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- W2592076356 abstract "La fictivite du capital envisagee du point de vue comptable est radicalement differente du concept developpe par Karl Marx. La fictivite du capital, d’un point de vue comptable, est un vice qui affecte la materialite de l’apport monetaire lors de la souscription du capital social d’une societe. Le capital social peut ne pas etre encore totalement libere, mais il devra l’etre au terme fixe par la loi. Le capital fictif du point de vue comptable est un montage financier qui permet de reutiliser le meme montant monetaire pour souscrire a au moins 2 fois au capital social de societes. C’est un capital qui a pour contrepartie comptable au moins un autre capital (participation reciproque), ce qui est une heresie en matiere de comptabilite en partie double. Autrement dit, c’est un capital qui n’existe pas autrement que dans une presentation comptable : il est fictif.Cet article montre par 3 exemples concrets comment cette fictivite du capital peut etre mesuree, comment les comptes sociaux ignorent cette anomalie comptable et comment cette fictivite est neutralisee dans les comptes consolides d’un groupe.Fictitious share capital in accounting is radically different from the Karl Marx’s concept. Accounting fictitious stockholding capital affects viciously the materiality of the monetary contribution upon subscription of a company share capital. Share capital may be partialy paid or not, but i twill be sooner or later fully liberated. Fictitious share capital in accounting is a financial arrangement allowing to reuse the same monetary amount to invest at least 2 times or more in share capital of another company. From an accounting point of view, that is heresy. In other words, fictitious share capital is the monetary amount that does not exist otherwise than in accounting books. This is why it is considered as fictitious. This article shows through 3 examples from professional experience :- how fictitious capital is evaluated, -how financial statements are until today mute about this accounting abnomality- how group accounts offset fictitious share capital" @default.
- W2592076356 created "2017-03-16" @default.
- W2592076356 creator A5063671279 @default.
- W2592076356 date "1982-09-17" @default.
- W2592076356 modified "2023-09-25" @default.
- W2592076356 title "Participations réciproques ou circulaires et fictivité du capital" @default.
- W2592076356 hasPublicationYear "1982" @default.
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