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Notion d'actif et
d'immo
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1-Actif (4)
-Bien iddentifiable
-L'entité en a le contrôle
-L'entité en est propriétaire
-Avantages économiques futurs attendus
2-Immobilisation d'un actif(2)
-probabilité d'avantages économiques futurs
-valeur déterminée avec fiabilité
Charge/immo : l'immo augmente le patrimoine
de l'entité durablement. Exception : éléments non significatifs (<500€)
3-Classification
-Immos corporelles :
-frais d'établissement (mais
comptabilisation en charges préférenciel)
-frais de R&D
(R=charges,D=actif si sérieuses chances de réussite et de
rentabilité+individualisation.
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-brevets ,concessions,droit au
bail,FDC
-Immos incorporelles :
-Immos financières :
-titres de participation
(possession durable+certaine influence ou contrôle de la sté : > 10%)
-TIAP : rentabilité MT/LT
-autres titres immobilisés :
autres titres durables
VMP :
rentabilité à CT
Retour à l'accueil
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