{"id":423,"date":"2022-08-10T17:41:29","date_gmt":"2022-08-10T17:41:29","guid":{"rendered":"https:\/\/wafcom.com\/?page_id=423"},"modified":"2022-11-11T13:05:39","modified_gmt":"2022-11-11T13:05:39","slug":"finance-transaction","status":"publish","type":"page","link":"https:\/\/wafcom.com\/?page_id=423","title":{"rendered":"Finance &#038; Transaction"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"423\" class=\"elementor elementor-423\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-50209dd4 elementor-section-height-min-height elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-items-middle\" data-id=\"50209dd4\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;,&quot;shape_divider_bottom&quot;:&quot;waves&quot;,&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t<div class=\"elementor-shape elementor-shape-bottom\" data-negative=\"false\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 1000 100\" preserveAspectRatio=\"none\">\n\t<path class=\"elementor-shape-fill\" d=\"M421.9,6.5c22.6-2.5,51.5,0.4,75.5,5.3c23.6,4.9,70.9,23.5,100.5,35.7c75.8,32.2,133.7,44.5,192.6,49.7\n\tc23.6,2.1,48.7,3.5,103.4-2.5c54.7-6,106.2-25.6,106.2-25.6V0H0v30.3c0,0,72,32.6,158.4,30.5c39.2-0.7,92.8-6.7,134-22.4\n\tc21.2-8.1,52.2-18.2,79.7-24.2C399.3,7.9,411.6,7.5,421.9,6.5z\"\/>\n<\/svg>\t\t<\/div>\n\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-60f2a16e\" data-id=\"60f2a16e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-bfbe196 elementor-widget elementor-widget-heading\" data-id=\"bfbe196\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.11.3 - 07-03-2023 *\/\n.elementor-heading-title{padding:0;margin:0;line-height:1}.elementor-widget-heading .elementor-heading-title[class*=elementor-size-]>a{color:inherit;font-size:inherit;line-height:inherit}.elementor-widget-heading .elementor-heading-title.elementor-size-small{font-size:15px}.elementor-widget-heading .elementor-heading-title.elementor-size-medium{font-size:19px}.elementor-widget-heading .elementor-heading-title.elementor-size-large{font-size:29px}.elementor-widget-heading .elementor-heading-title.elementor-size-xl{font-size:39px}.elementor-widget-heading .elementor-heading-title.elementor-size-xxl{font-size:59px}<\/style><h1 class=\"elementor-heading-title elementor-size-default\">CONSOLIDATION\n<\/h1>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6aa60cf7 elementor-widget__width-initial elementor-fixed elementor-widget elementor-widget-button\" data-id=\"6aa60cf7\" data-element_type=\"widget\" data-settings=\"{&quot;_position&quot;:&quot;fixed&quot;}\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-size-md\" role=\"button\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t<span class=\"elementor-button-icon elementor-align-icon-right\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-envelope\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"elementor-button-text\"><\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5221b006 elementor-section-height-min-height elementor-section-boxed elementor-section-height-default elementor-section-items-middle\" data-id=\"5221b006\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-25b7d3f3\" data-id=\"25b7d3f3\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-67bfebe9 elementor-widget elementor-widget-heading\" data-id=\"67bfebe9\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Audit et Consolidation <\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bdcbe72 elementor-widget elementor-widget-text-editor\" data-id=\"bdcbe72\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.11.3 - 07-03-2023 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#818a91;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#818a91;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p class=\"pg-block mb-md-5\">La consolidation est la r\u00e9sultante de l\u2019obligation l\u00e9gale faite aux entreprises qui d\u00e9tiennent le contr\u00f4le d\u2019autres soci\u00e9t\u00e9s ou qui exercent sur elles une influence notable d\u2019\u00e9tablir des comptes consolid\u00e9s et un rapport sur la gestion du groupe.<\/p><p class=\"pg-block mb-md-5\">Les comptes consolid\u00e9s doivent pr\u00e9senter la situation financi\u00e8re d\u2019un groupe de soci\u00e9t\u00e9s comme si celles-ci ne formaient qu\u2019une seule et m\u00eame entit\u00e9. Il existe plusieurs m\u00e9thodes d\u2019int\u00e9gration des filiales :<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6d8fb838 elementor-widget elementor-widget-text-editor\" data-id=\"6d8fb838\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"pg-block ul-custom pl-0 -orange mb-md-5\"><li>Par int\u00e9gration globale ;<\/li><li>Par int\u00e9gration proportionnelle ;<\/li><li>Par mise en \u00e9quivalence.<\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-5ae5523b\" data-id=\"5ae5523b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1b769af9 elementor-widget elementor-widget-heading\" data-id=\"1b769af9\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Vos enjeux<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7ffb2a40 elementor-widget elementor-widget-text-editor\" data-id=\"7ffb2a40\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h3 class=\"h4 color-orange font-weight-bold mb-md-3\">Vos enjeux<\/h3><p class=\"pg-block mb-md-5\">Ayant d\u00e9velopp\u00e9 une expertise dans cette discipline \u00e9volutive et technique, nos conseillers mettent \u00e0 votre disposition des services sp\u00e9cifiques correspondant \u00e0 vos besoins au vu d\u2019obtenir une image fid\u00e8le de votre performance et de votre situation financi\u00e8re de l\u2019ensemble de votre groupe.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6c78016e elementor-widget elementor-widget-text-editor\" data-id=\"6c78016e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h3 class=\"h4 color-orange font-weight-bold mb-md-3\">Notre expertise<\/h3><ul class=\"ul-custom pl-0 -orange mb-md-5\"><li>Mise en place de Reportings consolid\u00e9s (d\u00e9finition et mise en place d\u2019un syst\u00e8me de consolidation, optimisation de votre processus de consolidation) en r\u00e9f\u00e9rentiel local et IFRS ;<\/li><li>Gestion et production de vos comptes et informations consolid\u00e9s selon les normes marocaines et IFRS (externalisation totale ou partielle de votre consolidation).<\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-3fd975c3\" data-id=\"3fd975c3\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d82f2a1 elementor-widget elementor-widget-image\" data-id=\"d82f2a1\" data-element_type=\"widget\" data-settings=\"{&quot;motion_fx_motion_fx_scrolling&quot;:&quot;yes&quot;,&quot;motion_fx_translateY_effect&quot;:&quot;yes&quot;,&quot;motion_fx_translateY_speed&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;1&quot;,&quot;sizes&quot;:[]},&quot;motion_fx_translateY_affectedRange&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:{&quot;start&quot;:0,&quot;end&quot;:100}},&quot;motion_fx_devices&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;]}\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.11.3 - 07-03-2023 *\/\n.elementor-widget-image{text-align:center}.elementor-widget-image a{display:inline-block}.elementor-widget-image a img[src$=\".svg\"]{width:48px}.elementor-widget-image img{vertical-align:middle;display:inline-block}<\/style>\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"440\" height=\"440\" src=\"https:\/\/wafcom.com\/wp-content\/uploads\/2022\/09\/About-Page-intro-pic.png\" class=\"attachment-full size-full wp-image-914\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/wafcom.com\/wp-content\/uploads\/2022\/09\/About-Page-intro-pic.png 440w, https:\/\/wafcom.com\/wp-content\/uploads\/2022\/09\/About-Page-intro-pic-300x300.png 300w, https:\/\/wafcom.com\/wp-content\/uploads\/2022\/09\/About-Page-intro-pic-150x150.png 150w\" sizes=\"(max-width: 440px) 100vw, 440px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-53da9732 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"53da9732\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;,&quot;shape_divider_top&quot;:&quot;waves&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t<div class=\"elementor-shape elementor-shape-top\" data-negative=\"false\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 1000 100\" preserveAspectRatio=\"none\">\n\t<path class=\"elementor-shape-fill\" d=\"M421.9,6.5c22.6-2.5,51.5,0.4,75.5,5.3c23.6,4.9,70.9,23.5,100.5,35.7c75.8,32.2,133.7,44.5,192.6,49.7\n\tc23.6,2.1,48.7,3.5,103.4-2.5c54.7-6,106.2-25.6,106.2-25.6V0H0v30.3c0,0,72,32.6,158.4,30.5c39.2-0.7,92.8-6.7,134-22.4\n\tc21.2-8.1,52.2-18.2,79.7-24.2C399.3,7.9,411.6,7.5,421.9,6.5z\"\/>\n<\/svg>\t\t<\/div>\n\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-6839d91a\" data-id=\"6839d91a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-74f7c62e elementor-widget elementor-widget-heading\" data-id=\"74f7c62e\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Do you want to grow your business?<\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-128506d1 elementor-widget elementor-widget-heading\" data-id=\"128506d1\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">we can do it together<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-66ce80ad elementor-mobile-align-center elementor-widget elementor-widget-button\" data-id=\"66ce80ad\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a href=\"#about\" class=\"elementor-button-link elementor-button elementor-size-md\" role=\"button\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t<span class=\"elementor-button-icon elementor-align-icon-right\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-arrow-right\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"elementor-button-text\">Contact Us<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-53f26f0f\" data-id=\"53f26f0f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-505030e elementor-widget elementor-widget-image\" data-id=\"505030e\" data-element_type=\"widget\" data-settings=\"{&quot;motion_fx_motion_fx_scrolling&quot;:&quot;yes&quot;,&quot;motion_fx_translateY_effect&quot;:&quot;yes&quot;,&quot;motion_fx_translateY_direction&quot;:&quot;negative&quot;,&quot;motion_fx_translateY_speed&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;1&quot;,&quot;sizes&quot;:[]},&quot;motion_fx_devices&quot;:[&quot;desktop&quot;,&quot;tablet&quot;],&quot;motion_fx_translateY_affectedRange&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:{&quot;start&quot;:&quot;0&quot;,&quot;end&quot;:&quot;50&quot;}}}\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"539\" height=\"539\" src=\"https:\/\/wafcom.com\/wp-content\/uploads\/2022\/09\/CTA-About-new.png\" class=\"attachment-full size-full wp-image-935\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/wafcom.com\/wp-content\/uploads\/2022\/09\/CTA-About-new.png 539w, https:\/\/wafcom.com\/wp-content\/uploads\/2022\/09\/CTA-About-new-300x300.png 300w, https:\/\/wafcom.com\/wp-content\/uploads\/2022\/09\/CTA-About-new-150x150.png 150w\" sizes=\"(max-width: 539px) 100vw, 539px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>CONSOLIDATION Audit et Consolidation La consolidation est la r\u00e9sultante de l\u2019obligation l\u00e9gale faite aux entreprises qui d\u00e9tiennent le contr\u00f4le d\u2019autres soci\u00e9t\u00e9s ou qui exercent sur elles une influence notable d\u2019\u00e9tablir des comptes consolid\u00e9s et un rapport sur la gestion du groupe. Les comptes consolid\u00e9s doivent pr\u00e9senter la situation financi\u00e8re d\u2019un groupe de soci\u00e9t\u00e9s comme si &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/wafcom.com\/?page_id=423\"> <span class=\"screen-reader-text\">Finance &#038; Transaction<\/span> Lire la suite\u00a0\u00bb<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"parent":359,"menu_order":2,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"site-sidebar-layout":"no-sidebar","site-content-layout":"page-builder","ast-global-header-display":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":""},"_links":{"self":[{"href":"https:\/\/wafcom.com\/index.php?rest_route=\/wp\/v2\/pages\/423"}],"collection":[{"href":"https:\/\/wafcom.com\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/wafcom.com\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/wafcom.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/wafcom.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=423"}],"version-history":[{"count":13,"href":"https:\/\/wafcom.com\/index.php?rest_route=\/wp\/v2\/pages\/423\/revisions"}],"predecessor-version":[{"id":1339,"href":"https:\/\/wafcom.com\/index.php?rest_route=\/wp\/v2\/pages\/423\/revisions\/1339"}],"up":[{"embeddable":true,"href":"https:\/\/wafcom.com\/index.php?rest_route=\/wp\/v2\/pages\/359"}],"wp:attachment":[{"href":"https:\/\/wafcom.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=423"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}