USE OF COOKIES By continuing to browse this site, you accept the use of Cookies or other tracers to offer you personalized browsing, targeted advertising tailored to your centers of interest and the production of visit statistics To find out more and configure your cookies , click here LOG IN to your customer account CONSULT your Mementos Your SUBSCRIBER AREA The whole site HOME > AT THE HEART OF LAW > ACCOUNTING AT THE HEART OF ACCOUNTING LAW Material All Social Immovable Business Tax Individuals Accounting Patrimony Associations ACCOUNTING Financial futures and hedging transactions: what are the impacts of first application? 02/14/2018 The new accounting rules relating to derivative instruments and hedging transactions have been mandatory since 2017. Their implementation is likely to have significant impacts on opening equity. Update with PwC, author of Mémento Comptable. ACCOUNTING “Pre-Macron” AGM: when to recognize the proceeds from the reimbursement of the employer's contribution? The 06/29/2017 Companies are entitled to request reimbursement of the employer's contribution paid on shares not ultimately remitted to beneficiaries. However, a product can only be observed subject to the legal assessment of the prescription. ACCOUNTING The amending finance law for 2016 created a C3S "deposit" for large companies The 04/11/2017 La loi de finances rectificative pour 2016 crée une nouvelle contribution supplémentaire à la C3S qui sera due pour la première fois au titre de 2017. Le point avec PwC, auteur du Mémento Comptable. Le point avec PwC, auteur du Mémento Comptable. La quotidienne : Inscrivez-vous gratuitement à notre Newsletter OK COMPTABLE Etats financiers 2016 et contenu de vos annexes Le 28/03/2017 Pour vous aider à préparer vos comptes sociaux (fonds commercial, effectifs...), vos comptes consolidés 99-02 (écarts d’acquisition, variations de périmètre) et vos annexes, voici quelques nouveautés 2016 issues du Hors-série du Feuillet Rapide Comptable - FRC 3/17. Ces exemples concernent les entreprises industrielles et commerciales pour leurs exercices clos au 31 décembre 2016. COMPTABLE Software created by the company for its internal use: how to evaluate and record them? The 12/13/2016 The software created is necessarily immobilized when it meets a certain number of conditions related to the probability of success of the project and its internal utility. The production cost must be able to be reliably evaluated, and in particular the company must have adequate management tools. THE SHOP 0 Range Mementos Navis Inneo Practices Software Journals Works Forms Themexpress Training Numerical case law Services Material Tax Social Business Law Accounting Immovable Particular Associations Patrimony International NEWS Fiscal Finance Law for 2019: the corporate sponsorship regime is modified Tax Video - Finance Law for 2019: what impact on industrial property products? Business Cash back: a trader can not recover more than € 60 clients NUMBERS & RATES > Investments and loans France > Professional expenses: meals, travel, mobility > Discount (tax due on 2018 income) AGENDA > SOCIAL Employers with at least 50 employees Employers with at least 50 employees > TAX Persons liable for VAT Persons liable for VAT VIDEOS Finance law for 2019: impacts on IP products WHITE BOOK > What are the formal conditions for the right to deduct VAT? Free to download 01 41 05 22 22 Du lundi au vendredi de 9h à 18h Remplissez notre formulaire de contact Flux RSS La Quotidienne Expert-Comptable Avocat Notaire RH Espace abonnés Espace Mémento Espace clients Assistance Mises à jour La quotidienne Actualités Au cœur du droit En pratique Vidéos Chiffres et taux Agenda Livres blancs The shop Reminders Inneo Navis Software Magazines Books Forms Thèmexpress Services Training Les Editions Francis Lefebvre Discover the Editions Francis Lefebvre Our commitments Our expertise Our confidentiality policy Events & fairs Press area Booksellers Librarians & documentalists Students & teachers Export service Recruitment