee ene fa Sargent iu capa n,n Pir» ch A ne btn dean poco eran reoon Se 35 cs er ‘Senta pu eerie de pi, 38 1/3 eet 61, 038.5 pur ‘Sees ors porenss ne nc ee i seme 8 an. ‘ons tosonane sero ar motos 9 ag oes‘Solution (| erotic ‘apa da anne eth pt 206 ere par pr ‘ist abnga npn pun otaces qn re cae ire ori een ‘tet ape cam Sun ogee mse eta err ‘poate ant 2622008 (Coelenterata ou mes 10% dune act ia tre gre bresow seanotge crepe bse Se ‘Teor binssten Sure wo ertse 8 hase ce 50% etwas pon tr i vs rh eet cre ‘etn mr et Sette oa) frre jude aden nce cme prem Stcrote ees a an {one bfeataerer Ferre ‘irl gor tca pon pur chon de enter ne 8 Tevage ‘est etitie ue sib focn ao cee efoto’ ern ener ‘ite a. cee potion to ree ees aren, ost Scour ete sa ge ne menos ogra atta eet ot {Scania ta defect Shean stent Sg Goss cease Siem anecnemetone ser) “npr ent "same ‘provision Pou impcawtarion A véteaNae 14 [aemamgent nto] 1s Diericnioeen menos | pine apr mnde eoeeiteney soa (Banyo petton ene urs cen nrtos Rinse crite: Ke Ratt cotati ne neeresees SSE mca -19128 Peon poses ronotien sos + Rertngaon cris four is Scomcinn sass Rinse act nvte 1875 Rint facactaucsommd THERE pow 333%). 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Oy Fue rete. node ‘Cinssnenam et rome es or wneinn seco roe sero dana a eugene cin ee sta pes oS SARE Seren corns a ee rs co Neste 12 | Ret tnmetraintegbn) 3900 14] Sem gin 00m — o 2014] Niemen de me ni a 2 Eee] oecasne 45 as 14 Contrats de construction rem ga ct again nn cn nn te Yn route debe on Nf da cuts dne acai ebro Ss ace ee ne se wet iat ee ‘em ars ae mg it aca rr to Lav oven a scant He 1000000 € a astute Sona {lect fase tere les tra fercagenen coer eta e 26818 Beret vente Frptames ota ee canton at40 cas erarruication sux tes wanes a5/1EKE 4, Cover or chant et lon a ure oi ener inh ‘Govieeet deca comet on step aeres ar (2: Presets dar cates nels ec Rees eae rte Rican Regan ee strata zl2/2 ke eos ao Ehren cerns nest noes po eae chert Ba {mums mtn Sse ees coanin dM con fees wrote oe osace crt rae 2 Pet cater dots tere 495 31 tut lk ete dre (nts recaman eu cont ree tet re cana se cect i tic aie Fah ee or Pa Ferme nonin t tt ects ‘iets muro en Spurn fe concn ot Panstnee ednaue mad {Tene ances ninco args eine cas eo ca40 cas erarruication sux tes wanes as/1EKE em es Pa gine sadn so era ors ae 3 ee tre esos ons corte ‘voles sesarces, os eae mento, Wes Pam ganar et Wa ‘Ser dr ane werent cease os 15 oh. ements ea ee bet camer 8 Tani cts St ot nat a errata ana xt cnr £9 resnomsan fbce ee ee xean (et ei cons acre i ete ca = ¥ Tare Prsetaton cases comptes ind es entre sur N-2 tH sy Petco * |e, + | jae | Taam | z = = =n Reitomn| EOE | ane we ne po al tn Ge 4650 Ke, wt pu 4600 ok cr econ ‘reticent ace meh dO atin ena 4 a ent Roca etter pre bb 4-100 at te eo Serrt eta st pa 700. ‘Srinoar crease comets rex mroces 2 ti. tp see 3-6 ee Sc conan freee ne ne stony pee ana seach {cal omar cng eta are ne mgt “i BO yas] “eet apart =| voucation sun US Monses 148/168 eer ce WO aco co | a Ee casne 46 14s 10 Evénements postérieurs ala cloture \eenmpre es Mrs et une soma ten ute ea cmp Necperie scumeares oe seuotan pun or 28 mae Siemens pansion timo a “onmes 145/168 Se nln tek emcee pt Stabe rac tonic evan dma En re eh a {Src ie mmm hg iat ‘Cetrine donk ae mr one seep cr eae oN BW resinatac tenance rpg sce paras ‘Crp hcp mn one tm pce Epnherinosrasndetpucccwcasuape ger vnca cea Tina ma tmaeconms ean ABH neem Pitalenrar ee ncn ins vn tts ae neh pom vtesenrs vosrénicuns A us cterune oS ea egestas ent Pam Sein fees seems iqemcne teem sormapr sw arlene oa ores : aan fara he Ta tt ne Siceramgeturtovcimrtoncreceuedaen ian Panperpremminerang . ‘Solution a am S30 vata open ae drs es as ears ramets es ‘ness bina ton rete n arr} eres “oat abr mn crises caren eateries pute ont ar age ‘the tole nome on leevererert ostrre sn e-rarnu o ae ‘Fawn oe epson Sx ee aso. Upinean ex earn Cra eres oe sett ch Ares te {de Wr, Ls ate ance oe sen Breeton i en at, Saris rs svar “ounten vee pita Acne deena tl 2 merce at (Boks aes sa aro an Fonnan oe wena so ches FoCATION Sun CES NoRMES 148/14 Ls cereres nurs 252 30 err eh ri sept ma ‘aie eu poars ee ume ge ernceer AS ort ane ‘Sir towe den tonsa, Fet adn ats acces re Set roman nin ote or nes Ueseerenerts aoa elon retain et ns ann st ‘eras comoe ne Sant 6 Man on anaemia ag ‘ae an carrion ean des ts hance pr hs tr les ceemrrs pcre art ernment Sinaia pion rt Seoeaness eee SENET naman | Seigommnemiores eects DeSot eeeel eee eee eee SATA pest | Saline sapenne etn —— evtvemenrs vosténicans Aus ctérure ae nat mens rs amet aon Gecmenh meee pr cnmteiie | Lenmar here all reeelenbopr are [ape onl itera emcees rn et ncn | vere gr we ene cree teh reemes shostieescrnme tea. | en eae fea anion Sagem eumminion aft "kitts temetintenmen | capes entae Zareaasne47 TERS 5 Actifs immobilisés dans un but de transaction et abandon d’activités ‘Slemogcien 0 31a ee pean oe pete—— cation vn ccs nonaes 1/| scree aww ba EY ABANDON BrACTIVITES: ais asia ————— ce eae eee epee aes l leas at er ae a - it see a | = Pc an ene ere vers eet aera = | @& Sees einen = | 8 Beat avin rant fie cammsconracesson-aem kg is | I = sos Peace tes ewe corae ore [Pastore a na (Soon 00) 3 sto 300 Ke. { aerator eee teen een eee cr cccc tems thee ro re! eR ee ee ear ce ee en vce ieee asncmrecers iat os ceo ree (ahaha aaa ga trae a ea hoe Si ees i tet i rants crt 6 ete So UTS) se as Soe nh var nae tedden ee et rar 16% Sar dee ape allel ee ee = Fs c——a—eo ae rl ————| | Pepe en resented a SE ees cee eeenries Pe ; dean crea eee ee = 3 See aor canara fecsicem arnewcrciemmeanc cope eer ams oe cia ieee aria eae aaChapitre 8 Les conversions en “ monnaies étrangérescasi 48 sat Comptabilisation des écarts de conversion a ent hoa Catena na ange tag EP mort Sa rte (ores ering om, Ar won Sut nee on a pss on oe Sr it ee es Ssh charge 80 agin 8. an Tor aan ume ion xrorteanatin su ra 000316 20/0/Nrat wrath Sram enn Sc ahora 20 tin Sonne 5 ma. ‘it toa ty te 20 ms rin ence 8 03/08, errr ups ore Senet Cet #2250 609 ayo nt no 8 entcvntn 2 Sa a rrtaonens coe Au 35/007 cneiton cee ana ere onda i 2S wapmriesrore ce 200 0 Bey Uanmpacen an eh aeeea eS40 cas erarruication sux tes wanes a5/1EKE 30/0/79 ae etre ope de 3.00000 ry a ta ‘ico lex moss So onoouasnar er os pees, 48/47 een cen rn Ft | 740, ot spin Se hen nregon tn ee can etre ir 1 00000 Gre evapo OS 1/1, sp tn ta tra eon tc, {Ue einer regel g/t sah cater fs stone 2 Ree ari i ‘Ss eH ete ence us ese ro epee pours ‘Sine ‘nts ston ren mrt aang an ohne eae Seige sens an sc ont pr arp erecn is bae eee pte ree ae pee fat oe ne ‘tis ete crest ata ocean =e “Tava demands "cates ur a bse don amount 2. tn Seared comers of nears ‘Fens canter SL. 12 Wien epee pan aman Peete au 31.42 cele compte ine ete conten ae IsAiOn ous (cents a€ convension ‘Solution ([E)censtataton des farts de camenion ods eats baton 2) oe es tence cm sens maces aie ta 3 coor crate 35 awn comer usenet ure eagrtn eataer du Pm fe rem. set es Ione crimes ns i rors conrtain erie oe ks ti oo where poner sort or rea ontar erent cout arn ctgura are) Sr glean os dew sens const ee enant rsa sn oat es 6 conte 4 Aste esepion, spt eso dens 0 up eH, eps ‘Sis ern, rt rt ss escort ese De eure on ng wre wre pa (Spon se tne ore en arp cpt dt quo leer aserat acetate poste) snerttiameoten zee: 3000ewox hse = 31860 seb ss Heres: oom Rxa2% - 2007 snecitece Stemmmemné: — areerex caren = 11108 streneet mcm onze; 22500004 8 wes ~ ALN rome as mt cen ot eras a 3.12 6 tet or eS40 cas erarruication sux tes wanes a5/1EKE 97 cae [Ae ce immerse acon | "sno |” aa} = Ter [rere poms |S | sa [re “ | i an nines sly i sts ometenn oman: 12564-00100 24002) By — ~easenneaes ; eno, ence ‘ {is eneserrts et cote gm 1.128 tn tn rn fan rio ne fe ain [ZStheasr ttmnies soe cnsaes on Tes upon sloveme™ ata ‘etches ness zane maori aan Ui cago entre et ows coreants av cone = eit oan mi SE3 con on an i sence ns earn aire eernon I i(caren sue ces none 168/110 itn pane et a tn ic et aren stnmonet est an a a dan Ie du vues ret ome co ta ec to a aoe ie ee aol eae Di ra eke ce aril ir cpt coer ree ‘tow Se aan ogot =a acer te tan a rv cs a a >) tame es mens meneame! ety won| Era angina vas] "ene arama aoe Cee Pr ppt oo eel ommfeas sien an SI Soi" [Sew 2 “eo Sy ams TS Ee 12] Pansat des stress es campos nds 2 Yeret es Senet ee mediates Ee ererertomrsparen tal sation 048 Geants 96 conveRsion Lenoret rt cere en Zt ot ere rent Bod drs et do ‘rere ton nnn en 2 cts ane font Te ge tgabon For onc Somer tort ser rato ptt So (Ces inane cng feta murs manera so e308 terete net ones tae el eee(eave sue ces nonmes 149/114 ia ico sa ses 01] Sa coe casne 49 us 21 Etats financiers en monnaies étrangéres \cewmpree Gln nse a! ua epee ara, en onl Sn ae tea ce decree cee re None So can Ere ete Ln Bae [are ottsa pecan ca an convaricrne Gomce oso geese Ua tomorence AS 2, ere air in ser A 2 crt a ameer sre cnc o comtors negercea st ots Be Us {eto put conus au ar erverne Cu comptae instar Ses ‘Seoret se rons casnrnet totus aa ot eet et sian Ct Dae Png (aed le Xo wt cae afte ile tnt pram es mato ares oars wee he ore te mands rte tae de be camana Foren fics pre AsO ‘inne rua Ce crore Corp (sone ie 9p oor tr. (Siem tere tauees pectpaae:ree elec i goes ‘ieee sens coos ea noes nti sa seinen ont =a wi ae BE Bomwmonanen Hf cod z : a om prt ein sons‘0 cas erarraccation sun tes mone as 1EKE eae de at ener ete er onde USE Ls manne ‘Sta scart ene uss way coke Se eco rape Soe | comenion dos dats ancien ane k te late nae rnst nn sera dee ena ok ae od na mae toutin unen et pe bee Gay eaten open et ‘ort meno ee eunpurts Sates tus on USE on ememenet6 ‘rau eg enna es ers Se et aan Sa Taw ce ‘Stonman a Gone FUSE. at aman Se ter oncaren es nomen iors (AS et US GARY icon no ce amr 416 “Tondo ee oecting comes ‘ovr ens na de et cine TANT ST TTS told Zou [aa ino Soe |e Jaw c ed ems tepersstns | Kone fess © am ctncemenet rtine | ewer [as ‘Mean SnSirsoe Sita |"* Nosarsasasan | last AIS FMANCHERS eo wownaies Coeanatees (ea Ps | ‘Coed NCE STATIS Saket ei aig “Chen teen ihn eat [as va hae [steam Gorges Cortada | 213900 | Stream tants ana | 253880 eons "oom |tmmecar wean | 387 Nice rtreinee | WO fois freeces em |me 2s lr ot coin) he on0 060 (2/3 1/3 ya +a 3/29, Sar i ae ae — vend St 2% ngrentate contr incr US GAA capt re 60000 2/3) ‘ignitor ce cpl nce pons 1600000 1/3 20 0 fer le mace ou cust, le shnats mera ub (Sapo, ‘Sees ces) mrt arts mre trend ses Ao ae ee tire mmm pons cata oi) so bie ou cas heer. (canton sin cvreca ran waoauccretnce rsa comers ect“ea ef n= Prone + Byer onan End erty ‘Gatco ikea Ste ova) eee en 202750 00a conete se matat) = 3.230 00 ue + 0 C0 "2230 God at prt en wets aris a5 aaron ve de femertanorrts Squmece season yen rection na En nt) 70 00, aa ra ‘oc Sas/ab eco tn Sst nrc nono Se ‘Sra crn tt 1500, eggres mercaat cer 450000 74867 = 7595 en8 37667 oon Dm mets acon sures denen oreoes du conte So abet fot ence surg secstie) stos mee jen eee {ord eons sons ron montane sam lon rts none (ea se eovaren st enptoe oi on pot mac es |Z comenin des ts ancien ea ile 8 a ae fea i eters ot rconne ae we en, Fue bers 6 is home erate OAS of US GMP conn con ce cos orcas 6 ‘evn ss cour ern Cr fe eee) arson no contekning corny, aed ONESTAT Sma Ena ‘Cone mtaetsenefen Semin Sous | tan" . Sham ena mre |e rnin aoscemeroe C Rea or Se cs es eeo | |Se es — Fes lon ic 2 Sooo [SS a =e aw Reece, |smi om —— ee lie a ese inher Saws “ae Beier momciacsams ee eee eee ee err Buin. sooso4,wesrsne seas 0 Leni de coro rea et ent tb bb.isdn rte racer poem rs casne 50 as28 Etats financiers en économie hyperinflationniste ‘Gerster 40% comme toe ftparion so toe,cation sun US Monses 148/168 [heen iran fun nc tan spr 04 el 8 300% —— as ns pe sot Ppa a Son ain mt ere ante rea noeeaterns Ieee one Ge pte aut rene es res oh mente co es (era trrcns one cain Serre nS 23. Leptin tenets srt eres drt ener a dee ben Listers rnetares etons ds ane fs anc) mFS ‘ves st tener mn caret ton oar es Oe irene resume cer noe ra ten ane ee Atom sont erg pon act se asa f eratoments dy an a0 31.12 SS eee ea lee | oe] a a zane So = |e ese a) 8 es 7a —— Sa Se | cS = ee . a 70, s00 es (a) en seven ronments naam os 9 ae vr neon stats xn ars scien Teemu Pur core en pci a oma ‘ve cre eres en sueare ide Sanne Bsa sa oe aaues me css 6s 2~ ores 8 [nj tecetsacsuson Se preceten fuse on cmon esa ‘erate rnb ef te Foca fy se ek nt os(canon sue ces nonsees 169/140 (Ce pets tn net us et treat, Ett a es ot 1s Fon ar eur asec, en creme St nce eens (2 Laver eta ution pr Senne Shoot ae ree 1500 9 960) 80 (B Rovatemonts du compte de saat 31.128 ‘wot pst ope et nett cg een aon ap a ne NT are | oes Ehdnpeurmeem see S30 | da 3m | 8 sere pe be Soeasre bir = Crepeecwnsesety | cama | peti batin 902899) — 18 | ae oe sant odute enn: eco 2 te) 88 cS)» 10 320/200) ‘gums aoyaun «ase TD‘0 cas erarraccation sun tes mone as 1EKE CT | ee rtp 3 Pater ae aaa eeererentreres s se raster npr hc at emia ® sim Se ete, $ S Pirates fear pr oan amet Te ransom stm oar (epee stereo 2 de ct ern Sn en Fn een (A wen ee Peremitn tome | U5 | “Se [Ramones | |S Sor ctrerate 9 200-500) -2 6600 cas wrnvuication su 4s names 1/1088 ‘anccabe 08 hae ae ratsoneie eto vanaions TT Frcttin abc etn des aan ees Part tet ot s “an an Papen reremtcet srt é ns ee in| menial] S| sMimtmteseataieis | th [| Feee ie Sareea ime t t Aue aeeatesamtnmaoperenimnn| a AE ieee bot 0 Cmeenmenone | a S ime = cae | & ll Pare ena in aac ented aa in = Soke in| » ~ siren 3 ‘Simcoe Parmar ant peat care | er ee Peed oar ap nl Sms ie | oe 1 ” a ed 3 3 Ba eee | > -» ee ‘Sctnaen cs Bosses " » [1 — [ra | oecasne 53 ws Rédaction des annexes Une enon site norton ro dan card uctone ae ‘ons cartes nx nome SB es ire br vexe es‘0 cas erarraccation sun tes mone as 1EKE nears gam cm pe ate tenn ‘Solution nt OB a cect pl aon ln weer eter ne oman sii tonne ee armies ose {Porn naaen or eA ene atonal nen pre emp) fun nae Pate, sega ae eee ees estore ees, tne Sree eck Seaton srr ee (ose et competas ts ogra taut epoanecet | Us 24 ems lat sports {i327 - wfc cosa portitn oe ae {is 28” Conptntan ss preption dom bn spe odio [M531 ated nserver pertipatns am en oars {| fomations reas canseddain en nomesIASAFES tone pepper nse Peat antuponen see eater a lgaariang vaca se ari et hh p er ation ssn emineteietsensencen ream stematain [extn ht pemettaems whionecaa cases aancn a eerie ei ates rer at ao th Irae gary tans elaine] (ons 9 neemnemant wtp misma: $Me ones cnats penne or pens dw em eat a NR ana epee a ba due (2 ttrmatons relates on nmebations cers acres US 16-Immootnato epaate 14s 22- cole dermrt (A336 Becta ete (2338-temtoatam mene merle rst 8 ur hae ete nmi tins (ican | Pat noms pa gn i | Sen api tae—— CATION Sue CES Mons 145/14 sae rear orien ies ‘Kopnacet manos |i Eran denn pct avon meat ssn dn | 1S 138 sfeege ct ean oes eee niet SITE ome {25 omations reais aut ima tatins coors partealires ernsomaave stream pte din tn enn in ch kt, ated nda a et ar eee tare ne Speen tated eae the, SA Toga SASace ne tment ne 8 sEmmomec yatta mann sin ee late cts ls htt ae Sy memes Se et hs Aa Se |Eirmaions eats ae Isrunens francis ASP i Pn te in af i apa ‘ere Heer rons ee oenri ane {OR cptayc rpm me orgie eee set pcr ater ep Reseegs cers fetes panes cinch ae | Seehof nurs a no © act 206, ror RB rot rans: haben # ne 9 pence pr RS. (home onset esoston de frYomaten trade oe attene Susur ‘Sure Se marres rnc none etran trance Se ees (Son cranes Sas40 cas erarruication sux tes mone 1 /1EHE ur namin ne cama ein: ‘herrea ence pn mace a pm SR ath eae acount en Dee [SRE a Senn annette Sareea cette oie nate: Moyes oes bn dss it nin enn he thahareraescmeu otc pan pn eure 5 Bem ion ee “senate rain. ea =m maee Is Seat pee cece mee eer oo! nema en: Nea es em ne ne [Enemas rates a prorat “tratamiento rn: shomerengiceennyaneeycnec pnt (informations rats au nes spctians a pn ep ti {hme on pi one i am 5S ir rt rn een ie a pene hanno ht oor ‘he aes: ‘Heine parameters SEA spa ns |B ttrmatios relatives ta pésetato a communication ‘cs ats ame Pat nce Same: Recator mmc naeceami eee he oer eel40 cas erarruication sux tes wanes a5/1EKE {tn an smi ln eo Seep asda: Mederma ede han mate pene aac pe aula nema St wre poets topic apo aes “tretamainnates: hs eer het ea See acanten vpincapcpp nten pin GET =iee ee es me aoe bey casne 54 as 33 Résultat par action set Slt etn gap se pean coe rnd dota co gen it eae ste azo 5 © 10 00 scien tees sonst te, eet ron rea 0.35 € 500 00 ber somone edeon oom eh un ten es ‘eamernrt anaes ores tran 50 mae saa dwar s8 9% covers firs ne engin fet 12 m2e= 20000 cents coneites natn eet nce 1-€ eu a isan 8 ont onto gon a at wn oa ene it excin bse sro ut en tn gen ‘ne peor accove ce 3/ou doaropt ae nmr aot ores Sree Simexroce de 3. ‘soa net coca hss ts muro ae 3 608 000 © a he de40 cas erarruication sux tes wanes a5/1EKE (iv demands nti ctitm apiin CS 33nd dan ta ‘Solution a nome commande st ster en ate rt cles en Goa ce parte ‘Seat in rng re i ne (ae nt a pan O50, onc nit wean an tae tc iene npr feo ee cen test tec er cn a se aon Scttten S000-o 055-2 maeve {Sain est che lpn i rae ain: Seventies cre, =50 80-20 (00 3.) 30.20 4 05-2808 - 028 proton |B cates ou reat vt par aetan te ttt tor cn et de carer ent de abe aman he (G5, E/N, wos a ul eae an stn recon aust dos mes ‘ere scenes ics ronan nye eacereoSrares er celten sur set ne ores ‘Ses ues tometer on cen erect optine)= 29825 027 Lecce cut de os itreren est ofené027 < 0:28 75) leamrt nana Sapper le ccive GRA Ora es ctr cre: Parbecer: fn se xm mY u(i384)<200) ~20ma5 «586-2667 He ur 4000 (= 20 24 actors sulonetes pyocn~ 2S arse, eto 4500) Lenton ot star 023 < 027. pasos oc: Fest, poeesa8 44 (8-955) BaccUNE= gio gg ~020<> 027 0286.cas n> 55 sie Information sectorielle ‘ur ma hn fi es. er aie ape Cees mt40 es erarruication sun tes monmes 1s /1EEE cjg) e| eal cig 2 =| cea sy eames Ta enc tnnan 13] nt tne oe met | Sommer, rs fsommes 145/168 ‘Solution (2 nemations prem scan nent 1S 14 doantoune ele ewer cbt 2% ops et ene sadeaone spear Seca oe mcr sagas fon acne scee Popo emer Senet ee em 8 Fle eta ces ots wen oes dots etanes: = coos = = coe oe ao =m a 2] 2/& ie poh eae i B| 3 | Slee eee = Soe Ses peonel auntie opr oa base rane eee moe = | aw, [SEE oe eee eee urea eee ee ee ee sa Senseo eee aa aaa eae eects ean ers eee ne ai ease ates eee ese nee eee ee Pel Peftmetennqrertnprermter try po ctrl ee — a eeeeee we SEE oe Geel ee eae chime | ori | Sait [os ES peal per esc ie eee |e) = 2 ines logmoinne; U5 128 8600) + (15125-11001 «an 75% |B Pesetatin dos tomatns sects nme espa mat stb te ges he on eto ee \Senmt un aarage ecient tn reine oon oat ante Co ‘omar mas season ele cur een sand ae imate pr aet1° ahea) (hee, Fema den aco ot erate ee tre prices Specs ‘omort Toman chetone? steve; 198.00 3 024 080-70) £8 E0500 96 > 75Chapitre 1 0 Consolidation et tests d’impacts en IFRScasne 56 us 2,38, 24 Consolidation enSS nonanes 168 7100 Poe te ioe eae] sea | Hoe) Saw Sele EES ae Be scr eree cr tnreeee hiner seo ee Be ea ootat ci orn casa adapt eee e eer eaney ‘Solution [El tetsu nt erin des es SS TBE: \ Sno ea ne os = Rimcerscrtson oa een eee em] [lm san otaatss ova tts cu ete cor. papi coer eee Retin tn nec et pron cee Urs ee can gua reepn 3 une tne ai pi 70 de ee tote ue erence puso et se moa srw rate se Tietmnce cs 2 rn em at 50% ee ite srt a pan ro — recent heetonet Sey ss foes" rine cto ok ‘Sis conetsee semis menosessegton oe 67) ‘Ormco de tags set ceri mn mich cng (is cee. cats ect see cis ect ane ese ape iden dst te ae Se ee tm| “pscrcane sne | a eae rrr Seas Corerscrert ae ti ca ees @ man mar 4 abe. AS bol fen oun ut coveinest Sredanerot ie (2-2) -5-s0 mu | Semaine Seo 11] aoteorane | am] P| team 33—— ‘0 cas erarraccation sun tes mone as 1EKE eonsoui xed nt 8 etn re cat we tpn event or ie como eur Pon nae ”— [eermieometomorem || ee ainsi omc ee RaMecc cee ce isd] aa] patina mite) | You 5 | finan 7) ee Po | Reet rte vm 0 Tonite rp 3| oon =a | Seer a ae Ba Seo | *| ims ss 2 — soa) a 2100 : a, a Un parmeranst ons ddendns ond gs Feng ores dans oes a Ceud 2000 109m, Latin nt art a ie 0 CBr es Son aan pore sme sonora (1) Rian sini expres Iomoeorn s oxwhe en (hina oo voarwnue er oman estore Sequins sa Cae es Rn a scceeeaeh oe Se