conseil national de la comptabilité - Paper Audit & Conseil
Les actifs d'impôts ne sont pris en compte que ? s'il est probable que l'entreprise
pourra les récupérer grâce à l'existence d'un bénéfice imposable attendu au
cours de la période : il est présumé qu'un tel bénéfice n'existera pas lorsque l'
entreprise a supporté des pertes récentes au cours des deux derniers exercices
sauf ...
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