{"id":1928,"date":"2018-03-28T10:59:51","date_gmt":"2018-03-28T08:59:51","guid":{"rendered":"https:\/\/www.sogexcube.com\/?page_id=1928"},"modified":"2018-04-06T10:52:29","modified_gmt":"2018-04-06T08:52:29","slug":"presentation-des-comptes-annuels","status":"publish","type":"page","link":"https:\/\/www.sogexcube.com\/index.php\/missions\/presentation-des-comptes-annuels\/","title":{"rendered":"Pr\u00e9sentation des comptes annuels des comit\u00e9s"},"content":{"rendered":"<p>[vc_row css=\u00a0\u00bb.vc_custom_1451991003825{margin-bottom: 100px !important;}\u00a0\u00bb][vc_column offset=\u00a0\u00bbvc_col-lg-9 vc_col-md-9&Prime;][vc_column_text css=\u00a0\u00bb.vc_custom_1523004732985{margin-top: 40px !important;}\u00a0\u00bb]<\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-size: 18pt;\">Pr\u00e9sentation des comptes des comit\u00e9s<\/span><\/h3>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">A partir de 2015, les obligations comptables des comit\u00e9s d\u2019entreprise sont renforc\u00e9es,\u00a0de mani\u00e8re variable selon leur taille\u00a0:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ressources inf\u00e9rieures \u00e0 153 000\u20ac<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ressources sup\u00e9rieures \u00e0 153 000\u20ac et inf\u00e9rieurs \u00e0 3 100 000\u20ac<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ressources sup\u00e9rieures \u00e0 3 100 000\u20ac<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Depuis 2016, les comptes d\u2019une partie des comit\u00e9s devront \u00eatre certifi\u00e9s par un commissaire aux comptes.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Les comptes annuels devront \u00eatre approuv\u00e9s quelle que soit la taille du Comit\u00e9. Le r\u00e8glement int\u00e9rieur doit pr\u00e9voir les modalit\u00e9s d\u2019arr\u00eat\u00e9 des comptes. Le d\u00e9lai d\u2019approbation des comptes annuels est de 6 mois apr\u00e8s la cl\u00f4ture. Ils seront ensuite approuv\u00e9s en r\u00e9union pl\u00e9ni\u00e8re, celle-ci portant exclusivement sur ce sujet et faisant l\u2019objet d\u2019un proc\u00e8s-verbal sp\u00e9cifique.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Les comptes annuels arr\u00eat\u00e9s doivent \u00eatre communiqu\u00e9s au plus tard trois jours avant la r\u00e9union pl\u00e9ni\u00e8re aux membres du Comit\u00e9 d\u2019entreprise.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>La mission de l\u2019expert\u00a0: <\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">SOGEX CUBE r\u00e9vise les comptes et \u00e9tablit les \u00e9tats financiers des comit\u00e9s, conform\u00e9ment aux nouvelles obligations comptables qui leur sont impos\u00e9es.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Le cadre juridique\u00a0: <\/strong><\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">La loi n\u00b02014-288 du 6 mars 2014 introduit de nouvelles obligations pour les comit\u00e9s d\u2019entreprise<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Le d\u00e9cret du 27 mars 2015 pr\u00e9cise les modalit\u00e9s d\u2019application<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Les r\u00e8glements 2015-01 et 2015-02 de l\u2019Autorit\u00e9 des Normes Comptables d\u2019avril 2015 d\u00e9finissent les r\u00e8gles comptables \u00e0 appliquer, notamment les \u00e9tats financiers \u00e0 fournir<\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>[\/vc_column_text][stm_post_bottom][\/vc_column][vc_column width=\u00a0\u00bb1\/4&Prime; offset=\u00a0\u00bbvc_hidden-sm vc_hidden-xs\u00a0\u00bb][stm_sidebar sidebar=\u00a0\u00bb1740&Prime;][\/vc_column][\/vc_row]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>[vc_row css=\u00a0\u00bb.vc_custom_1451991003825{margin-bottom: 100px !important;}\u00a0\u00bb][vc_column offset=\u00a0\u00bbvc_col-lg-9 vc_col-md-9&Prime;][vc_column_text css=\u00a0\u00bb.vc_custom_1523004732985{margin-top: 40px !important;}\u00a0\u00bb] Pr\u00e9sentation des comptes des comit\u00e9s &nbsp; A partir de 2015, les obligations comptables des comit\u00e9s d\u2019entreprise sont renforc\u00e9es,\u00a0de mani\u00e8re variable selon leur taille\u00a0: Ressources inf\u00e9rieures \u00e0 153 000\u20ac Ressources sup\u00e9rieures \u00e0 153 000\u20ac et inf\u00e9rieurs \u00e0 3 100 000\u20ac Ressources sup\u00e9rieures \u00e0 3 100 000\u20ac Depuis<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":1653,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-1928","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.sogexcube.com\/index.php\/wp-json\/wp\/v2\/pages\/1928","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.sogexcube.com\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.sogexcube.com\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.sogexcube.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sogexcube.com\/index.php\/wp-json\/wp\/v2\/comments?post=1928"}],"version-history":[{"count":7,"href":"https:\/\/www.sogexcube.com\/index.php\/wp-json\/wp\/v2\/pages\/1928\/revisions"}],"predecessor-version":[{"id":2096,"href":"https:\/\/www.sogexcube.com\/index.php\/wp-json\/wp\/v2\/pages\/1928\/revisions\/2096"}],"up":[{"embeddable":true,"href":"https:\/\/www.sogexcube.com\/index.php\/wp-json\/wp\/v2\/pages\/1653"}],"wp:attachment":[{"href":"https:\/\/www.sogexcube.com\/index.php\/wp-json\/wp\/v2\/media?parent=1928"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}