{"id":20780,"date":"2022-02-07T09:30:36","date_gmt":"2022-02-07T09:30:36","guid":{"rendered":"https:\/\/gama.tn\/?post_type=cpt_services&#038;p=20780"},"modified":"2025-03-24T07:59:49","modified_gmt":"2025-03-24T07:59:49","slug":"etablissement-des-etats-financiers","status":"publish","type":"cpt_services","link":"https:\/\/gama.tn\/?cpt_services=etablissement-des-etats-financiers","title":{"rendered":"\u00c9tablissement des \u00e9tats financiers"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"20780\" class=\"elementor elementor-20780\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3776d397 elementor-section-boxed elementor-section-height-default elementor-section-height-default sc_fly_static\" data-id=\"3776d397\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-541e9ea8 sc_inner_width_none sc_content_align_inherit sc_layouts_column_icons_position_left sc_fly_static\" data-id=\"541e9ea8\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6b9e1acc sc_fly_static elementor-widget elementor-widget-spacer\" data-id=\"6b9e1acc\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\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<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3102583d elementor-section-boxed elementor-section-height-default elementor-section-height-default sc_fly_static\" data-id=\"3102583d\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c3e1983 sc_inner_width_none sc_content_align_inherit sc_layouts_column_icons_position_left sc_fly_static\" data-id=\"c3e1983\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3aa15594 animated-slow animation_type_block sc_fly_static elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"3aa15594\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;,&quot;_animation_delay&quot;:500}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Les \u00e9tats financiers sont indispensables pour mesurer la sant\u00e9 \u00e9conomique de votre entreprise et prendre les bonnes d\u00e9cisions. Nous vous aidons \u00e0 pr\u00e9parer :<\/h4>\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<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2c76f802 elementor-section-boxed elementor-section-height-default elementor-section-height-default sc_fly_static\" data-id=\"2c76f802\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3ed5aff7 sc_inner_width_none sc_content_align_inherit sc_layouts_column_icons_position_left sc_fly_static\" data-id=\"3ed5aff7\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1c0f7afe sc_fly_static elementor-widget elementor-widget-spacer\" data-id=\"1c0f7afe\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\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<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4cfa8614 elementor-section-height-min-height elementor-section-items-stretch elementor-section-content-space-between elementor-section-boxed elementor-section-height-default sc_fly_static\" data-id=\"4cfa8614\" 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-extended\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-30528856 animated-slow sc_layouts_hide_on_mobile sc_inner_width_none sc_content_align_inherit sc_layouts_column_icons_position_left sc_fly_static elementor-invisible\" data-id=\"30528856\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;fadeInLeft&quot;,&quot;animation_delay&quot;:300}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-191d2c41 elementor-absolute sc_fly_static elementor-widget elementor-widget-heading\" data-id=\"191d2c41\" data-element_type=\"widget\" data-settings=\"{&quot;_position&quot;:&quot;absolute&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Le bilan comptable<\/h2>\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-3f776d4b animated-slow sc_inner_width_none sc_content_align_inherit sc_layouts_column_icons_position_left sc_fly_static elementor-invisible\" data-id=\"3f776d4b\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;fadeInRight&quot;,&quot;animation_delay&quot;:300}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-180212db elementor-absolute sc_fly_static elementor-widget elementor-widget-heading\" data-id=\"180212db\" data-element_type=\"widget\" data-settings=\"{&quot;_position&quot;:&quot;absolute&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Le compte de r\u00e9sultat<\/h2>\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<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ae59ad1 elementor-section-boxed elementor-section-height-default elementor-section-height-default sc_fly_static\" data-id=\"ae59ad1\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-45af9053 sc_inner_width_none sc_content_align_inherit sc_layouts_column_icons_position_left sc_fly_static\" data-id=\"45af9053\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-26ffa41c sc_fly_static elementor-widget elementor-widget-spacer\" data-id=\"26ffa41c\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\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<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4381dd78 elementor-section-height-min-height elementor-section-items-stretch elementor-section-content-space-between elementor-section-boxed elementor-section-height-default sc_fly_static\" data-id=\"4381dd78\" 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-extended\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-1fd91066 animated-slow sc_inner_width_none sc_content_align_inherit sc_layouts_column_icons_position_left sc_fly_static elementor-invisible\" data-id=\"1fd91066\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;fadeInLeft&quot;,&quot;animation_delay&quot;:300}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-72303272 elementor-absolute sc_fly_static elementor-widget elementor-widget-heading\" data-id=\"72303272\" data-element_type=\"widget\" data-settings=\"{&quot;_position&quot;:&quot;absolute&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Les annexes comptables<\/h2>\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-2194ea8c animated-slow sc_inner_width_none sc_content_align_inherit sc_layouts_column_icons_position_left sc_fly_static elementor-invisible\" data-id=\"2194ea8c\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;fadeInRight&quot;,&quot;animation_delay&quot;:300}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-40052664 elementor-absolute sc_fly_static elementor-widget elementor-widget-heading\" data-id=\"40052664\" data-element_type=\"widget\" data-settings=\"{&quot;_position&quot;:&quot;absolute&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">La pr\u00e9sentation aux parties prenantes (banques, investisseurs, etc.)<\/h2>\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<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-33b82e7d elementor-section-boxed elementor-section-height-default elementor-section-height-default sc_fly_static\" data-id=\"33b82e7d\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6ad8f870 sc_inner_width_none sc_content_align_inherit sc_layouts_column_icons_position_left sc_fly_static\" data-id=\"6ad8f870\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d759184 sc_fly_static elementor-widget elementor-widget-spacer\" data-id=\"d759184\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\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<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5aa98489 elementor-section-boxed elementor-section-height-default elementor-section-height-default sc_fly_static\" data-id=\"5aa98489\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-435ba4a0 sc_inner_width_none sc_content_align_inherit sc_layouts_column_icons_position_left sc_fly_static\" data-id=\"435ba4a0\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-265abd6 animation_type_block sc_fly_static elementor-invisible elementor-widget elementor-widget-image\" data-id=\"265abd6\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&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 fetchpriority=\"high\" decoding=\"async\" width=\"490\" height=\"460\" src=\"https:\/\/gama.tn\/wp-content\/uploads\/2022\/02\/image_2025-03-24_071939048.png\" class=\"elementor-animation-shrink attachment-large size-large wp-image-22203\" alt=\"\" srcset=\"https:\/\/gama.tn\/wp-content\/uploads\/2022\/02\/image_2025-03-24_071939048.png 490w, https:\/\/gama.tn\/wp-content\/uploads\/2022\/02\/image_2025-03-24_071939048-300x282.png 300w, https:\/\/gama.tn\/wp-content\/uploads\/2022\/02\/image_2025-03-24_071939048-370x347.png 370w, https:\/\/gama.tn\/wp-content\/uploads\/2022\/02\/image_2025-03-24_071939048-410x385.png 410w\" sizes=\"(max-width: 600px) 100vw, 490px\" \/>\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<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-7679d822 sc_inner_width_none sc_content_align_inherit sc_layouts_column_icons_position_left sc_fly_static\" data-id=\"7679d822\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-201bfe58 elementor-absolute animation_type_block sc_fly_static elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"201bfe58\" data-element_type=\"widget\" data-settings=\"{&quot;_position&quot;:&quot;absolute&quot;,&quot;_animation&quot;:&quot;fadeInDown&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3 style=\"text-align: left;\"><span class=\"icon-checkbox\">\u00a0<\/span>Gr\u00e2ce \u00e0 notre expertise, vos \u00e9tats financiers sont clairs, pr\u00e9cis et conformes aux normes comptables en vigueur.<\/h3>\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<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Les \u00e9tats financiers sont indispensables pour mesurer la sant\u00e9 \u00e9conomique de votre entreprise et prendre les bonnes d\u00e9cisions. Nous vous aidons \u00e0 pr\u00e9parer : Le bilan comptable Le compte de&hellip;<\/p>\n","protected":false},"author":1,"featured_media":22157,"comment_status":"closed","ping_status":"closed","template":"","cpt_services_group":[200],"class_list":["post-20780","cpt_services","type-cpt_services","status-publish","has-post-thumbnail","hentry","cpt_services_group-expertises"],"_links":{"self":[{"href":"https:\/\/gama.tn\/index.php?rest_route=\/wp\/v2\/cpt_services\/20780","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/gama.tn\/index.php?rest_route=\/wp\/v2\/cpt_services"}],"about":[{"href":"https:\/\/gama.tn\/index.php?rest_route=\/wp\/v2\/types\/cpt_services"}],"author":[{"embeddable":true,"href":"https:\/\/gama.tn\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/gama.tn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=20780"}],"version-history":[{"count":13,"href":"https:\/\/gama.tn\/index.php?rest_route=\/wp\/v2\/cpt_services\/20780\/revisions"}],"predecessor-version":[{"id":22290,"href":"https:\/\/gama.tn\/index.php?rest_route=\/wp\/v2\/cpt_services\/20780\/revisions\/22290"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gama.tn\/index.php?rest_route=\/wp\/v2\/media\/22157"}],"wp:attachment":[{"href":"https:\/\/gama.tn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=20780"}],"wp:term":[{"taxonomy":"cpt_services_group","embeddable":true,"href":"https:\/\/gama.tn\/index.php?rest_route=%2Fwp%2Fv2%2Fcpt_services_group&post=20780"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}