5 ÉLÉMENTS FINANCIERS
Comptes consolidés et annexes
Note 5
Principes comptables et méthodes d’évaluation
-IOL +;NCRCM F? GI>vF? >? =IFF?=N? Mf;JJFCKO? JLCH=CJ;F?G?HN ;OR ;=NCPCNwM >? @CH;H=?G?HN BILM ;=NCPCNw >? MSH>C=;NCIH ?R?L=w?M ;O M?CH >O J~F? ;HKO? >? AL;H>? =FC?HNvF?n <>3[;4 34 2>;;42C4 4C 34 E4=C4U GI>vF? >? A?MNCIH GCRN? >;HM V F?KO?F F?M ;=NC@M MIHN AwLwM ;P?= FfI? J?L=?PICL F?M @FOR >? NLwMIL?LC? =IHNL;=NO?FM ?N >? P?HN? >?M ;=NC@M @CH;H=C?LM !;HM =? GI>vF? >? A?MNCIH F?M =?MMCIHM >f;=NC@M @CH;H=C?LM =IH=IOL?HN r F; Lw;FCM;NCIH >?M I? Ff;=NCPCNw +;NCRCM ;JJFCKO? F? GI>vF? >? =IFF?=N? ?N >? P?HN? ?MM?HNC?FF?G?HN ;OR ;=NCPCNwM >? A?MNCIH >O JILN?@?OCFF? >? NCNL?M >? F; LwM?LP? >? FCKOC>CNwn <>3[;4 34 64BC8>= 0DCA4U GI>vF? JLIJL? ;OR ;ONL?M ;=NC@M V @CH;H=C?LM HIN;GG?HN >? NL;HM;=NCIH >;HM F?KO?F F; =IFF?=N? >?M @FOR =IHNL;=NO?FM ?MN ;==?MMICL? ? GI>vF? >? A?MNCIH Mf;JJFCKO? HIN;GG?HN r Ff;=NCPCNw >? MSH>C=;NCIH ?N ;OR ;=NCPCNwM >? G;L=Bw GCM?M ?H `OPL? J;L F; ;HKO? >? AL;H>? =FC?HNvF? Détermination du caractère basique 5.1.2 ou « SPPI » 2H ;=NC@ @CH;H=C?L ?MN <;MCKO? MC F?M N?LG?M =IHNL;=NO?FM >? Ff;=NC@ @CH;H=C?L >IHH?HN FC?O r >?M >;N?M MJw=C@Cw?M r >?M @FOR >? NLwMIL?LC? =ILL?MJIH>;HN OHCKO?G?HN r >?M L?GO JLCH=CJ;F ?N r >?M CHNwLxNM =;F=OFwM MOL F? =;JCN;F L?MN;HN > )? YnJLCH=CJ;Fn^ ?MN >w@CHC =IGG? F; DOMN? P;F?OL >? Ff;=NC@ @CH;H=C?L r M; >;N? >f;=KOCMCNCIH )?M YnCHNwLxNMn^ L?JLwM?HN?HN F; =IHNL?J;LNC? >? F; P;F?OL N?GJM >? Ff;LA?HN ?N F? LCMKO? >? =Lw>CN ;MMI=Cw ;O JLCH=CJ;F G;CM wA;F?G?HN >f;ONL?M LCMKO?M =IGG? F? LCMKO? >? FCKOC>CNw F?M =INM ;>GCHCMNL;NC@M ?N F; G;LA? >? HwAI=C;NCIH -IOL wP;FO?L MC F?M @FOR >? NLwMIL?LC? =IHNL;=NO?FM MIHN OHCKO?G?HN >?M J;C?G?HNM >? JLCH=CJ;F ?N >fCHNwLxNM CF @;ON =IHMC>wL?L F?M N?LG?M =IHNL;=NO?FM >? FfCHMNLOG?HN ?F; CGJFCKO? >f;H;FSM?L NION wFwG?HN KOC JIOLL;CN L?G?NNL? ?H =;OM? F; L?JLwM?HN;NCIH ?R=FOMCP? >? F; P;F?OL N?GJM >? Ff;LA?HN o NCNL? >f?R?GJF?n F?M wPwH?G?HNM KOC =B;HA?L;C?HN F? GIHN;HN ?N F; >;N? >? V MOLP?H;H=? >?M @FOR >? NLwMIL?LC?n F?M =;L;=NwLCMNCKO?M >?M N;OR ;JJFC=;;FCNwM >? L?G? JLIFIHA;NCIH V ); GI>;FCNw =IHNL;=NO?FF? JIOL Ff?GJLOHN?OL IO F? JLxN?OL >? L?G?G?OL? =IGJ;NC?M @FOR >? NLwMIL?LC? =IHNL;=NO?FM >vM FILM KO? F? GIHN;HN >O L?G ?N F?M CHNwLxNM S ;@@wL?HNM ;CHMC KO? F? =;M w=Bw;HN OH? CH>?GHCNw =IGJ?HM;NICL? L;CMIHH;fI? NLwMIL?LC? =IHNL;=NO?FM >? Ff;=NC@ wNO>Cw ;P?= F?M @FOR >? NLwMIL?LC? =IHNL;=NO?FM >fOH ;=NC@ >? Lw@wL?H=? ?MN ?@@?=NOw? )?M ;=NC@M @CH;H=C?LM <;MCKO?M MIHN >?M CHMNLOG?HNM >? >?NN?M KOC CH=FO?HN HIN;GG?HNn F?M JLxNM r N;OR @CR? F?M JLxNM r N;OR P;LC;C@@wL?HNC?F YnGCMG;N=Bn^ >? N;OR IO M;HM CH>?R;NCIH MOL OH? P;F?OL IO OH CH>C=? ?M NCNL?M >? >?NN?M r N;OR @CR? IO r N;OR P;LC;
5.1
Actifs financiers
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