Principes de la Comptabilité

Principes de la Comptabilité Expert comptable ToulonPrincipes de la Comptabilité : si toutes les personnes impliquées dans le processus de comptabilité suivaient leur propre système, ou pas de système du tout, il n’y aurait aucun moyen de vraiment dire si une entreprise est rentable ou non. La plupart des entreprises suivent ce que l’on appelle les principes comptables généralement reconnus, ou PCGR, et il existe d’énormes volumes dans les bibliothèques et les librairies consacrés à ce seul sujet. Sauf indication contraire d’une entreprise, quiconque lit un état financier peut supposer que l’entreprise a utilisé les PCGR.

Si les PCGR ne sont pas les principes utilisés pour préparer les états financiers,

alors une entreprise doit indiquer clairement quelle autre forme de comptabilité elle utilise et doit éviter d’utiliser des titres dans ses états financiers qui pourraient induire en erreur la personne qui l’examine.

Les PCGR sont la référence en ce qui conecene la préparation des états financiers. Ne pas divulguer qu’ont été utilisés des principes autres que les PCGR rend une entreprise légalement responsable de toute donnée trompeuse ou mal comprise. Ces principes ont été affinés au fil des décennies et ont régi efficacement les méthodes comptables et les systèmes d’information financière des entreprises. Différents principes ont été établis pour différents types d’entités commerciales, telles que les sociétés à but lucratif et à but non lucratif, les gouvernements et autres entreprises.

Les PCGR ne sont cependant pas nets et tranchés.

Ce sont des directives et en tant que telles, elles sont souvent sujettes à interprétation. Des estimations doivent être faites à certains moments, et elles nécessitent des efforts de bonne foi vers l’exactitude. Vous avez sûrement entendu l’expression «comptabilité créative» et c’est à ce moment-là qu’une entreprise pousse un peu (ou beaucoup) l’enveloppe pour rendre son entreprise plus rentable qu’elle ne pourrait l’être. Cela s’appelle également maquiller les chiffres. Cela peut devenir incontrôlable et se transformer rapidement en fraude comptable, ce qu’on appelle également la manipulation des livres. Les résultats de ces pratiques peuvent être dévastateurs et ruiner des centaines et des milliers de vies, comme dans le cas d’Enron, de Rite Aid et autres.

Cet article “Principes de la Comptabilité” a été proposé gracieusement par Expert comptable Toulon

In America There Are Two Tax Systems

tax system
Concept of taxes paid by individuals and corporations such as vat, income and wealth tax. Tax payment. State taxes. Calculation tax return.

In America There Are Two Tax Systems. One of America’s most famous jurists, Justice Learned Hand made this statement over forty years ago. When used today, one would certainly have to include the little understood world of Individual Retirement Accounts (IRA’s). The point is that we all need to keep ourselves informed about what IRA alternatives are available to us.

“In America there are two tax systems, one for the informed and one for the uninformed. Both systems are legal.”

One of America’s most famous jurists, Justice Learned Hand made this statement over forty years ago. When used today, one would certainly have to include the little understood world of Individual Retirement Accounts (IRA’s). We all need to keep ourselves informed about what IRA alternatives are available to us. Being uniformed about these IRA alternatives certainly means we are not taking full advantage and secure better returns on our retirement dollars.

The vast majority of Americans have since their (IRA’s) introduction in 1974 allowed our IRAs and 401Ks to be directed by someone else. For example the friendly Broker and their Wall Street affiliates. This easygoing very passive approach “let someone else do the work for me” attitude may well have continued forever if Wall Street didn’t crash in 2000. With more than a trillion dollars lost in IRA and 401K equity alone, it challenged our view of Wall Street.

NASDAQ investments go up

Back in 1974 our IRAs and 401K’s could be used to purchase real estate related items like Tax Lien Certificates, Tax Deeds and Mortgage Notes. If we Americans had known or understood that, millions of us would today be retiring with vast sums of cash and assets inside of their IRAs and 401Ks.

NASDAQ reported on March 10, 2005 that it had risen to 59% of what it was five years earlier! This means $100,000.00 invested in NASDAQ listed companies in 1999 would be worth something like $59,000.00. That’s very sad, but it’s where most Americans are today. Magazine, newspaper and television advertising campaigns made millions of Americans believe that those Wall Street products were the only financial products you could buy. This is not the fact, and as outlined above, Wall Street has not preformed well over the last 30 years.

In America There Are Two Tax Systems

Real Estate on the other hand has out performed everything over the last 30 years by a very long way. IRAs and 401K’s in general have over ninety percent of their funds in financial products. This may well lead you to ask “Why?” Are those Wall Street financial products superior in any way to real estate investments?” No! Here are some quotes taken from two very respected publications:

“… since the major housing organizations began keeping records in the 1960s, there has never been a year in which the average existing U.S. residence lost value. Not a one. “FORTUNE Magazine, August 12, 2002

“It is striking that after the longest, strongest bull market in history, the average American built more wealth owning a home than investing in the stock market .”DENVER Post, March 14, 2002

After reading these quotes, it really is hard to understand why our IRAs and 401K’s are not 90% real estate versus 10% Wall Street products. Maybe it’s time for all of us to get a little more informed about those hard earned dollars before it’s too late!

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