{"id":7671,"date":"2014-05-05T16:50:41","date_gmt":"2014-05-05T14:50:41","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=7671"},"modified":"2024-09-26T17:03:43","modified_gmt":"2024-09-26T15:03:43","slug":"frais-d-etablissement-la-comptabilisation-05052014avallau01","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/frais-d-etablissement-la-comptabilisation-05052014avallau01\/","title":{"rendered":"Cr\u00e9ation d\u2019entreprise : la comptabilisation des frais d\u2019\u00e9tablissement"},"content":{"rendered":"<p style=\"text-align: left;\" align=\"center\"><span style=\"line-height: 1.5em;\">La cr\u00e9ation d\u2019une entreprise, sa modification ou m\u00eame certaines \u00e9tapes de son d\u00e9veloppement g\u00e9n\u00e8rent <span class=\"exergue\">des d\u00e9penses\u00a0<\/span><\/span>(souvent administratives, frais d\u2019avocat, d\u2019expertise, etc.),\u00a0<span style=\"line-height: 1.5em;\"><span class=\"exergue\">appel\u00e9es <strong>frais d\u2019\u00e9tablissement<\/strong> qui sont li\u00e9es \u00e0 la situation de l\u2019entreprise plus qu\u2019\u00e0 son exploitation.<\/span> Ces charges font l\u2019objet d\u2019un traitement particulier, car\u00a0 comptabilis\u00e9es dans un compte sp\u00e9cifique (compte 201 : frais d\u2019\u00e9tablissement). Elles peuvent s&rsquo;affecter en totalit\u00e9 sur l\u2019exercice concern\u00e9, ou au contraire se r\u00e9partir sur plusieurs ann\u00e9es.<\/span><\/p>\n<p class=\"p1\"><span class=\"s1\">Valoxy, cabinet d\u2019expertise comptable dans les Hauts de France, d\u00e9taille ces frais dans cet article et explique leur comptabilisation.<\/span><\/p>\n<figure id=\"attachment_6504\" aria-describedby=\"caption-attachment-6504\" style=\"width: 181px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\" wp-image-6504 \" title=\"expertise comptable : la comptabilisation des frais d'\u00e9tablissement\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/10\/idees2.jpg\" alt=\"cr\u00e9ation d'entreprise : comment comptabiliser les frais d'\u00e9tablissement ?\" width=\"181\" height=\"181\" \/><figcaption id=\"caption-attachment-6504\" class=\"wp-caption-text\">Cr\u00e9ation d&rsquo;entreprise : comment comptabiliser les frais d&rsquo;\u00e9tablissement ?<\/figcaption><\/figure>\n<h2>Que sont les frais d\u2019\u00e9tablissement ?<\/h2>\n<h3>La d\u00e9finition comptable<\/h3>\n<p><code>Les frais d\u2019\u00e9tablissement correspondent aux d\u00e9penses r\u00e9alis\u00e9es \u00ab\u00a0\u00e0 l\u2019occasion d\u2019op\u00e9rations qui conditionnent l\u2019existence ou le d\u00e9veloppement de l\u2019entreprise mais dont le montant ne peut \u00eatre rapport\u00e9 \u00e0 des productions de biens et de services d\u00e9termin\u00e9s\u00a0\u00bb. Ils comprennent par exemple les frais de constitution, les frais d\u2019augmentation de capital, ou encore les frais de premier \u00e9tablissement.<\/code><\/p>\n<h3>La nature concr\u00e8te des frais d\u2019\u00e9tablissement<\/h3>\n<p><span style=\"text-decoration: underline;\">Lors de la cr\u00e9ation d\u2019une entreprise<\/span> (ou d\u2019une augmentation de capital), de nombreuses d\u00e9penses li\u00e9es \u00e0 la mise en \u0153uvre du projet, mais aussi \u00e0 la cr\u00e9ation elle-m\u00eame peuvent <span class=\"exergue\">composer ces frais :<\/span><\/p>\n<ul>\n<li><img decoding=\"async\" class=\" wp-image-6464 alignright\" style=\"margin-left: 10px;\" title=\"expert-comptable : la comptabilisation des frais d'\u00e9tablissement\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/10\/x-or-v-signs.jpg\" alt=\"cr\u00e9ation d'entreprise : comment comptabiliser les frais d'\u00e9tablissement\" width=\"134\" height=\"157\" \/>Les frais de constitution (droits d\u2019enregistrement),<\/li>\n<li>Les frais li\u00e9s aux apports des associ\u00e9s,<\/li>\n<li>Les d\u00e9penses et honoraires li\u00e9s aux prestations effectu\u00e9es pour le compte de l\u2019entreprise naissante (conseil, intervention, d\u00e9marche, \u2026)<\/li>\n<li>Et les frais li\u00e9s aux formalit\u00e9s d\u2019inscription de la nouvelle entreprise,<\/li>\n<\/ul>\n<p>Ils peuvent aussi comprendre les frais li\u00e9s \u00e0 la cr\u00e9ation de l\u2019entreprise (\u00e9tude de faisabilit\u00e9, <a title=\"Les diff\u00e9rents types d\u2019\u00e9tudes de march\u00e9\" href=\"https:\/\/valoxy.org\/blog\/etude-de-marche-les-differents-types-03192014avl1\/\" target=\"_blank\" rel=\"noopener\">\u00e9tude de march\u00e9<\/a>, <a title=\"Le business plan\" href=\"https:\/\/valoxy.org\/blog\/business-plan\/\" target=\"_blank\" rel=\"noopener\">business plan<\/a>, <a title=\"Le bilan pr\u00e9visionnel\" href=\"https:\/\/valoxy.org\/blog\/le-bilan-previsionnel\/\" target=\"_blank\" rel=\"noopener\">pr\u00e9visionnel financier<\/a>, \u2026).<\/p>\n<p><span style=\"text-decoration: underline;\">Lors de la cr\u00e9ation d\u2019un premier \u00e9tablissement<\/span>, ces frais comprennent les d\u00e9penses de prospection ou de publicit\u00e9 (\u00e0 condition qu\u2019ils soient bien destin\u00e9s \u00e0 promouvoir l\u2019image de l\u2019entreprise et non le lancement d\u2019un produit).<\/p>\n<h2>D\u00e9ductibilit\u00e9 de la charge sur un ou plusieurs exercices<\/h2>\n<p><code>Si les frais d\u2019\u00e9tablissement sont normalement des charges \u00e0 comptabiliser sur l\u2019exercice au cours duquel elles ont \u00e9t\u00e9 r\u00e9alis\u00e9es, il est toutefois possible de choisir de les r\u00e9partir sur plusieurs exercices.<\/code><\/p>\n<h3>La d\u00e9duction imm\u00e9diate des frais d\u2019\u00e9tablissement<\/h3>\n<p><span class=\"exergue\"><img decoding=\"async\" class=\"wp-image-6389 alignleft\" style=\"margin-right: 10px;\" title=\"Comment comptabiliser les frais d'\u00e9tablissement\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/09\/fiche-de-salaire-et-loupe-1.jpg\" alt=\"les frais d'\u00e9tablissement\" width=\"150\" height=\"99\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/09\/fiche-de-salaire-et-loupe-1.jpg 1266w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/09\/fiche-de-salaire-et-loupe-1-300x199.jpg 300w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/09\/fiche-de-salaire-et-loupe-1-1024x680.jpg 1024w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/09\/fiche-de-salaire-et-loupe-1-768x510.jpg 768w\" sizes=\"(max-width: 150px) 100vw, 150px\" \/>Les <strong>frais d\u2019\u00e9tablissement<\/strong> peuvent se comptabiliser comme des charges. Ils s&rsquo;affectent alors en totalit\u00e9 sur l\u2019exercice au cours duquel ils ont \u00e9t\u00e9 effectu\u00e9s.<\/span> Chaque d\u00e9pense aura alors une affectation en fonction de sa nature. Les honoraires se comptabiliseront ainsi au d\u00e9bit du compte 6227, et les droits d\u2019enregistrement au d\u00e9bit du compte 6354, etc.<\/p>\n<h3>La d\u00e9duction \u00e9tal\u00e9e des frais d\u2019\u00e9tablissement<\/h3>\n<p><span class=\"exergue\">Lorsqu\u2019un dirigeant choisit l\u2019option d\u2019\u00e9chelonner ces frais, il les enregistre et les amortit au m\u00eame titre qu\u2019une immobilisation corporelle.<\/span> Ces derniers appara\u00eetront alors \u00e0 l\u2019actif du bilan en \u00e9tant comptabilis\u00e9s au cr\u00e9dit du compte 201 \u00ab production immobilis\u00e9e \u00bb. \u00a0Cette comptabilisation peut se faire :<\/p>\n<ul>\n<li>directement,<\/li>\n<li>par l\u2019interm\u00e9diaire du compte 72 \u00ab production immobilis\u00e9e \u00bb. (lorsqu&rsquo;on les comptabilise tout d\u2019abord en charge).<\/li>\n<\/ul>\n<p>En \u00e9tant comptabilis\u00e9s \u00e0 l\u2019actif du bilan, <span class=\"exergue\">les frais d\u2019\u00e9tablissement sont amortissables de mani\u00e8re lin\u00e9aire sur une p\u00e9riode maximale de 5 ans.<\/span><\/p>\n<p><a href=\"https:\/\/valoxy.org\/\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-69150 size-full\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2017\/06\/creation-detp-12-scaled.jpg\" alt=\"\" width=\"2560\" height=\"611\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2017\/06\/creation-detp-12-scaled.jpg 2560w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2017\/06\/creation-detp-12-300x72.jpg 300w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2017\/06\/creation-detp-12-1024x244.jpg 1024w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2017\/06\/creation-detp-12-768x183.jpg 768w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2017\/06\/creation-detp-12-1536x367.jpg 1536w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2017\/06\/creation-detp-12-2048x489.jpg 2048w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/><\/a><\/p>\n<p>Vous souhaitez plus d\u2019informations sur les premi\u00e8res d\u00e9penses de l\u2019entreprise lors de sa cr\u00e9ation ? Retrouvez nos articles sur le blog Valoxy :<\/p>\n<ul>\n<li><a href=\"https:\/\/valoxy.org\/blog\/avant-la-creation-dentreprise\/\">Avant la cr\u00e9ation d\u2019entreprise<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/formalites-creation-entreprise\/\">Les formalit\u00e9s li\u00e9es \u00e0 la cr\u00e9ation d\u2019une entreprise<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/reprise-engagements-societe\/\">La reprise des engagements par la soci\u00e9t\u00e9<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>La cr\u00e9ation d\u2019une entreprise, sa modification ou m\u00eame certaines \u00e9tapes de son d\u00e9veloppement g\u00e9n\u00e8rent des d\u00e9penses\u00a0(souvent administratives, frais d\u2019avocat, d\u2019expertise, etc.),\u00a0appel\u00e9es frais d\u2019\u00e9tablissement qui sont li\u00e9es \u00e0 la situation de l\u2019entreprise plus qu\u2019\u00e0 son exploitation. Ces charges font l\u2019objet d\u2019un&#8230;<\/p>\n","protected":false},"author":1,"featured_media":6470,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3,9],"tags":[],"class_list":["post-7671","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-comptabilite","category-gestion"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Cr\u00e9ation d\u2019entreprise : la comptabilisation des frais d\u2019\u00e9tablissement<\/title>\n<meta name=\"description\" content=\"La cr\u00e9ation d\u2019une entreprise, sa modification, et certaines \u00e9tapes de son d\u00e9veloppement g\u00e9n\u00e8rent des d\u00e9penses appel\u00e9es frais d\u2019\u00e9tablissement. Comment les comptabiliser ?\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/valoxy.org\/blog\/frais-d-etablissement-la-comptabilisation-05052014avallau01\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Cr\u00e9ation d\u2019entreprise : la comptabilisation des frais d\u2019\u00e9tablissement\" \/>\n<meta property=\"og:description\" content=\"La cr\u00e9ation d\u2019une entreprise, sa modification, et certaines \u00e9tapes de son d\u00e9veloppement g\u00e9n\u00e8rent des d\u00e9penses appel\u00e9es frais d\u2019\u00e9tablissement. Comment les comptabiliser ?\" \/>\n<meta property=\"og:url\" content=\"https:\/\/valoxy.org\/blog\/frais-d-etablissement-la-comptabilisation-05052014avallau01\/\" \/>\n<meta property=\"og:site_name\" content=\"Blog Valoxy - Expertise comptable\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/Valoxy\" \/>\n<meta property=\"article:published_time\" content=\"2014-05-05T14:50:41+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-09-26T15:03:43+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/10\/man-direction-arrows-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"740\" \/>\n\t<meta property=\"og:image:height\" content=\"841\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Expert-comptable Valoxy\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Expert-comptable Valoxy\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/valoxy.org\/blog\/frais-d-etablissement-la-comptabilisation-05052014avallau01\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/valoxy.org\/blog\/frais-d-etablissement-la-comptabilisation-05052014avallau01\/\"},\"author\":{\"name\":\"Expert-comptable Valoxy\",\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/person\/d285f250195f45509ceac046366fcc4a\"},\"headline\":\"Cr\u00e9ation d\u2019entreprise : la comptabilisation des frais d\u2019\u00e9tablissement\",\"datePublished\":\"2014-05-05T14:50:41+00:00\",\"dateModified\":\"2024-09-26T15:03:43+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/valoxy.org\/blog\/frais-d-etablissement-la-comptabilisation-05052014avallau01\/\"},\"wordCount\":544,\"commentCount\":2,\"publisher\":{\"@id\":\"https:\/\/valoxy.org\/blog\/#organization\"},\"image\":{\"@id\":\"https:\/\/valoxy.org\/blog\/frais-d-etablissement-la-comptabilisation-05052014avallau01\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/10\/man-direction-arrows-1.jpg\",\"articleSection\":[\"Comptabilit\u00e9\",\"Gestion\"],\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/valoxy.org\/blog\/frais-d-etablissement-la-comptabilisation-05052014avallau01\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/valoxy.org\/blog\/frais-d-etablissement-la-comptabilisation-05052014avallau01\/\",\"url\":\"https:\/\/valoxy.org\/blog\/frais-d-etablissement-la-comptabilisation-05052014avallau01\/\",\"name\":\"Cr\u00e9ation d\u2019entreprise : la comptabilisation des frais d\u2019\u00e9tablissement\",\"isPartOf\":{\"@id\":\"https:\/\/valoxy.org\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/valoxy.org\/blog\/frais-d-etablissement-la-comptabilisation-05052014avallau01\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/valoxy.org\/blog\/frais-d-etablissement-la-comptabilisation-05052014avallau01\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/10\/man-direction-arrows-1.jpg\",\"datePublished\":\"2014-05-05T14:50:41+00:00\",\"dateModified\":\"2024-09-26T15:03:43+00:00\",\"description\":\"La cr\u00e9ation d\u2019une entreprise, sa modification, et certaines \u00e9tapes de son d\u00e9veloppement g\u00e9n\u00e8rent des d\u00e9penses appel\u00e9es frais d\u2019\u00e9tablissement. Comment les comptabiliser ?\",\"breadcrumb\":{\"@id\":\"https:\/\/valoxy.org\/blog\/frais-d-etablissement-la-comptabilisation-05052014avallau01\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/valoxy.org\/blog\/frais-d-etablissement-la-comptabilisation-05052014avallau01\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/valoxy.org\/blog\/frais-d-etablissement-la-comptabilisation-05052014avallau01\/#primaryimage\",\"url\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/10\/man-direction-arrows-1.jpg\",\"contentUrl\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/10\/man-direction-arrows-1.jpg\",\"width\":740,\"height\":841,\"caption\":\"affiliation RSI\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/valoxy.org\/blog\/frais-d-etablissement-la-comptabilisation-05052014avallau01\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/valoxy.org\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Cr\u00e9ation d\u2019entreprise : la comptabilisation des frais d\u2019\u00e9tablissement\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/valoxy.org\/blog\/#website\",\"url\":\"https:\/\/valoxy.org\/blog\/\",\"name\":\"Blog Valoxy\",\"description\":\"Le Blog Valoxy, ce sont plus de 1500 articles sur toute l&#039;actualit\u00e9 comptable, juridique, fiscale, et la gestion d&#039;entreprise\",\"publisher\":{\"@id\":\"https:\/\/valoxy.org\/blog\/#organization\"},\"alternateName\":\"Le Blog Valoxy, ce sont plus de 1500 articles sur toute l&#039;actualit\u00e9 comptable, juridique, fiscale, et la gestion d&#039;entreprise\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/valoxy.org\/blog\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/valoxy.org\/blog\/#organization\",\"name\":\"Blog Valoxy\",\"url\":\"https:\/\/valoxy.org\/blog\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/05\/cropped-blog-valoxy-logo-300x118-2.png\",\"contentUrl\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/05\/cropped-blog-valoxy-logo-300x118-2.png\",\"width\":266,\"height\":100,\"caption\":\"Blog Valoxy\"},\"image\":{\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/Valoxy\",\"https:\/\/www.linkedin.com\/company\/valoxy\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/person\/d285f250195f45509ceac046366fcc4a\",\"name\":\"Expert-comptable Valoxy\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/5e8d0ed8d4c117e5d77ddb78bbcab5f6b5841424c6b20eeaafcfd8741ef2aa2c?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/5e8d0ed8d4c117e5d77ddb78bbcab5f6b5841424c6b20eeaafcfd8741ef2aa2c?s=96&d=mm&r=g\",\"caption\":\"Expert-comptable Valoxy\"},\"sameAs\":[\"https:\/\/valoxy.org\/blog\"],\"url\":\"https:\/\/valoxy.org\/blog\/author\/ceo-valoxy\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Cr\u00e9ation d\u2019entreprise : la comptabilisation des frais d\u2019\u00e9tablissement","description":"La cr\u00e9ation d\u2019une entreprise, sa modification, et certaines \u00e9tapes de son d\u00e9veloppement g\u00e9n\u00e8rent des d\u00e9penses appel\u00e9es frais d\u2019\u00e9tablissement. Comment les comptabiliser ?","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/valoxy.org\/blog\/frais-d-etablissement-la-comptabilisation-05052014avallau01\/","og_locale":"fr_FR","og_type":"article","og_title":"Cr\u00e9ation d\u2019entreprise : la comptabilisation des frais d\u2019\u00e9tablissement","og_description":"La cr\u00e9ation d\u2019une entreprise, sa modification, et certaines \u00e9tapes de son d\u00e9veloppement g\u00e9n\u00e8rent des d\u00e9penses appel\u00e9es frais d\u2019\u00e9tablissement. Comment les comptabiliser ?","og_url":"https:\/\/valoxy.org\/blog\/frais-d-etablissement-la-comptabilisation-05052014avallau01\/","og_site_name":"Blog Valoxy - Expertise comptable","article_publisher":"https:\/\/www.facebook.com\/Valoxy","article_published_time":"2014-05-05T14:50:41+00:00","article_modified_time":"2024-09-26T15:03:43+00:00","og_image":[{"width":740,"height":841,"url":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/10\/man-direction-arrows-1.jpg","type":"image\/jpeg"}],"author":"Expert-comptable Valoxy","twitter_card":"summary_large_image","twitter_misc":{"\u00c9crit par":"Expert-comptable Valoxy","Dur\u00e9e de lecture estim\u00e9e":"4 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/valoxy.org\/blog\/frais-d-etablissement-la-comptabilisation-05052014avallau01\/#article","isPartOf":{"@id":"https:\/\/valoxy.org\/blog\/frais-d-etablissement-la-comptabilisation-05052014avallau01\/"},"author":{"name":"Expert-comptable Valoxy","@id":"https:\/\/valoxy.org\/blog\/#\/schema\/person\/d285f250195f45509ceac046366fcc4a"},"headline":"Cr\u00e9ation d\u2019entreprise : la comptabilisation des frais d\u2019\u00e9tablissement","datePublished":"2014-05-05T14:50:41+00:00","dateModified":"2024-09-26T15:03:43+00:00","mainEntityOfPage":{"@id":"https:\/\/valoxy.org\/blog\/frais-d-etablissement-la-comptabilisation-05052014avallau01\/"},"wordCount":544,"commentCount":2,"publisher":{"@id":"https:\/\/valoxy.org\/blog\/#organization"},"image":{"@id":"https:\/\/valoxy.org\/blog\/frais-d-etablissement-la-comptabilisation-05052014avallau01\/#primaryimage"},"thumbnailUrl":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/10\/man-direction-arrows-1.jpg","articleSection":["Comptabilit\u00e9","Gestion"],"inLanguage":"fr-FR","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/valoxy.org\/blog\/frais-d-etablissement-la-comptabilisation-05052014avallau01\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/valoxy.org\/blog\/frais-d-etablissement-la-comptabilisation-05052014avallau01\/","url":"https:\/\/valoxy.org\/blog\/frais-d-etablissement-la-comptabilisation-05052014avallau01\/","name":"Cr\u00e9ation d\u2019entreprise : la comptabilisation des frais d\u2019\u00e9tablissement","isPartOf":{"@id":"https:\/\/valoxy.org\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/valoxy.org\/blog\/frais-d-etablissement-la-comptabilisation-05052014avallau01\/#primaryimage"},"image":{"@id":"https:\/\/valoxy.org\/blog\/frais-d-etablissement-la-comptabilisation-05052014avallau01\/#primaryimage"},"thumbnailUrl":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/10\/man-direction-arrows-1.jpg","datePublished":"2014-05-05T14:50:41+00:00","dateModified":"2024-09-26T15:03:43+00:00","description":"La cr\u00e9ation d\u2019une entreprise, sa modification, et certaines \u00e9tapes de son d\u00e9veloppement g\u00e9n\u00e8rent des d\u00e9penses appel\u00e9es frais d\u2019\u00e9tablissement. Comment les comptabiliser ?","breadcrumb":{"@id":"https:\/\/valoxy.org\/blog\/frais-d-etablissement-la-comptabilisation-05052014avallau01\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/valoxy.org\/blog\/frais-d-etablissement-la-comptabilisation-05052014avallau01\/"]}]},{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/valoxy.org\/blog\/frais-d-etablissement-la-comptabilisation-05052014avallau01\/#primaryimage","url":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/10\/man-direction-arrows-1.jpg","contentUrl":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/10\/man-direction-arrows-1.jpg","width":740,"height":841,"caption":"affiliation RSI"},{"@type":"BreadcrumbList","@id":"https:\/\/valoxy.org\/blog\/frais-d-etablissement-la-comptabilisation-05052014avallau01\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/valoxy.org\/blog\/"},{"@type":"ListItem","position":2,"name":"Cr\u00e9ation d\u2019entreprise : la comptabilisation des frais d\u2019\u00e9tablissement"}]},{"@type":"WebSite","@id":"https:\/\/valoxy.org\/blog\/#website","url":"https:\/\/valoxy.org\/blog\/","name":"Blog Valoxy","description":"Le Blog Valoxy, ce sont plus de 1500 articles sur toute l&#039;actualit\u00e9 comptable, juridique, fiscale, et la gestion d&#039;entreprise","publisher":{"@id":"https:\/\/valoxy.org\/blog\/#organization"},"alternateName":"Le Blog Valoxy, ce sont plus de 1500 articles sur toute l&#039;actualit\u00e9 comptable, juridique, fiscale, et la gestion d&#039;entreprise","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/valoxy.org\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Organization","@id":"https:\/\/valoxy.org\/blog\/#organization","name":"Blog Valoxy","url":"https:\/\/valoxy.org\/blog\/","logo":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/valoxy.org\/blog\/#\/schema\/logo\/image\/","url":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/05\/cropped-blog-valoxy-logo-300x118-2.png","contentUrl":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/05\/cropped-blog-valoxy-logo-300x118-2.png","width":266,"height":100,"caption":"Blog Valoxy"},"image":{"@id":"https:\/\/valoxy.org\/blog\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/Valoxy","https:\/\/www.linkedin.com\/company\/valoxy"]},{"@type":"Person","@id":"https:\/\/valoxy.org\/blog\/#\/schema\/person\/d285f250195f45509ceac046366fcc4a","name":"Expert-comptable Valoxy","image":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/valoxy.org\/blog\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/5e8d0ed8d4c117e5d77ddb78bbcab5f6b5841424c6b20eeaafcfd8741ef2aa2c?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/5e8d0ed8d4c117e5d77ddb78bbcab5f6b5841424c6b20eeaafcfd8741ef2aa2c?s=96&d=mm&r=g","caption":"Expert-comptable Valoxy"},"sameAs":["https:\/\/valoxy.org\/blog"],"url":"https:\/\/valoxy.org\/blog\/author\/ceo-valoxy\/"}]}},"_links":{"self":[{"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/posts\/7671","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/comments?post=7671"}],"version-history":[{"count":4,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/posts\/7671\/revisions"}],"predecessor-version":[{"id":70130,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/posts\/7671\/revisions\/70130"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/media\/6470"}],"wp:attachment":[{"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/media?parent=7671"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/categories?post=7671"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/tags?post=7671"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}