{"id":2098,"date":"2024-01-16T11:04:38","date_gmt":"2024-01-16T11:04:38","guid":{"rendered":"https:\/\/3dprintersinindia.com\/sites\/mauritius_finance\/?p=2098"},"modified":"2024-06-01T09:08:11","modified_gmt":"2024-06-01T09:08:11","slug":"archives-de-comptabilite","status":"publish","type":"post","link":"https:\/\/3dprintersinindia.com\/sites\/mauritius_finance\/?p=2098&lang=fr","title":{"rendered":"Archives de comptabilit\u00e9"},"content":{"rendered":"\n<p>Il est de la responsabilit\u00e9 du conseil d&#8217;administration de s&#8217;assurer que les registres comptables appropri\u00e9s sont conserv\u00e9s<strong> <\/strong>et que ces registres comptables enregistrent et expliquent correctement les transactions de la soci\u00e9t\u00e9. Lorsqu&#8217;un Conseil d\u00e9cide de filtrer les documents comptables hors de Maurice, les comptes et les rapports pr\u00e9sentant la situation financi\u00e8re de la soci\u00e9t\u00e9 \u00e0 des intervalles ne d\u00e9passant pas 6 mois doivent \u00eatre envoy\u00e9s et conserv\u00e9s dans un lieu \u00e0 Maurice. Le registraire doit \u00eatre inform\u00e9 du lieu dans chaque cas.<\/p>\n\n\n\n<p>Les registres comptables peuvent \u00eatre conserv\u00e9s en anglais ou en fran\u00e7ais et, dans le cas contraire, les administrateurs doivent en faire la traduction en anglais ou en fran\u00e7ais \u00e0 des intervalles n&#8217;exc\u00e9dant pas sept jours.<\/p>\n\n\n\n<p>Tous les enregistrements comptables doivent \u00eatre conserv\u00e9s pour la p\u00e9riode comptable en cours et pour les 7 derniers exercices comptables de la soci\u00e9t\u00e9.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Date du bilan<\/strong><\/h2>\n\n\n\n<p>La r\u00e8gle g\u00e9n\u00e9rale est que l&#8217;entreprise ait une date de cl\u00f4ture au 30 juin. Cependant, une soci\u00e9t\u00e9 peut adopter une date de bilan diff\u00e9rente sur notification au registraire. Une soci\u00e9t\u00e9 doit avoir une date de bilan pour chaque ann\u00e9e civile, sauf l&#8217;ann\u00e9e de sa constitution. La premi\u00e8re p\u00e9riode comptable d&#8217;une soci\u00e9t\u00e9 nouvellement constitu\u00e9e ne doit pas d\u00e9passer 18 mois. La loi de 2001, sur le d\u00e9veloppement des services financiers, limite la premi\u00e8re p\u00e9riode comptable \u00e0 15 mois pour les soci\u00e9t\u00e9s commerciales mondiales de cat\u00e9gorie 1.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u00c9tats financiers<\/strong><\/h2>\n\n\n\n<p>Les \u00e9tats financiers doivent \u00eatre compl\u00e9t\u00e9s dans les 6 mois suivant la date de cl\u00f4ture de l&#8217;entreprise. Les \u00e9tats financiers doivent \u00eatre dat\u00e9s et sign\u00e9s au nom du conseil d&#8217;administration par 2 administrateurs ou 1 administrateur si le conseil est compos\u00e9 d&#8217;un seul administrateur. \u00c0 l&#8217;exception d&#8217;une petite entreprise priv\u00e9e et d&#8217;une entreprise globale, les \u00e9tats financiers doivent \u00eatre pr\u00e9par\u00e9s conform\u00e9ment aux normes comptables internationales. Un GBC1 peut pr\u00e9parer ses \u00e9tats financiers conform\u00e9ment \u00e0 toute autre norme comptable internationalement accept\u00e9e.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Il est de la responsabilit\u00e9 du conseil d&#8217;administration de s&#8217;assurer que les registres comptables appropri\u00e9s sont conserv\u00e9s et que ces registres comptables enregistrent et expliquent correctement les transactions de la soci\u00e9t\u00e9. Lorsqu&#8217;un Conseil d\u00e9cide de filtrer les documents comptables hors de Maurice, les comptes et les rapports pr\u00e9sentant la situation financi\u00e8re de la soci\u00e9t\u00e9 \u00e0 des intervalles ne d\u00e9passant pas 6 mois doivent \u00eatre envoy\u00e9s et conserv\u00e9s dans un lieu \u00e0 Maurice. Le registraire doit \u00eatre inform\u00e9 du lieu dans chaque cas. Les registres comptables peuvent \u00eatre conserv\u00e9s en anglais ou en fran\u00e7ais et, dans le cas contraire, les administrateurs&#8230;<\/p>\n","protected":false},"author":1,"featured_media":2156,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[186],"tags":[],"class_list":["post-2098","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gestion-dentreprise"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Archives de comptabilit\u00e9 | Mauritius Trade<\/title>\n<meta name=\"description\" content=\"Le conseil d&#039;administration d&#039;une soci\u00e9t\u00e9 s\u2019assure que les registres comptables sont tenus; enregistrent, expliquent les transactions de la compagnie\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/3dprintersinindia.com\/sites\/mauritius_finance\/?p=2098&lang=fr\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Archives de comptabilit\u00e9 | Mauritius Trade\" \/>\n<meta property=\"og:description\" content=\"Le conseil d&#039;administration d&#039;une soci\u00e9t\u00e9 s\u2019assure que les registres comptables sont tenus; 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