{"id":679,"date":"2022-11-01T15:48:55","date_gmt":"2022-11-01T14:48:55","guid":{"rendered":"https:\/\/syrec.net\/?page_id=679"},"modified":"2023-10-16T11:31:35","modified_gmt":"2023-10-16T09:31:35","slug":"expert-comptable-et-transparence-de-linformation-financiere","status":"publish","type":"page","link":"https:\/\/syrec.net\/en\/expert-comptable-et-transparence-de-linformation-financiere\/","title":{"rendered":"Expert-Comptable et transparence de l\u2019information financi\u00e8re"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"679\" class=\"elementor elementor-679\">\n\t\t\t\t\t\t\t\t\t<section class=\"has_eae_slider elementor-section elementor-top-section elementor-element elementor-element-7fdbe7f6 elementor-section-full_width elementor-section-content-middle elementor-section-height-default elementor-section-height-default\" data-id=\"7fdbe7f6\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"has_eae_slider elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-2fc64f67\" data-id=\"2fc64f67\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6278f63d elementor-widget elementor-widget-heading\" data-id=\"6278f63d\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.16.0 - 17-10-2023 *\/\n.elementor-heading-title{padding:0;margin:0;line-height:1}.elementor-widget-heading .elementor-heading-title[class*=elementor-size-]>a{color:inherit;font-size:inherit;line-height:inherit}.elementor-widget-heading .elementor-heading-title.elementor-size-small{font-size:15px}.elementor-widget-heading .elementor-heading-title.elementor-size-medium{font-size:19px}.elementor-widget-heading .elementor-heading-title.elementor-size-large{font-size:29px}.elementor-widget-heading .elementor-heading-title.elementor-size-xl{font-size:39px}.elementor-widget-heading .elementor-heading-title.elementor-size-xxl{font-size:59px}<\/style><h4 class=\"elementor-heading-title elementor-size-default\">Expertise-comptable et transparence de l'information financi\u00e8re<\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"has_eae_slider elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-58378768\" data-id=\"58378768\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-792cb329 elementor-widget elementor-widget-text-editor\" data-id=\"792cb329\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.16.0 - 17-10-2023 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p><strong>Le<\/strong><b>\u00a0chiffre et le d\u00e9nombrement ont \u00e9t\u00e9 invent\u00e9s, puis l\u2019\u00e9criture comptable est n\u00e9e. Les professionnels du chiffre se sont vus alors doter d\u2019un\u00a0<\/b><b><\/b><b>v\u00e9ritable statut,\u00a0<\/b><\/p><p><b>et ont \u00e9t\u00e9 alors appel\u00e9s \u00ab experts-comptables \u00bb.<\/b><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-947a100 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"947a100\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.16.0 - 17-10-2023 *\/\n.elementor-widget-divider{--divider-border-style:none;--divider-border-width:1px;--divider-color:#0c0d0e;--divider-icon-size:20px;--divider-element-spacing:10px;--divider-pattern-height:24px;--divider-pattern-size:20px;--divider-pattern-url:none;--divider-pattern-repeat:repeat-x}.elementor-widget-divider .elementor-divider{display:flex}.elementor-widget-divider .elementor-divider__text{font-size:15px;line-height:1;max-width:95%}.elementor-widget-divider .elementor-divider__element{margin:0 var(--divider-element-spacing);flex-shrink:0}.elementor-widget-divider .elementor-icon{font-size:var(--divider-icon-size)}.elementor-widget-divider .elementor-divider-separator{display:flex;margin:0;direction:ltr}.elementor-widget-divider--view-line_icon .elementor-divider-separator,.elementor-widget-divider--view-line_text .elementor-divider-separator{align-items:center}.elementor-widget-divider--view-line_icon .elementor-divider-separator:after,.elementor-widget-divider--view-line_icon .elementor-divider-separator:before,.elementor-widget-divider--view-line_text .elementor-divider-separator:after,.elementor-widget-divider--view-line_text .elementor-divider-separator:before{display:block;content:\"\";border-bottom:0;flex-grow:1;border-top:var(--divider-border-width) var(--divider-border-style) var(--divider-color)}.elementor-widget-divider--element-align-left .elementor-divider .elementor-divider-separator>.elementor-divider__svg:first-of-type{flex-grow:0;flex-shrink:100}.elementor-widget-divider--element-align-left .elementor-divider-separator:before{content:none}.elementor-widget-divider--element-align-left .elementor-divider__element{margin-left:0}.elementor-widget-divider--element-align-right .elementor-divider .elementor-divider-separator>.elementor-divider__svg:last-of-type{flex-grow:0;flex-shrink:100}.elementor-widget-divider--element-align-right .elementor-divider-separator:after{content:none}.elementor-widget-divider--element-align-right .elementor-divider__element{margin-right:0}.elementor-widget-divider:not(.elementor-widget-divider--view-line_text):not(.elementor-widget-divider--view-line_icon) .elementor-divider-separator{border-top:var(--divider-border-width) var(--divider-border-style) var(--divider-color)}.elementor-widget-divider--separator-type-pattern{--divider-border-style:none}.elementor-widget-divider--separator-type-pattern.elementor-widget-divider--view-line .elementor-divider-separator,.elementor-widget-divider--separator-type-pattern:not(.elementor-widget-divider--view-line) .elementor-divider-separator:after,.elementor-widget-divider--separator-type-pattern:not(.elementor-widget-divider--view-line) .elementor-divider-separator:before,.elementor-widget-divider--separator-type-pattern:not([class*=elementor-widget-divider--view]) .elementor-divider-separator{width:100%;min-height:var(--divider-pattern-height);-webkit-mask-size:var(--divider-pattern-size) 100%;mask-size:var(--divider-pattern-size) 100%;-webkit-mask-repeat:var(--divider-pattern-repeat);mask-repeat:var(--divider-pattern-repeat);background-color:var(--divider-color);-webkit-mask-image:var(--divider-pattern-url);mask-image:var(--divider-pattern-url)}.elementor-widget-divider--no-spacing{--divider-pattern-size:auto}.elementor-widget-divider--bg-round{--divider-pattern-repeat:round}.rtl .elementor-widget-divider .elementor-divider__text{direction:rtl}.e-con-inner>.elementor-widget-divider,.e-con>.elementor-widget-divider{width:var(--container-widget-width,100%);--flex-grow:var(--container-widget-flex-grow)}<\/style>\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1e132a5b elementor-widget elementor-widget-text-editor\" data-id=\"1e132a5b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Un peu d\u2019histoire pour rappeler nos origines !<\/p>\n<p><b>&nbsp;<\/b><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4999f421 elementor-widget elementor-widget-text-editor\" data-id=\"4999f421\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p style=\"font-size: 16px; text-align: left; color: #bfbfbf; letter-spacing: -0.27px;\"><span style=\"color: #000000;\">Le d\u00e9nombrement est une tr\u00e8s ancienne pr\u00e9occupation de l\u2019Homme. 30 000 ans avant J\u00e9sus Christ l\u2019homme de Cro-magnon entaillait des os et des <\/span><span style=\"color: #000000;\">morceaux de bois. Ce sont ensuite les cailloux qui ont permis \u00e0 l\u2019homme de s\u2019initier \u00e0 l\u2019art, d\u2019effectuer des op\u00e9rations d\u2019o\u00f9 est n\u00e9 le mot calcul. Devenu <\/span><span style=\"color: #000000;\">commer\u00e7ant, l\u2019homme a utilis\u00e9 des boules comptables pour symboliser des quantit\u00e9s. Les tablettes comportant des signes ont ensuite mat\u00e9rialis\u00e9 les <\/span><span style=\"color: #000000;\">premi\u00e8res \u00e9critures comptables avec des signes inscrits sur lesdites tablettes repr\u00e9sentant pour certains, des chiffres.<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"has_eae_slider elementor-section elementor-top-section elementor-element elementor-element-5749b28 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5749b28\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"has_eae_slider elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-dfcd781\" data-id=\"dfcd781\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2584999 elementor-widget elementor-widget-accordion\" data-id=\"2584999\" data-element_type=\"widget\" data-widget_type=\"accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.16.0 - 17-10-2023 *\/\n.elementor-accordion{text-align:left}.elementor-accordion .elementor-accordion-item{border:1px solid #d5d8dc}.elementor-accordion .elementor-accordion-item+.elementor-accordion-item{border-top:none}.elementor-accordion .elementor-tab-title{margin:0;padding:15px 20px;font-weight:700;line-height:1;cursor:pointer;outline:none}.elementor-accordion .elementor-tab-title .elementor-accordion-icon{display:inline-block;width:1.5em}.elementor-accordion .elementor-tab-title .elementor-accordion-icon svg{width:1em;height:1em}.elementor-accordion .elementor-tab-title .elementor-accordion-icon.elementor-accordion-icon-right{float:right;text-align:right}.elementor-accordion .elementor-tab-title .elementor-accordion-icon.elementor-accordion-icon-left{float:left;text-align:left}.elementor-accordion .elementor-tab-title .elementor-accordion-icon .elementor-accordion-icon-closed{display:block}.elementor-accordion .elementor-tab-title .elementor-accordion-icon .elementor-accordion-icon-opened,.elementor-accordion .elementor-tab-title.elementor-active .elementor-accordion-icon-closed{display:none}.elementor-accordion .elementor-tab-title.elementor-active .elementor-accordion-icon-opened{display:block}.elementor-accordion .elementor-tab-content{display:none;padding:15px 20px;border-top:1px solid #d5d8dc}@media (max-width:767px){.elementor-accordion .elementor-tab-title{padding:12px 15px}.elementor-accordion .elementor-tab-title .elementor-accordion-icon{width:1.2em}.elementor-accordion .elementor-tab-content{padding:7px 15px}}.e-con-inner>.elementor-widget-accordion,.e-con>.elementor-widget-accordion{width:var(--container-widget-width);--flex-grow:var(--container-widget-flex-grow)}<\/style>\t\t<div class=\"elementor-accordion\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-3931\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-3931\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Le plus ancien alphabet<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-3931\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-3931\"><p>Le plus ancien alphabet ougaritique date du XV\u00e8me avant JC vient de Ph\u00e9nicie devenu le Liban aujourd\u2019hui. La num\u00e9rotation additive est venue avecles grecs au V\u00e8me avant JC avec des signes graphiques. L\u2019alphabet num\u00e9ral sera utilis\u00e9 pour \u00e9crire les nombres avec une valeur num\u00e9rique attribu\u00e9e \u00e0<br \/>chaque lettre tant pour les h\u00e9breux que pour les grecs. Les chiffres romains sont alors n\u00e9s avec C\u00e9sar. La num\u00e9rotation romaine est additive et soustractive.<\/p><p>Aujourd\u2019hui pour les nombres cardinaux, on utilise les chiffres dits arabes. L\u2019Inde a \u00e9t\u00e9 le berceau de la num\u00e9rotation moderne. Nos chiffres actuels sont<br \/>arriv\u00e9s par les Arabes qui occupaient le pourtour m\u00e9diterran\u00e9en et qui faisaient du Commerce r\u00e9gulier. Le z\u00e9ro \u00ab SFIR \u00bb est n\u00e9 au XII \u00e8me si\u00e8cle par un math\u00e9maticien indien BRAHMAGUPTA. Le moine fran\u00e7ais Gelbert d\u2019Aurillac importa les chiffres arabes dans l\u2019Occident.<\/p><p>Luca Pacioli (1450-1517) moine et math\u00e9maticien a \u00e9t\u00e9 le p\u00e8re de la comptabilit\u00e9 en partie double (Ouvrage de 1494). Il illustre le caract\u00e8re pratique de l\u2019arithm\u00e9tique appliqu\u00e9e aux Arts ou \u00e0 la Comptabilit\u00e9.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-3932\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-3932\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">L'apparition du plan comptable<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-3932\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-3932\"><p>Le mot compter vient de computarer calculer, faire des comptes. Le mot \u00ab comptabilit\u00e9 est issu du verbe compter et apparait en 1579 ce qui signifie comptant c\u2019est-\u00e0-dire \u00e0 consid\u00e9rer comme exact. Le journal d\u00e9signe alors au XVI\u00e8me si\u00e8cle un registre de comptes. C\u2019est un document dans lequel on enregistre des \u00e9critures comptables. La notion de d\u00e9bit et de cr\u00e9dit de compte est alors apparue en 1723 alors que la notion de bilan (peser, mettre en \u00e9quilibre) avait \u00e9t\u00e9 d\u00e9j\u00e0 d\u00e9finie en 1584 par l\u2019italien Bilancio. Le terme a \u00e9t\u00e9 repris au XVII\u00e8me si\u00e8cle. La tenue de comptes est alors devenue obligatoire en France avec Colbert. Le mot solder vient en France en 1675 pour faire la solde du soldat c\u2019est-\u00e0-dire celui qui est pay\u00e9.<\/p><p>Le plan comptable g\u00e9n\u00e9ral est ensuite n\u00e9 en 1947. Il fut r\u00e9vis\u00e9 en 1957 puis en 1982 et en 1986 pour \u00eatre r\u00e9\u00e9crit en 1999.<\/p><p>L\u2019Ordonnance du 15 Ao\u00fbt 1945 a pr\u00e9cis\u00e9 la terminologie, les r\u00e8gles et un mod\u00e8le de pr\u00e9sentation de bilan.<\/p><p>Le 19 septembre 1945, une Ordonnance institut l\u2019Ordre des Experts Comptables.<\/p><p>L\u2019Expert-Comptable a pris alors toute sa l\u00e9gitimit\u00e9 avec cette Ordonnance. Notre profession est alors n\u00e9e avec sa d\u00e9ontologie.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d478b0d elementor-widget elementor-widget-spacer\" data-id=\"d478b0d\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.16.0 - 17-10-2023 *\/\n.elementor-column .elementor-spacer-inner{height:var(--spacer-size)}.e-con{--container-widget-width:100%}.e-con-inner>.elementor-widget-spacer,.e-con>.elementor-widget-spacer{width:var(--container-widget-width,var(--spacer-size));--align-self:var(--container-widget-align-self,initial);--flex-shrink:0}.e-con-inner>.elementor-widget-spacer>.elementor-widget-container,.e-con>.elementor-widget-spacer>.elementor-widget-container{height:100%;width:100%}.e-con-inner>.elementor-widget-spacer>.elementor-widget-container>.elementor-spacer,.e-con>.elementor-widget-spacer>.elementor-widget-container>.elementor-spacer{height:100%}.e-con-inner>.elementor-widget-spacer>.elementor-widget-container>.elementor-spacer>.elementor-spacer-inner,.e-con>.elementor-widget-spacer>.elementor-widget-container>.elementor-spacer>.elementor-spacer-inner{height:var(--container-widget-height,var(--spacer-size))}.e-con-inner>.elementor-widget-spacer.elementor-widget-empty,.e-con>.elementor-widget-spacer.elementor-widget-empty{position:relative;min-height:22px;min-width:22px}.e-con-inner>.elementor-widget-spacer.elementor-widget-empty .elementor-widget-empty-icon,.e-con>.elementor-widget-spacer.elementor-widget-empty .elementor-widget-empty-icon{position:absolute;top:0;bottom:0;left:0;right:0;margin:auto;padding:0;width:22px;height:22px}<\/style>\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f9274be elementor-align-center elementor-widget elementor-widget-button\" data-id=\"f9274be\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-lg elementor-animation-pulse\" href=\"\/en\/contact\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">Contact<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"has_eae_slider elementor-section elementor-top-section elementor-element elementor-element-63f6f61 elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"63f6f61\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"has_eae_slider elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6ac95959\" data-id=\"6ac95959\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-384a02 elementor-widget elementor-widget-heading\" data-id=\"384a02\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Nous intervenons sur :<\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"has_eae_slider elementor-section elementor-inner-section elementor-element elementor-element-6a7abf96 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6a7abf96\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"has_eae_slider elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-4a48baf8\" data-id=\"4a48baf8\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-414eeebe elementor-widget elementor-widget-heading\" data-id=\"414eeebe\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Business Plan<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"has_eae_slider elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-443d2e7a\" data-id=\"443d2e7a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-235fc830 elementor-widget elementor-widget-heading\" data-id=\"235fc830\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Elaboration du pr\u00e9visionnel<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"has_eae_slider elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-fac58ce\" data-id=\"fac58ce\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3ce43224 elementor-widget elementor-widget-heading\" data-id=\"3ce43224\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Elaboration du plan de financement de tr\u00e9sorerie <\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"has_eae_slider elementor-section elementor-inner-section elementor-element elementor-element-3d535340 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3d535340\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"has_eae_slider elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-3565148d\" data-id=\"3565148d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6623c69c elementor-widget elementor-widget-heading\" data-id=\"6623c69c\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Assistance au montage du dossier bancaire<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"has_eae_slider elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-6c6800ad\" data-id=\"6c6800ad\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3be37e8f elementor-widget elementor-widget-heading\" data-id=\"3be37e8f\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Conseil sur le choix du statut juridique et du r\u00e9gime du chef d'entreprise<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"has_eae_slider elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-20e4bf2e\" data-id=\"20e4bf2e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-726f121d elementor-widget elementor-widget-heading\" data-id=\"726f121d\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Possibilit\u00e9 de cr\u00e9ation compl\u00e8te de la structure juridique choisie<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-c295197 elementor-widget elementor-widget-spacer\" data-id=\"c295197\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"has_eae_slider elementor-section elementor-top-section elementor-element elementor-element-f8fa4f6 elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f8fa4f6\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"has_eae_slider elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3e659276\" data-id=\"3e659276\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2ea29ed elementor-widget elementor-widget-heading\" data-id=\"2ea29ed\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">D\u00e9couvrir aussi :<\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"has_eae_slider elementor-section elementor-inner-section elementor-element elementor-element-58932285 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"58932285\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"has_eae_slider elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-16b1d7a4\" data-id=\"16b1d7a4\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-602b6c53 elementor-view-stacked elementor-position-top elementor-shape-circle elementor-mobile-position-top elementor-widget elementor-widget-icon-box\" data-id=\"602b6c53\" data-element_type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<link rel=\"stylesheet\" href=\"https:\/\/syrec.net\/wp-content\/plugins\/elementor\/assets\/css\/widget-icon-box.min.css\">\t\t<div class=\"elementor-icon-box-wrapper\">\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<a href=\"\/en\/audit-legal-et-contractuel\/\" class=\"elementor-icon elementor-animation-grow\" tabindex=\"-1\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-arrow-alt-circle-down\"><\/i>\t\t\t\t<\/a>\n\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t<a href=\"\/en\/audit-legal-et-contractuel\/\" >\n\t\t\t\t\t\tAudit l\u00e9gal et contractuel\t\t\t\t\t<\/a>\n\t\t\t\t<\/h3>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"has_eae_slider elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-688044ae\" data-id=\"688044ae\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1e58466a elementor-view-stacked elementor-position-top elementor-shape-circle elementor-mobile-position-top elementor-widget elementor-widget-icon-box\" data-id=\"1e58466a\" data-element_type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<a href=\"\/en\/tarifs-des-prestations-sociales\/\" class=\"elementor-icon elementor-animation-grow\" tabindex=\"-1\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-arrow-alt-circle-down\"><\/i>\t\t\t\t<\/a>\n\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t<a href=\"\/en\/tarifs-des-prestations-sociales\/\" >\n\t\t\t\t\t\tPrestations sociales\t\t\t\t\t<\/a>\n\t\t\t\t<\/h3>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Expertise-comptable et transparence de l&rsquo;information financi\u00e8re Le\u00a0chiffre et le d\u00e9nombrement ont \u00e9t\u00e9 invent\u00e9s, puis l\u2019\u00e9criture comptable est n\u00e9e. Les professionnels du chiffre se sont vus alors doter d\u2019un\u00a0v\u00e9ritable statut,\u00a0 et ont \u00e9t\u00e9 alors appel\u00e9s \u00ab experts-comptables \u00bb. Un peu d\u2019histoire pour rappeler nos origines ! &nbsp; Le d\u00e9nombrement est une tr\u00e8s ancienne pr\u00e9occupation de l\u2019Homme. [&hellip;]<\/p>","protected":false},"author":5,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"footnotes":""},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v19.5 (Yoast SEO v19.11) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Expert-Comptable et transparence de l\u2019information financi\u00e8re - SYREC<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/syrec.net\/en\/expert-comptable-et-transparence-de-linformation-financiere\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Expert-Comptable et transparence de l\u2019information financi\u00e8re\" \/>\n<meta property=\"og:description\" content=\"Expertise-comptable et transparence de l&rsquo;information financi\u00e8re Le\u00a0chiffre et le d\u00e9nombrement ont \u00e9t\u00e9 invent\u00e9s, puis l\u2019\u00e9criture comptable est n\u00e9e. Les professionnels du chiffre se sont vus alors doter d\u2019un\u00a0v\u00e9ritable statut,\u00a0 et ont \u00e9t\u00e9 alors appel\u00e9s \u00ab experts-comptables \u00bb. Un peu d\u2019histoire pour rappeler nos origines ! &nbsp; Le d\u00e9nombrement est une tr\u00e8s ancienne pr\u00e9occupation de l\u2019Homme. [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/syrec.net\/en\/expert-comptable-et-transparence-de-linformation-financiere\/\" \/>\n<meta property=\"og:site_name\" content=\"SYREC\" \/>\n<meta property=\"article:modified_time\" content=\"2023-10-16T09:31:35+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/syrec.net\/expert-comptable-et-transparence-de-linformation-financiere\/\",\"url\":\"https:\/\/syrec.net\/expert-comptable-et-transparence-de-linformation-financiere\/\",\"name\":\"Expert-Comptable et transparence de l\u2019information financi\u00e8re - SYREC\",\"isPartOf\":{\"@id\":\"https:\/\/syrec.net\/#website\"},\"datePublished\":\"2022-11-01T14:48:55+00:00\",\"dateModified\":\"2023-10-16T09:31:35+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/syrec.net\/expert-comptable-et-transparence-de-linformation-financiere\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/syrec.net\/expert-comptable-et-transparence-de-linformation-financiere\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/syrec.net\/expert-comptable-et-transparence-de-linformation-financiere\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/syrec.net\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Expert-Comptable et transparence de l\u2019information financi\u00e8re\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/syrec.net\/#website\",\"url\":\"https:\/\/syrec.net\/\",\"name\":\"SYREC\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/syrec.net\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/syrec.net\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/syrec.net\/#organization\",\"name\":\"SYREC\",\"url\":\"https:\/\/syrec.net\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/syrec.net\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/syrec.net\/wp-content\/uploads\/2022\/10\/Plan-de-travail-2-1.png\",\"contentUrl\":\"https:\/\/syrec.net\/wp-content\/uploads\/2022\/10\/Plan-de-travail-2-1.png\",\"width\":2061,\"height\":1345,\"caption\":\"SYREC\"},\"image\":{\"@id\":\"https:\/\/syrec.net\/#\/schema\/logo\/image\/\"}}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Expert-Comptable et transparence de l\u2019information financi\u00e8re - SYREC","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/syrec.net\/en\/expert-comptable-et-transparence-de-linformation-financiere\/","og_locale":"en_US","og_type":"article","og_title":"Expert-Comptable et transparence de l\u2019information financi\u00e8re","og_description":"Expertise-comptable et transparence de l&rsquo;information financi\u00e8re Le\u00a0chiffre et le d\u00e9nombrement ont \u00e9t\u00e9 invent\u00e9s, puis l\u2019\u00e9criture comptable est n\u00e9e. Les professionnels du chiffre se sont vus alors doter d\u2019un\u00a0v\u00e9ritable statut,\u00a0 et ont \u00e9t\u00e9 alors appel\u00e9s \u00ab experts-comptables \u00bb. Un peu d\u2019histoire pour rappeler nos origines ! &nbsp; Le d\u00e9nombrement est une tr\u00e8s ancienne pr\u00e9occupation de l\u2019Homme. [&hellip;]","og_url":"https:\/\/syrec.net\/en\/expert-comptable-et-transparence-de-linformation-financiere\/","og_site_name":"SYREC","article_modified_time":"2023-10-16T09:31:35+00:00","twitter_card":"summary_large_image","twitter_misc":{"Est. reading time":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/syrec.net\/expert-comptable-et-transparence-de-linformation-financiere\/","url":"https:\/\/syrec.net\/expert-comptable-et-transparence-de-linformation-financiere\/","name":"Expert-Comptable et transparence de l\u2019information financi\u00e8re - SYREC","isPartOf":{"@id":"https:\/\/syrec.net\/#website"},"datePublished":"2022-11-01T14:48:55+00:00","dateModified":"2023-10-16T09:31:35+00:00","breadcrumb":{"@id":"https:\/\/syrec.net\/expert-comptable-et-transparence-de-linformation-financiere\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/syrec.net\/expert-comptable-et-transparence-de-linformation-financiere\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/syrec.net\/expert-comptable-et-transparence-de-linformation-financiere\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/syrec.net\/"},{"@type":"ListItem","position":2,"name":"Expert-Comptable et transparence de l\u2019information financi\u00e8re"}]},{"@type":"WebSite","@id":"https:\/\/syrec.net\/#website","url":"https:\/\/syrec.net\/","name":"SYREC","description":"","publisher":{"@id":"https:\/\/syrec.net\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/syrec.net\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/syrec.net\/#organization","name":"SYREC","url":"https:\/\/syrec.net\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/syrec.net\/#\/schema\/logo\/image\/","url":"https:\/\/syrec.net\/wp-content\/uploads\/2022\/10\/Plan-de-travail-2-1.png","contentUrl":"https:\/\/syrec.net\/wp-content\/uploads\/2022\/10\/Plan-de-travail-2-1.png","width":2061,"height":1345,"caption":"SYREC"},"image":{"@id":"https:\/\/syrec.net\/#\/schema\/logo\/image\/"}}]}},"_links":{"self":[{"href":"https:\/\/syrec.net\/en\/wp-json\/wp\/v2\/pages\/679"}],"collection":[{"href":"https:\/\/syrec.net\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/syrec.net\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/syrec.net\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/syrec.net\/en\/wp-json\/wp\/v2\/comments?post=679"}],"version-history":[{"count":103,"href":"https:\/\/syrec.net\/en\/wp-json\/wp\/v2\/pages\/679\/revisions"}],"predecessor-version":[{"id":2858,"href":"https:\/\/syrec.net\/en\/wp-json\/wp\/v2\/pages\/679\/revisions\/2858"}],"wp:attachment":[{"href":"https:\/\/syrec.net\/en\/wp-json\/wp\/v2\/media?parent=679"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}