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correction d'erreurs: charges antérieurs - EAC
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Acceuil > Blog > Blog > correction d’erreurs: charges antérieurs

correction d’erreurs: charges antérieurs

a- l’article 61 de l’acte uniforme stipule que les charges antérieurs, c’est- à- dire enregistrées en cours d’exercice “n”, mais concernes l’exercice “n-1”, demeurent incluses dans le résultat “n”, ordinaire ou en H.A.O., selon leur nature. Elle font l’objet d’une mention spécifique les notes annexes.

b- Pour respecter cette disposition, les entités sont amenées:

-soit à ouvrir en classe 6 des sous comptes de charges “sur exercices antérieurs”

-soit à dresser en annexe un tableau extra comptable desdits charges.


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