{"id":2390494,"date":"2022-07-20T07:01:38","date_gmt":"2022-07-20T06:01:38","guid":{"rendered":"https:\/\/kapitalis.com\/tunisie\/?p=2390494"},"modified":"2022-07-20T07:01:39","modified_gmt":"2022-07-20T06:01:39","slug":"comptabilite-la-reevaluation-des-actifs-corporels-renforce-les-capitaux-propres-et-attenue-les-effets-de-linflation","status":"publish","type":"post","link":"https:\/\/kapitalis.com\/tunisie\/2022\/07\/20\/comptabilite-la-reevaluation-des-actifs-corporels-renforce-les-capitaux-propres-et-attenue-les-effets-de-linflation\/","title":{"rendered":"Comptabilit\u00e9\u00a0: la r\u00e9\u00e9valuation des actifs corporels renforce les capitaux propres et att\u00e9nue les effets de l\u2019inflation"},"content":{"rendered":"\n<p><strong><em>La r\u00e9\u00e9valuation des actifs corporels d\u2019une entreprise contribue \u00e0 l\u2019am\u00e9lioration substantielle de l\u2019information financi\u00e8re, en mat\u00e9rialisant, dans ses \u00e9tats financiers, les \u00e9ventuelles plus-values latentes concernant des actifs immobiliers et industriels.<\/em><\/strong><\/p>\n\n\n\n<p>Par <strong>Amine Ben Gamra <em>*<\/em><\/strong><\/p>\n\n\n\n<!--more-->\n\n\n<div class=\"wp-block-image\">\n<figure class=\"alignleft size-full\"><img decoding=\"async\" src=\"http:\/\/kapitalis.com\/tunisie\/wp-content\/uploads\/2022\/04\/Amine-Ben-Gamra-1.jpg\" alt=\"\" class=\"wp-image-387692\"\/><\/figure>\n<\/div>\n\n\n<p>La loi de finances 2022 en Tunisie propose d\u2019\u00e9tendre la facult\u00e9&nbsp; de proc\u00e9der \u00e0 la r\u00e9\u00e9valuation des \u00e9l\u00e9ments de l\u2019actif immobilier des entreprises dans le secteur industriel aux biens immeubles b\u00e2tis et non b\u00e2tis et \u00e0 toutes les entreprises ind\u00e9pendamment de leurs secteurs d\u2019activit\u00e9s.<\/p>\n\n\n\n<p>La norme comptable (NC) 05 (nouveau) a introduit le mod\u00e8le de r\u00e9\u00e9valuation comme une alternative au mod\u00e8le du co\u00fbt pr\u00e9vu par l\u2019ancienne norme.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Att\u00e9nuer les effets n\u00e9fastes de l\u2019inflation<\/h2>\n\n\n\n<p>En effet, apr\u00e8s sa comptabilisation en tant qu\u2019actif, une immobilisation corporelle dont la juste valeur peut \u00eatre \u00e9valu\u00e9e de mani\u00e8re fiable doit \u00eatre \u00e9valu\u00e9e \u00e0 son montant r\u00e9\u00e9valu\u00e9, \u00e0 savoir sa juste valeur \u00e0 la date de la r\u00e9\u00e9valuation, diminu\u00e9e du cumul des amortissements ult\u00e9rieurs et du cumul de pertes de valeur ult\u00e9rieures.<\/p>\n\n\n\n<figure class=\"wp-block-embed is-type-wp-embed is-provider-kapitalis wp-block-embed-kapitalis\"><div class=\"wp-block-embed__wrapper\">\n<blockquote class=\"wp-embedded-content\" data-secret=\"JMJw0BdDKV\"><a href=\"https:\/\/kapitalis.com\/tunisie\/2022\/01\/13\/document-les-principales-mesures-fiscales-de-la-loi-de-finances-2022\/\">Document : Les principales mesures fiscales de la loi de finances 2022<\/a><\/blockquote><iframe loading=\"lazy\" class=\"wp-embedded-content\" sandbox=\"allow-scripts\" security=\"restricted\" style=\"position: absolute; clip: rect(1px, 1px, 1px, 1px);\" title=\"\u00ab\u00a0Document : Les principales mesures fiscales de la loi de finances 2022\u00a0\u00bb &#8212; Kapitalis\" src=\"https:\/\/kapitalis.com\/tunisie\/2022\/01\/13\/document-les-principales-mesures-fiscales-de-la-loi-de-finances-2022\/embed\/#?secret=wPnXGffH7p#?secret=JMJw0BdDKV\" data-secret=\"JMJw0BdDKV\" width=\"600\" height=\"338\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\"><\/iframe>\n<\/div><\/figure>\n\n\n\n<p>La r\u00e9\u00e9valuation est constat\u00e9 en capitaux propres sous l\u2019intitul\u00e9 <em>\u00ab\u00c9cart de r\u00e9\u00e9valuation\u00bb<\/em>.<\/p>\n\n\n\n<p>L\u2019objectif \u00e9tant double : renforcer les capitaux propres des soci\u00e9t\u00e9s, et att\u00e9nuer les effets n\u00e9fastes de l\u2019inflation qui progresse \u00e0 un rythme pr\u00e9occupant en Tunisie; et plus essentiellement, fournir une information financi\u00e8re pertinente \u00e0 travers des \u00e9tats financiers fiables ayant une valeur pr\u00e9dictive et aidant \u00e0 la prise de d\u00e9cision.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Fr\u00e9quence et technique d\u2019\u00e9valuation<\/h2>\n\n\n\n<p>La fr\u00e9quence des r\u00e9\u00e9valuations d\u00e9pend des variations de la juste valeur des immobilisations corporelles \u00e0 r\u00e9\u00e9valuer.<\/p>\n\n\n\n<p>Lorsque la juste valeur d&rsquo;un actif r\u00e9\u00e9valu\u00e9 diff\u00e8re significativement de sa valeur comptable, une nouvelle r\u00e9\u00e9valuation est n\u00e9cessaire.<\/p>\n\n\n\n<p>Certaines immobilisations corporelles peuvent conna\u00eetre des variations importantes et volatiles de leur juste valeur, n\u00e9cessitant une r\u00e9\u00e9valuation annuelle. D&rsquo;aussi fr\u00e9quentes r\u00e9\u00e9valuations ne sont pas n\u00e9cessaires pour les immobilisations corporelles qui enregistrent des variations n\u00e9gligeables de leur juste valeur. Au contraire, il peut n&rsquo;\u00eatre n\u00e9cessaire de r\u00e9\u00e9valuer l&rsquo;immobilisation corporelle que tous les trois ou cinq ans<\/p>\n\n\n\n<figure class=\"wp-block-embed is-type-wp-embed is-provider-kapitalis wp-block-embed-kapitalis\"><div class=\"wp-block-embed__wrapper\">\n<blockquote class=\"wp-embedded-content\" data-secret=\"2UIPZ9qumh\"><a href=\"https:\/\/kapitalis.com\/tunisie\/2020\/03\/10\/copernicea-la-comptabilite-tunisienne-se-mettra-bientot-au-vert\/\">Copernicea : La comptabilit\u00e9 tunisienne se mettra bient\u00f4t au vert<\/a><\/blockquote><iframe loading=\"lazy\" class=\"wp-embedded-content\" sandbox=\"allow-scripts\" security=\"restricted\" style=\"position: absolute; clip: rect(1px, 1px, 1px, 1px);\" title=\"\u00ab\u00a0Copernicea : La comptabilit\u00e9 tunisienne se mettra bient\u00f4t au vert\u00a0\u00bb &#8212; Kapitalis\" src=\"https:\/\/kapitalis.com\/tunisie\/2020\/03\/10\/copernicea-la-comptabilite-tunisienne-se-mettra-bientot-au-vert\/embed\/#?secret=BZr8gfUqO7#?secret=2UIPZ9qumh\" data-secret=\"2UIPZ9qumh\" width=\"600\" height=\"338\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\"><\/iframe>\n<\/div><\/figure>\n\n\n\n<p>Trois approches sont envisag\u00e9es pour l\u2019\u00e9valuation de la juste valeur d&rsquo;un actif:<\/p>\n\n\n\n<p>l\u2019approche par le march\u00e9 fond\u00e9e sur l\u2019utilisation de prix de transactions de march\u00e9 r\u00e9centes; cette cat\u00e9gorie rassemble entre autres les techniques \u00e0 base de multiples;<\/p>\n\n\n\n<p>l\u2019approche par les co\u00fbts fond\u00e9e sur le calcul du co\u00fbt de remplacement d\u2019un actif par un autre apportant les m\u00eames services;<\/p>\n\n\n\n<p>et l\u2019approche par le r\u00e9sultat qui consiste essentiellement en la conversion d\u2019une s\u00e9rie de flux futurs de tr\u00e9sorerie en une valeur actualis\u00e9e unique (DCF)<\/p>\n\n\n\n<p><em>Expert comptable, commissaire aux comptes, membre de l&rsquo;Ordre des experts comptable de Tunisie.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>La r\u00e9\u00e9valuation des actifs corporels d\u2019une entreprise contribue \u00e0 l\u2019am\u00e9lioration substantielle de l\u2019information financi\u00e8re. <\/p>\n","protected":false},"author":8,"featured_media":2390561,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[992,995,1000,2433],"tags":[101505,101506,40164,4610,478],"class_list":["post-2390494","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-a-la-une","category-economie","category-tribune","category-tunisie","tag-actifs-corporels","tag-biens-immeubles","tag-comptabilite","tag-etats-financiers","tag-inflation"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.6 - 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