Traitement comptable Nature de l'incidence
{"Image DocumentName": "Traitement comptable Nature de l\u2019incidence", "Image ImageDescription": "Incidence r\u00e9trospective : OUI. L\u2019effet apr\u00e8s imp\u00f4t de la nouvelle m\u00e9thode est calcul\u00e9 comme si la m\u00e9thode avait toujours \u00e9t\u00e9 appliqu\u00e9e. Incidence prospective : NON SAUF. Si impossibilit\u00e9 d\u2019estimer l\u2019effet \u00e0 l\u2019ouverture. S\u2019il s\u2019agit de frais de R&D.", "Image XResolution": "37", "Image YResolution": "37", "Image ResolutionUnit": "Pixels/Centimeter", "Image Software": "SlidePlayer", "Image YCbCrPositioning": "Centered"}