{"id":87773,"date":"2025-11-18T12:18:39","date_gmt":"2025-11-18T11:18:39","guid":{"rendered":"https:\/\/dev.promoculture.lu\/web\/produit\/non%20class\u00e9\/memento-comptable-2026\/"},"modified":"2026-03-24T15:48:04","modified_gmt":"2026-03-24T14:48:04","slug":"memento-comptable-2026","status":"publish","type":"product","link":"https:\/\/dev.promoculture.lu\/web\/produit\/entrepreneuriat\/banque-finance-economie\/memento-comptable-2026\/","title":{"rendered":"M\u00e9mento Comptable 2026"},"content":{"rendered":"<h3>Le M\u00e9mento Comptable 2026 synth\u00e9tise pour vous toute la r\u00e9glementation fran\u00e7aise<\/h3>\n<ul>\n<li>r\u00e8gles et proc\u00e9dures, m\u00e9thode comptable, types de comptes&#8230;,<\/li>\n<li>obligations en mati\u00e8re d\u2019information financi\u00e8re, d\u2019audit et de contr\u00f4le des comptes,<\/li>\n<li>interf\u00e9rences entre comptabilit\u00e9, fiscalit\u00e9, droit social et droit des soci\u00e9t\u00e9s.<\/li>\n<\/ul>\n<p>Il mentionne les\u00a0<strong>divergences entre les r\u00e8gles comptables fran\u00e7aises et les normes comptables internationales<\/strong>\u00a0(IAS\/IFRS).<\/p>\n<p>Il exploite plus de\u00a0<strong>6 000 r\u00e9f\u00e9rences<\/strong>\u00a0provenant de plus de 40 sources :<\/p>\n<ul>\n<li><strong>fran\u00e7aises, europ\u00e9ennes, internationales<\/strong>,<\/li>\n<li><strong>l\u00e9gislatives, r\u00e9glementaires, jurisprudentielles, doctrinales<\/strong>\u00a0(ANC, AMF, H3C, CNCC, OEC, IASB) ,\u00a0<strong>comptables, fiscales, juridiques<\/strong>.<\/li>\n<\/ul>\n<p>Le M\u00e9mento Comptable est \u00e0 jour de l&rsquo;ensemble des r\u00e8glements de l&rsquo;ANC qui deviennent applicables \u00e0 compter du 1er janvier 2026 (notamment le r\u00e8glement sur la distinction dettes &#8211; autres fonds propres).<\/p>\n<p>Les mesures fiscales adopt\u00e9es au cours de l&rsquo;ann\u00e9e ainsi que la jurisprudence sont \u00e9galement int\u00e9gr\u00e9es \u00e0 cette nouvelle \u00e9dition.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le M\u00e9mento Comptable 2026 synth\u00e9tise pour vous toute la r\u00e9glementation fran\u00e7aise r\u00e8gles et proc\u00e9dures, m\u00e9thode comptable, types de comptes&#8230;, obligations en mati\u00e8re d\u2019information financi\u00e8re, d\u2019audit et de contr\u00f4le des comptes, interf\u00e9rences entre comptabilit\u00e9, fiscalit\u00e9, droit social et droit des soci\u00e9t\u00e9s. Il mentionne les\u00a0divergences entre les r\u00e8gles comptables fran\u00e7aises et les normes comptables internationales\u00a0(IAS\/IFRS). Il exploite [&hellip;]<\/p>\n","protected":false},"featured_media":87774,"template":"","meta":[],"product_brand":[],"product_cat":[219],"product_tag":[],"class_list":{"0":"post-87773","1":"product","2":"type-product","3":"status-publish","4":"has-post-thumbnail","6":"product_cat-banque-finance-economie","7":"product_shipping_class-standard","8":"pa_auteurs-collectif","9":"pa_collection-mementos","10":"pa_editeur-lefebvre-dalloz","11":"pa_edition-octobre-2025","12":"pa_nombre-de-pages-21016","14":"first","15":"instock","16":"purchasable","17":"product-type-simple"},"exclude_global_add_ons":[],"addons":[],"_links":{"self":[{"href":"https:\/\/dev.promoculture.lu\/web\/wp-json\/wp\/v2\/product\/87773","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/dev.promoculture.lu\/web\/wp-json\/wp\/v2\/product"}],"about":[{"href":"https:\/\/dev.promoculture.lu\/web\/wp-json\/wp\/v2\/types\/product"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/dev.promoculture.lu\/web\/wp-json\/wp\/v2\/media\/87774"}],"wp:attachment":[{"href":"https:\/\/dev.promoculture.lu\/web\/wp-json\/wp\/v2\/media?parent=87773"}],"wp:term":[{"taxonomy":"product_brand","embeddable":true,"href":"https:\/\/dev.promoculture.lu\/web\/wp-json\/wp\/v2\/product_brand?post=87773"},{"taxonomy":"product_cat","embeddable":true,"href":"https:\/\/dev.promoculture.lu\/web\/wp-json\/wp\/v2\/product_cat?post=87773"},{"taxonomy":"product_tag","embeddable":true,"href":"https:\/\/dev.promoculture.lu\/web\/wp-json\/wp\/v2\/product_tag?post=87773"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}