{"id":971,"date":"2025-02-10T15:14:07","date_gmt":"2025-02-10T15:14:07","guid":{"rendered":"https:\/\/testestelle.notreserveur.net\/wordpress\/?p=971"},"modified":"2025-02-14T16:20:27","modified_gmt":"2025-02-14T16:20:27","slug":"lentreprise-investit-elle-suffisamment-pour-preparer-lavenir-2","status":"publish","type":"post","link":"https:\/\/testestelle.notreserveur.net\/wordpress\/index.php\/2025\/02\/10\/lentreprise-investit-elle-suffisamment-pour-preparer-lavenir-2\/","title":{"rendered":"L\u2019entreprise investit-elle suffisamment pour pr\u00e9parer l\u2019avenir ?\u00a0"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Le d\u00e9tail des investissements est pr\u00e9sent\u00e9 dans l\u2019annexe des comptes annuels qui doivent vous \u00eatre pr\u00e9sent\u00e9s : vous pouvez ainsi voir quels sont les cat\u00e9gories d\u2019investissements (appel\u00e9es \u00ab acquisitions d\u2019immobilisations \u00bb) qui ont \u00e9t\u00e9 r\u00e9alis\u00e9es.A combien s\u2019\u00e9l\u00e8vent les d\u00e9penses de recherche et d\u00e9veloppement ?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Suivant les m\u00e9thodes comptables utilis\u00e9es, ces d\u00e9penses ne sont pas forc\u00e9ment isol\u00e9es. Vous pouvez regarder la ligne \u00ab Frais de d\u00e9veloppement \u00bb du bilan (actif), mais les d\u00e9penses de R&amp;D peuvent \u00eatre enregistr\u00e9es dans d\u2019autres rubriques.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Vous pouvez demander cette information \u00e0 l\u2019expert-comptable mandat\u00e9 pour l\u2019examen de la situation \u00e9conomique et financi\u00e8re.<\/p>\n\n\n\n<div class=\"wp-block-group is-nowrap is-layout-flex wp-container-core-group-is-layout-eeed4b2b wp-block-group-is-layout-flex\" style=\"margin-top:0;margin-bottom:0;padding-top:0;padding-bottom:0\">\n<div style=\"height:100px;width:0px\" aria-hidden=\"true\" class=\"wp-block-spacer wp-container-content-9760934e\"><\/div>\n\n\n\n<div class=\"wp-block-group is-nowrap is-layout-flex wp-container-core-group-is-layout-fceb8f0f wp-block-group-is-layout-flex\" style=\"padding-right:0;padding-left:0\">\n<p class=\"has-custom-color-1-color has-text-color has-link-color wp-elements-541cc47d9ac2328d0f25982ad6d4cfa7 wp-block-paragraph\" style=\"border-left-color:var(--wp--preset--color--custom-color-1);margin-top:0;margin-right:0;margin-bottom:0;margin-left:0;padding-top:0;padding-right:var(--wp--preset--spacing--20);padding-bottom:0;padding-left:var(--wp--preset--spacing--20)\">\ud83d\udca1 Les missions de l\u2019expert-comptable, pour vous CSE :<a href=\"https:\/\/testestelle.notreserveur.net\/wordpress\/index.php\/category\/les-autres-besoins-du-cse\/la-comptabilite-du-cse\/\">\u00a0<\/a> <a href=\"https:\/\/testestelle.notreserveur.net\/wordpress\/index.php\/2025\/02\/09\/la-situation-economique-et-financiere\/\" data-type=\"post\" data-id=\"159\">La situation \u00e9conomique et financi\u00e8re<\/a><\/p>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-group has-border-color has-theme-1-border-color has-global-padding is-layout-constrained wp-container-core-group-is-layout-25d27e76 wp-block-group-is-layout-constrained\" style=\"border-radius:17px;padding-top:0;padding-right:0;padding-bottom:0;padding-left:0\">\n<p class=\"has-custom-color-2-color has-text-color has-link-color wp-elements-bd2eeed135514b052a15e3dc8c312ca7 wp-block-paragraph\" style=\"margin-top:var(--wp--preset--spacing--20);margin-bottom:var(--wp--preset--spacing--20);padding-top:0;padding-bottom:0\"><strong>R\u00e9f\u00e9rences juridiques<\/strong><\/p>\n\n\n\n<div class=\"wp-block-group has-border-color has-custom-color-2-border-color has-global-padding is-layout-constrained wp-container-core-group-is-layout-2571061f wp-block-group-is-layout-constrained\" style=\"border-radius:20px;padding-top:var(--wp--preset--spacing--20);padding-right:var(--wp--preset--spacing--20);padding-bottom:var(--wp--preset--spacing--20);padding-left:var(--wp--preset--spacing--20)\">\n<p class=\"wp-block-paragraph\" style=\"margin-top:0;margin-right:0;margin-bottom:0;margin-left:0;padding-top:0;padding-right:0;padding-bottom:0;padding-left:0\">\ud83d\udcda&nbsp;Code du travail \u2013 Article L.2315-88<\/p>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Le d\u00e9tail des investissements est pr\u00e9sent\u00e9 dans l\u2019annexe des comptes annuels qui doivent vous \u00eatre pr\u00e9sent\u00e9s : vous pouvez ainsi voir quels sont les cat\u00e9gories d\u2019investissements (appel\u00e9es \u00ab acquisitions d\u2019immobilisations \u00bb) qui ont \u00e9t\u00e9 r\u00e9alis\u00e9es.A combien s\u2019\u00e9l\u00e8vent les d\u00e9penses de recherche et d\u00e9veloppement ? Suivant les m\u00e9thodes comptables utilis\u00e9es, ces d\u00e9penses ne sont pas forc\u00e9ment [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[13],"class_list":["post-971","post","type-post","status-publish","format-standard","hentry","category-les-autres-besoins-du-cse","tag-lemploi"],"_links":{"self":[{"href":"https:\/\/testestelle.notreserveur.net\/wordpress\/index.php\/wp-json\/wp\/v2\/posts\/971","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/testestelle.notreserveur.net\/wordpress\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/testestelle.notreserveur.net\/wordpress\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/testestelle.notreserveur.net\/wordpress\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/testestelle.notreserveur.net\/wordpress\/index.php\/wp-json\/wp\/v2\/comments?post=971"}],"version-history":[{"count":4,"href":"https:\/\/testestelle.notreserveur.net\/wordpress\/index.php\/wp-json\/wp\/v2\/posts\/971\/revisions"}],"predecessor-version":[{"id":1483,"href":"https:\/\/testestelle.notreserveur.net\/wordpress\/index.php\/wp-json\/wp\/v2\/posts\/971\/revisions\/1483"}],"wp:attachment":[{"href":"https:\/\/testestelle.notreserveur.net\/wordpress\/index.php\/wp-json\/wp\/v2\/media?parent=971"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/testestelle.notreserveur.net\/wordpress\/index.php\/wp-json\/wp\/v2\/categories?post=971"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/testestelle.notreserveur.net\/wordpress\/index.php\/wp-json\/wp\/v2\/tags?post=971"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}