{"id":280,"date":"2026-10-16T11:06:26","date_gmt":"2026-10-16T11:06:26","guid":{"rendered":"https:\/\/www.lacompta.org\/?page_id=280"},"modified":"2026-10-16T21:53:48","modified_gmt":"2026-10-16T19:53:48","slug":"lc-f7cc0809664e48b573c3","status":"publish","type":"page","link":"https:\/\/www.lacompta.org\/faq-comptabilite\/source-de-image-fidele-en-comptabilite.php","title":{"rendered":"Quelle est la source de l&rsquo;image fid\u00e8le en comptabilit\u00e9 ?"},"content":{"rendered":"<h1>Quelle est la source de l&rsquo;image fid\u00e8le en comptabilit\u00e9 ?<\/h1>\n<div id=\"section\"><input type=\"hidden\" id=\"user_connected_quotes\" value=\"0\"><\/p>\n<div id=\"blackBack\"><\/div>\n<div id=\"userBlockNotConnected\" style=\"display:none;\">\n<div id=\"users_only\">\n<div id=\"users_only_title\">Seuls nos <span id=\"underline\">membres premium<\/span> peuvent voir <span id=\"underline\">les liens, et les t&eacute;l&eacute;chargements !<\/span><\/div>\n<div id=\"users_only_title_2\">Devenez un membre premium pour <strong><span id=\"underline\">3 &euro; seulement<\/span><\/strong><\/div>\n<div class=\"users_only_price_fork\">Devenir Membre Premium <strong> &#8211; 3 &euro;<\/strong><\/div>\n<div id=\"account_link_connect\">\n<p>\t\t\t\t\t\t\t\t\t\t\t\tVous avez d&eacute;j&agrave; un compte, Identifiez-vous<\/p><\/div>\n<div id=\"close_account_box\">FERMER [X]<\/div>\n<\/p><\/div>\n<\/p><\/div>\n<div id=\"article\"><input type=\"hidden\" id=\"file_name\" value=\"384\" name=\"file_name\"\/><\/p>\n<p>Une image fid\u00e8le de l\u2019entreprise est garantie par les \u00e9tats de synth\u00e8se qui repr\u00e9sentent les actifs et passifs ainsi que la situation financi\u00e8re et les r\u00e9sultats.<\/p>\n<div align=\"center\" style=\"width:100%; height: 300px;\">\n<p><\/p>\n<\/div>\n<p>Les \u00e9tats de synth\u00e8se doivent comprendre autant d\u2019informations qu\u2019il est n\u00e9cessaire pour donner une image fid\u00e8le des actifs et des passifs.<\/p>\n<p><em>\u00ab\u00a0Les documents de synth\u00e8se, qui comprennent n\u00e9cessairement le bilan, le compte de r\u00e9sultat et une annexe mettent en \u00e9vidence tout fait pertinent, c&rsquo;est-\u00e0-dire susceptible d&rsquo;avoir une influence sur le jugement que leurs destinataires peuvent porter sur le patrimoine, la situation financi\u00e8re et le r\u00e9sultat de l&rsquo;entit\u00e9 ainsi que sur les d\u00e9cisions qu&rsquo;ils peuvent \u00eatre amen\u00e9s \u00e0 prendre.\u00a0\u00bb <\/em>Art. 810-1 &#8211; Recueil des normes comptables fran\u00e7aises.<\/p>\n<div align=\"center\" style=\"width:100%; height: 300px;\">\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Quelle est la source de l&rsquo;image fid\u00e8le en comptabilit\u00e9 ? 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