{"id":207,"date":"2023-05-18T09:25:27","date_gmt":"2023-05-18T09:25:27","guid":{"rendered":"https:\/\/talaneco.com\/?page_id=207"},"modified":"2023-06-12T00:33:40","modified_gmt":"2023-06-12T00:33:40","slug":"financial-statements","status":"publish","type":"page","link":"https:\/\/talaneco.com\/fr\/courses\/financial-statements\/","title":{"rendered":"Etats financiers"},"content":{"rendered":"<div class=\"wp-block-uagb-container uagb-block-40857002 alignfull uagb-is-root-container\"><div class=\"uagb-container-inner-blocks-wrap\">\n<div class=\"wp-block-uagb-container uagb-block-edc2bfa9\">\n<div class=\"wp-block-uagb-advanced-heading uagb-block-99235923\"><h1 class=\"uagb-heading-text\">Normes comptables allemandes<\/h1><\/div>\n\n\n\n<div class=\"wp-block-uagb-advanced-heading uagb-block-77bf3164\"><h2 class=\"uagb-heading-text\">Etats financiers<\/h2><\/div>\n<\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-uagb-container uagb-block-0776bbce alignfull uagb-is-root-container\"><div class=\"uagb-container-inner-blocks-wrap\">\n<div class=\"wp-block-uagb-container uagb-block-309fd5fc\">\n<div class=\"wp-block-uagb-advanced-heading uagb-block-6e14a1b5\"><h2 class=\"uagb-heading-text\">Traduire les donn\u00e9es en clart\u00e9 financi\u00e8re<\/h2><\/div>\n\n\n\n<p>La pr\u00e9paration des \u00e9tats financiers annuels implique la cr\u00e9ation des \u00e9tats financiers annuels d'une entreprise. Cela comprend la pr\u00e9paration du bilan, du compte de r\u00e9sultat, des notes aux \u00e9tats financiers et, le cas \u00e9ch\u00e9ant, du rapport de gestion. Au cours de la pr\u00e9paration des \u00e9tats financiers annuels, les transactions financi\u00e8res et les activit\u00e9s commerciales d'une entreprise sont r\u00e9sum\u00e9es et pr\u00e9sent\u00e9es sous une forme standardis\u00e9e pour fournir un aper\u00e7u de la situation financi\u00e8re, de la rentabilit\u00e9 et des actifs de l'entreprise. La pr\u00e9paration des \u00e9tats financiers annuels est effectu\u00e9e conform\u00e9ment aux normes comptables et aux r\u00e9glementations applicables en Allemagne.<\/p>\n\n\n\n<div class=\"wp-block-uagb-container uagb-block-b6a9e7c5\">\n<div class=\"wp-block-uagb-container uagb-block-44b35126\">\n<div class=\"wp-block-uagb-container uagb-block-4ad47b2d\">\n<div class=\"wp-block-uagb-advanced-heading uagb-block-9a7d625f\"><h1 class=\"uagb-heading-text\">FS<\/h1><\/div>\n<\/div>\n\n\n\n<p><\/p>\n\n\n\n<ul class=\"has-small-font-size\" style=\"margin-top:0;margin-right:0;margin-bottom:0;margin-left:0\">\n<li style=\"font-size:13px\"><strong>14.10.2023 &#8211; 07.01.2024<\/strong><\/li>\n\n\n\n<li style=\"font-size:13px\">Sam, Dim: 8:30 \u2013 13:00<\/li>\n\n\n\n<li style=\"font-size:13px\">Frais: 13.000 MAD<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-uagb-buttons uagb-buttons__outer-wrap uagb-btn__default-btn uagb-btn-tablet__default-btn uagb-btn-mobile__default-btn uagb-block-05c4748a\"><div class=\"uagb-buttons__wrap uagb-buttons-layout-wrap\">\n<div class=\"wp-block-uagb-buttons-child uagb-buttons__outer-wrap uagb-block-a0fcb567 wp-block-button\"><div class=\"uagb-button__wrapper\"><a class=\"uagb-buttons-repeater wp-block-button__link has-background has-text-color\" href=\"https:\/\/talaneco.com\/fr\/contact\/\" onclick=\"return true;\" rel=\"follow noopener\" target=\"_self\"><div class=\"uagb-button__link\">Je m'inscris<\/div><\/a><\/div><\/div>\n<\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-uagb-container uagb-block-916d8d6d\">\n<div class=\"wp-block-columns is-layout-flex wp-container-2\">\n<div class=\"wp-block-column is-layout-flow\">\n<div class=\"wp-block-uagb-advanced-heading uagb-block-9fb10dce\"><h5 class=\"uagb-heading-text\">Ce que vous apprendrez dans le module Etats financiers<\/h5><\/div>\n\n\n\n<p>Dans notre cours, nous aborderons les sujets suivants:<\/p>\n\n\n\n<ol>\n<li>Bilan, Compte de r\u00e9sultat, Notes aux \u00e9tats financiers, Rapport de gestion<\/li>\n\n\n\n<li>Principes allemands de comptabilit\u00e9 appropri\u00e9e <\/li>\n\n\n\n<li>Actifs immat\u00e9riels <\/li>\n\n\n\n<li>Biens immobiliers, installations et \u00e9quipements <\/li>\n\n\n\n<li>Provision pour maintenance <\/li>\n\n\n\n<li>Valeurs mobili\u00e8res et investissements <\/li>\n\n\n\n<li>Inventaire <\/li>\n\n\n\n<li>Provisions pour pertes imminentes <\/li>\n\n\n\n<li>Cr\u00e9ances clients <\/li>\n\n\n\n<li>Dettes <\/li>\n\n\n\n<li>Provisions pour les imp\u00f4ts <\/li>\n\n\n\n<li>\u00c9valuation des devises \u00e9trang\u00e8res <\/li>\n\n\n\n<li>Capitaux propres dans les partenariats et les soci\u00e9t\u00e9s <\/li>\n<\/ol>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div data-aos= \"slide-up\" data-aos-duration=\"400\" data-aos-delay=\"0\" data-aos-easing=\"ease\" data-aos-once=\"true\" class=\"wp-block-uagb-container uagb-block-5c8bfa59\">\n<div class=\"wp-block-uagb-call-to-action uagb-block-958314d7 wp-block-button\"><div class=\"uagb-cta__wrap\"><h3 class=\"uagb-cta__title\">Prochaine \u00e9tape : Comptabilit\u00e9 fiscale<\/h3><p class=\"uagb-cta__desc\">La comptabilit\u00e9 fiscale fait r\u00e9f\u00e9rence au processus de pr\u00e9paration et de d\u00e9claration des informations financi\u00e8res \u00e0 des fins fiscales. Cela implique...<\/p><\/div><div class=\"uagb-cta__buttons\"><a href=\"https:\/\/talaneco.com\/fr\/home\/tax-accounting\/\" class=\"uagb-cta__button-link-wrapper wp-block-button__link\" target=\"_self\" rel=\"noopener noreferrer\">En savoir plus<\/a><\/div><\/div>\n<a class=\"spectra-container-link-overlay\" rel=\"noopener\" href=\"https:\/\/talaneco.com\/fr\/home\/tax-accounting\/\"> <\/a><\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-uagb-container uagb-block-2e97335a alignfull uagb-is-root-container\"><div class=\"uagb-container-inner-blocks-wrap\"><\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>German GAAP Financial Statements Translating data into financial clarity The preparation of annual financial statements involves the creation of the annual financial statements of a company. This includes the preparation of the balance sheet, the income statement, the notes to the financial statements, and, if applicable, the management report. During the preparation of the annual [&hellip;]<\/p>","protected":false},"author":1,"featured_media":0,"parent":60,"menu_order":7,"comment_status":"closed","ping_status":"closed","template":"","meta":{"content-type":"","_uag_custom_page_level_css":"","swt_meta_header_display":false,"swt_meta_footer_display":false,"swt_meta_site_title_display":false,"swt_meta_sticky_header":false,"swt_meta_transparent_header":false},"uagb_featured_image_src":{"full":false,"thumbnail":false,"medium":false,"medium_large":false,"large":false,"1536x1536":false,"2048x2048":false,"trp-custom-language-flag":false,"bloom_image":false},"uagb_author_info":{"display_name":"admin","author_link":"https:\/\/talaneco.com\/fr\/author\/admin\/"},"uagb_comment_info":0,"uagb_excerpt":"German GAAP Financial Statements Translating data into financial clarity The preparation of annual financial statements involves the creation of the annual financial statements of a company. This includes the preparation of the balance sheet, the income statement, the notes to the financial statements, and, if applicable, the management report. During the preparation of the annual\u2026","_links":{"self":[{"href":"https:\/\/talaneco.com\/fr\/wp-json\/wp\/v2\/pages\/207"}],"collection":[{"href":"https:\/\/talaneco.com\/fr\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/talaneco.com\/fr\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/talaneco.com\/fr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/talaneco.com\/fr\/wp-json\/wp\/v2\/comments?post=207"}],"version-history":[{"count":43,"href":"https:\/\/talaneco.com\/fr\/wp-json\/wp\/v2\/pages\/207\/revisions"}],"predecessor-version":[{"id":1746,"href":"https:\/\/talaneco.com\/fr\/wp-json\/wp\/v2\/pages\/207\/revisions\/1746"}],"up":[{"embeddable":true,"href":"https:\/\/talaneco.com\/fr\/wp-json\/wp\/v2\/pages\/60"}],"wp:attachment":[{"href":"https:\/\/talaneco.com\/fr\/wp-json\/wp\/v2\/media?parent=207"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}