{"id":616,"date":"2025-11-13T22:10:06","date_gmt":"2025-11-13T21:10:06","guid":{"rendered":"https:\/\/acthisconseils.com\/index.php\/sources\/"},"modified":"2025-12-23T13:06:43","modified_gmt":"2025-12-23T12:06:43","slug":"sources","status":"publish","type":"page","link":"https:\/\/acthisconseils.com\/index.php\/sources\/","title":{"rendered":"Sources"},"content":{"rendered":"\n<div class=\"wp-block-query is-layout-flow wp-block-query-is-layout-flow\"><ul class=\"wp-block-post-template is-layout-flow wp-block-post-template-is-layout-flow\"><li class=\"wp-block-post post-670 post type-post status-publish format-standard has-post-thumbnail hentry category-consolidation-financiere category-normes-ifrs tag-ias28 tag-ias37 tag-ifrs12 tag-ifrs15 tag-ifrs16 tag-ifrs7 tag-ifrs9\">\n<h2 style=\"color:#00589f\" class=\"has-link-color wp-elements-cb6365433eef05801a4449af72b51a0b wp-block-post-title has-text-color\"><a href=\"https:\/\/acthisconseils.com\/index.php\/2025\/11\/20\/sources\/\" target=\"_self\" >Contrat d&rsquo;\u00e9nergie en IFRS<\/a><\/h2>\n\n<figure class=\"alignwide wp-block-post-featured-image\"><a href=\"https:\/\/acthisconseils.com\/index.php\/2025\/11\/20\/sources\/\" target=\"_self\"  ><img loading=\"lazy\" decoding=\"async\" width=\"1280\" height=\"846\" src=\"https:\/\/acthisconseils.com\/wp-content\/uploads\/2025\/12\/pixabay-1838788.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"Contrat d&rsquo;\u00e9nergie en IFRS\" style=\"object-fit:cover;\" srcset=\"https:\/\/acthisconseils.com\/wp-content\/uploads\/2025\/12\/pixabay-1838788.jpg 1280w, https:\/\/acthisconseils.com\/wp-content\/uploads\/2025\/12\/pixabay-1838788-300x198.jpg 300w, https:\/\/acthisconseils.com\/wp-content\/uploads\/2025\/12\/pixabay-1838788-1024x677.jpg 1024w, https:\/\/acthisconseils.com\/wp-content\/uploads\/2025\/12\/pixabay-1838788-768x508.jpg 768w\" sizes=\"(max-width: 1280px) 100vw, 1280px\" \/><\/a><\/figure>\n\n<div class=\"wp-block-post-excerpt\"><p class=\"wp-block-post-excerpt__excerpt\">La comptabilisation et la consolidation des contrats d\u2019\u00e9nergie sous IFRS : enjeux, normes applicables et bonnes pratiques 1. Introduction : pourquoi les contrats d\u2019\u00e9nergie sont devenus un enjeu IFRS majeur ? La volatilit\u00e9 des prix du gaz et de l\u2019\u00e9lectricit\u00e9, l\u2019essor des march\u00e9s d\u00e9riv\u00e9s et la complexification des m\u00e9canismes d\u2019approvisionnement ont profond\u00e9ment transform\u00e9 la mani\u00e8re\u2026<\/p><p class=\"wp-block-post-excerpt__more-text\"><a class=\"wp-block-post-excerpt__more-link\" href=\"https:\/\/acthisconseils.com\/index.php\/2025\/11\/20\/sources\/\">Lire la suite<\/a><\/p><\/div>\n\n\n<hr class=\"wp-block-separator has-css-opacity\"\/>\n\n\n<div class=\"wp-block-post-date\"><time datetime=\"2025-11-20T14:41:38+01:00\">20\/11\/2025<\/time><\/div>\n<\/li><li class=\"wp-block-post post-632 post type-post status-publish format-standard has-post-thumbnail hentry category-consolidation-financiere category-normes-ifrs tag-consolidation tag-goodwill tag-ifrs tag-ifrs3\">\n<h2 style=\"color:#00589f\" class=\"has-link-color wp-elements-cb6365433eef05801a4449af72b51a0b wp-block-post-title has-text-color\"><a href=\"https:\/\/acthisconseils.com\/index.php\/2025\/11\/13\/le-traitement-du-goodwill-en-consolidation-financiere-principes-tests-de-depreciation-et-enjeux-pratiques-sous-ifrs\/\" target=\"_self\" >Goodwill en IFRS<\/a><\/h2>\n\n<figure class=\"alignwide wp-block-post-featured-image\"><a href=\"https:\/\/acthisconseils.com\/index.php\/2025\/11\/13\/le-traitement-du-goodwill-en-consolidation-financiere-principes-tests-de-depreciation-et-enjeux-pratiques-sous-ifrs\/\" target=\"_self\"  ><img loading=\"lazy\" decoding=\"async\" width=\"1280\" height=\"905\" src=\"https:\/\/acthisconseils.com\/wp-content\/uploads\/2025\/12\/pixabay-1757596.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"Goodwill en IFRS\" style=\"object-fit:cover;\" srcset=\"https:\/\/acthisconseils.com\/wp-content\/uploads\/2025\/12\/pixabay-1757596.jpg 1280w, https:\/\/acthisconseils.com\/wp-content\/uploads\/2025\/12\/pixabay-1757596-300x212.jpg 300w, https:\/\/acthisconseils.com\/wp-content\/uploads\/2025\/12\/pixabay-1757596-1024x724.jpg 1024w, https:\/\/acthisconseils.com\/wp-content\/uploads\/2025\/12\/pixabay-1757596-768x543.jpg 768w\" sizes=\"(max-width: 1280px) 100vw, 1280px\" \/><\/a><\/figure>\n\n<div class=\"wp-block-post-excerpt\"><p class=\"wp-block-post-excerpt__excerpt\">Le traitement du goodwill en consolidation financi\u00e8re : principes, tests de d\u00e9pr\u00e9ciation et enjeux pratiques sous IFRS 1. Pourquoi le goodwill est un enjeu majeur en consolidation ? Lorsqu\u2019un groupe acquiert une entreprise, le prix pay\u00e9 d\u00e9passe g\u00e9n\u00e9ralement la valeur des actifs et passifs identifiables repris. Cet exc\u00e9dent constitue le goodwill (ou \u00e9cart d\u2019acquisition).Il refl\u00e8te\u2026<\/p><p class=\"wp-block-post-excerpt__more-text\"><a class=\"wp-block-post-excerpt__more-link\" href=\"https:\/\/acthisconseils.com\/index.php\/2025\/11\/13\/le-traitement-du-goodwill-en-consolidation-financiere-principes-tests-de-depreciation-et-enjeux-pratiques-sous-ifrs\/\">Lire la suite<\/a><\/p><\/div>\n\n\n<hr class=\"wp-block-separator has-css-opacity\"\/>\n\n\n<div class=\"wp-block-post-date\"><time datetime=\"2025-11-13T23:29:58+01:00\">13\/11\/2025<\/time><\/div>\n<\/li><li class=\"wp-block-post post-618 post type-post status-publish format-standard has-post-thumbnail hentry category-normes-ifrs tag-norme-ifrs10 tag-norme-ifrs11 tag-norme-ifrs12\">\n<h2 style=\"color:#00589f\" class=\"has-link-color wp-elements-cb6365433eef05801a4449af72b51a0b wp-block-post-title has-text-color\"><a href=\"https:\/\/acthisconseils.com\/index.php\/2025\/11\/13\/les-fondamentaux-de-la-consolidation-ifrs-comprendre-ifrs-10-ifrs-11-et-ifrs-12\/\" target=\"_self\" >Fondamentaux de la consolidation IFRS<\/a><\/h2>\n\n<figure class=\"alignwide wp-block-post-featured-image\"><a href=\"https:\/\/acthisconseils.com\/index.php\/2025\/11\/13\/les-fondamentaux-de-la-consolidation-ifrs-comprendre-ifrs-10-ifrs-11-et-ifrs-12\/\" target=\"_self\"  ><img loading=\"lazy\" decoding=\"async\" width=\"1280\" height=\"720\" src=\"https:\/\/acthisconseils.com\/wp-content\/uploads\/2025\/11\/maxresdefault.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"Fondamentaux de la consolidation IFRS\" style=\"object-fit:cover;\" srcset=\"https:\/\/acthisconseils.com\/wp-content\/uploads\/2025\/11\/maxresdefault.jpg 1280w, https:\/\/acthisconseils.com\/wp-content\/uploads\/2025\/11\/maxresdefault-300x169.jpg 300w, https:\/\/acthisconseils.com\/wp-content\/uploads\/2025\/11\/maxresdefault-1024x576.jpg 1024w, https:\/\/acthisconseils.com\/wp-content\/uploads\/2025\/11\/maxresdefault-768x432.jpg 768w\" sizes=\"(max-width: 1280px) 100vw, 1280px\" \/><\/a><\/figure>\n\n<div class=\"wp-block-post-excerpt\"><p class=\"wp-block-post-excerpt__excerpt\">Les fondamentaux de la consolidation IFRS : comprendre IFRS 10, IFRS 11 et IFRS 12 1. Pourquoi la consolidation IFRS reste un sujet sensible pour les groupes Pour un groupe cot\u00e9 ou en voie de l\u2019\u00eatre, la consolidation n\u2019est plus seulement un exercice de \u00ab mise en commun \u00bb de comptes sociaux. C\u2019est un enjeu\u2026<\/p><p class=\"wp-block-post-excerpt__more-text\"><a class=\"wp-block-post-excerpt__more-link\" href=\"https:\/\/acthisconseils.com\/index.php\/2025\/11\/13\/les-fondamentaux-de-la-consolidation-ifrs-comprendre-ifrs-10-ifrs-11-et-ifrs-12\/\">Lire la suite<\/a><\/p><\/div>\n\n\n<hr class=\"wp-block-separator has-css-opacity\"\/>\n\n\n<div class=\"wp-block-post-date\"><time datetime=\"2025-11-13T22:47:40+01:00\">13\/11\/2025<\/time><\/div>\n<\/li><\/ul><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":630,"parent":0,"menu_order":0,"comment_status":"open","ping_status":"closed","template":"full-width","meta":{"saved_in_kubio":true,"_bbp_topic_count":0,"_bbp_reply_count":0,"_bbp_total_topic_count":0,"_bbp_total_reply_count":0,"_bbp_voice_count":0,"_bbp_anonymous_reply_count":0,"_bbp_topic_count_hidden":0,"_bbp_reply_count_hidden":0,"_bbp_forum_subforum_count":0,"footnotes":""},"class_list":["post-616","page","type-page","status-publish","has-post-thumbnail","hentry"],"kubio_ai_page_context":{"short_desc":"","purpose":"general"},"_links":{"self":[{"href":"https:\/\/acthisconseils.com\/index.php\/wp-json\/wp\/v2\/pages\/616","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/acthisconseils.com\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/acthisconseils.com\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/acthisconseils.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/acthisconseils.com\/index.php\/wp-json\/wp\/v2\/comments?post=616"}],"version-history":[{"count":7,"href":"https:\/\/acthisconseils.com\/index.php\/wp-json\/wp\/v2\/pages\/616\/revisions"}],"predecessor-version":[{"id":718,"href":"https:\/\/acthisconseils.com\/index.php\/wp-json\/wp\/v2\/pages\/616\/revisions\/718"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/acthisconseils.com\/index.php\/wp-json\/wp\/v2\/media\/630"}],"wp:attachment":[{"href":"https:\/\/acthisconseils.com\/index.php\/wp-json\/wp\/v2\/media?parent=616"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}