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2023 Cours 3
> RPC 5 - Opérations hors bilan > Flashcards
RPC 5 - Opérations hors bilan Flashcards
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2023 Cours 3
(19 decks)
Généralités et cadre conceptuel
RPC 1 - Principes
RPC 2 - Evaluation
RPC 3 - Présentation et structure
RPC 4 - Tableau de flux de trésorerie
RPC 5 - Opérations hors bilan
RPC 6 - Annexe
RPC 10 - Valeurs incorporelles
RPC 11 - Impôts sur les bénéfices
RPC 13 - Leasing
RPC 15 - Parties liées
RPC 16 - Engagements de prévoyance
RPC 17 - Stocks
RPC 18 - Immobilisations corporelles
RPC 20 - Dépréciation d'actifs
RPC 22 - Contrats long terme
RPC 23 - Provisions
RPC 24 - Fonds propres
RPC 30 - Consolidation