{"id":3409,"date":"2016-03-09T16:47:52","date_gmt":"2016-03-09T15:47:52","guid":{"rendered":"http:\/\/www.prejean-audit-conseil.fr\/?p=3409"},"modified":"2019-08-25T16:39:58","modified_gmt":"2019-08-25T15:39:58","slug":"dossier-special-capital-immateriel","status":"publish","type":"post","link":"https:\/\/www.prejean-audit-conseil.fr\/en\/articles\/dossier-special-capital-immateriel\/","title":{"rendered":"Special folder &#8220;Immaterial capital&#8221;"},"content":{"rendered":"<p><a href=\"http:\/\/www.prejean-audit-conseil.fr\/wp-content\/uploads\/2016\/03\/Dossier-495-special-capital-immateriel.pdf\" target=_blank\"><img loading=\"lazy\" decoding=\"async\" src=\"http:\/\/www.prejean-audit-conseil.fr\/wp-content\/uploads\/2016\/03\/Dossier-495-special-capital-immateriel-1.jpg\" alt=\"Dossier-495-special-capital-immateriel-1\" width=\"350\" height=\"234\" class=\"aligncenter size-full wp-image-3410\" srcset=\"https:\/\/www.prejean-audit-conseil.fr\/wp-content\/uploads\/2016\/03\/Dossier-495-special-capital-immateriel-1.jpg 350w, https:\/\/www.prejean-audit-conseil.fr\/wp-content\/uploads\/2016\/03\/Dossier-495-special-capital-immateriel-1-300x200.jpg 300w\" sizes=\"auto, (max-width: 350px) 100vw, 350px\" \/><\/a><\/p>\n<p>Au si\u00e8cle dernier, Henry Ford disait <em>\u00ab les deux choses les plus importantes n\u2019apparaissent pas au bilan de l\u2019entreprise : sa r\u00e9putation et ses hommes \u00bb<\/em>.<\/p>\n<p>Depuis lors, l\u2019\u00e9conomie s\u2019est profond\u00e9ment boulevers\u00e9e, de nouveaux mod\u00e8les de consommation ou de financement sont apparus. Notre \u00e9conomie est d\u00e9sormais de plus en plus immat\u00e9rielle avec une attente de plus en plus forte des parties prenantes sur le r\u00f4le soci\u00e9tal de nos entreprises dont les performances ne sont plus fond\u00e9es uniquement sur des consid\u00e9rations financi\u00e8res.<\/p>\n<p>Pour autant, les \u201cactifs immat\u00e9riels\u201c n\u2019apparaissent toujours pas au bilan de nos entreprises, (sauf au travers de l\u2019allocation du goodwill dans les comptes consolid\u00e9s ou plus r\u00e9cemment du mali de fusion dans les comptes sociaux).<\/p>\n<p>Pourquoi ?<\/p>\n<p><a href=\"http:\/\/www.prejean-audit-conseil.fr\/wp-content\/uploads\/2016\/03\/Dossier-495-special-capital-immateriel.pdf\" target=_blank\">Lire l&#8217;int\u00e9gralit\u00e9 du dossier<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Au si\u00e8cle dernier, Henry Ford disait <em>\u00ab les deux choses les plus importantes n\u2019apparaissent pas au bilan de l\u2019entreprise : sa r\u00e9putation et ses hommes \u00bb<\/em>.<\/p>\n<p>Depuis lors, l\u2019\u00e9conomie s\u2019est profond\u00e9ment boulevers\u00e9e, de nouveaux mod\u00e8les de consommation ou de financement sont apparus. Notre \u00e9conomie est d\u00e9sormais de plus en plus immat\u00e9rielle avec une attente de plus en plus forte des parties prenantes sur le r\u00f4le soci\u00e9tal de nos entreprises dont les performances ne sont plus fond\u00e9es uniquement sur des consid\u00e9rations financi\u00e8res.<\/p>\n","protected":false},"author":1,"featured_media":3410,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"ngg_post_thumbnail":0,"footnotes":""},"categories":[11],"tags":[],"class_list":["post-3409","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articles"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Special folder &quot;Immaterial capital&quot;<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.prejean-audit-conseil.fr\/articles\/dossier-special-capital-immateriel\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Special folder &quot;Immaterial capital&quot;\" \/>\n<meta property=\"og:description\" content=\"Au si\u00e8cle dernier, Henry Ford disait \u00ab les deux choses les plus importantes n\u2019apparaissent pas au bilan de l\u2019entreprise : sa r\u00e9putation et ses hommes \u00bb.  Depuis lors, l\u2019\u00e9conomie s\u2019est profond\u00e9ment boulevers\u00e9e, de nouveaux mod\u00e8les de consommation ou de financement sont apparus. Notre \u00e9conomie est d\u00e9sormais de plus en plus immat\u00e9rielle avec une attente de plus en plus forte des parties prenantes sur le r\u00f4le soci\u00e9tal de nos entreprises dont les performances ne sont plus fond\u00e9es uniquement sur des consid\u00e9rations financi\u00e8res.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.prejean-audit-conseil.fr\/articles\/dossier-special-capital-immateriel\/\" \/>\n<meta property=\"og:site_name\" content=\"Pr\u00e9jean Audit &amp; Conseil - Accounting Expertise firm created by Pierre Pr\u00e9jean\" \/>\n<meta property=\"article:published_time\" content=\"2016-03-09T15:47:52+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2019-08-25T15:39:58+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.prejean-audit-conseil.fr\/wp-content\/uploads\/2016\/03\/Dossier-495-special-capital-immateriel-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"350\" \/>\n\t<meta property=\"og:image:height\" content=\"234\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"admin\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.prejean-audit-conseil.fr\\\/articles\\\/dossier-special-capital-immateriel\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.prejean-audit-conseil.fr\\\/articles\\\/dossier-special-capital-immateriel\\\/\"},\"author\":{\"name\":\"admin\",\"@id\":\"https:\\\/\\\/www.prejean-audit-conseil.fr\\\/#\\\/schema\\\/person\\\/19b0bace1ad74fbc01e79e7b442bfae6\"},\"headline\":\"Special folder &#8220;Immaterial capital&#8221;\",\"datePublished\":\"2016-03-09T15:47:52+00:00\",\"dateModified\":\"2019-08-25T15:39:58+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.prejean-audit-conseil.fr\\\/articles\\\/dossier-special-capital-immateriel\\\/\"},\"wordCount\":18,\"image\":{\"@id\":\"https:\\\/\\\/www.prejean-audit-conseil.fr\\\/articles\\\/dossier-special-capital-immateriel\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.prejean-audit-conseil.fr\\\/wp-content\\\/uploads\\\/2016\\\/03\\\/Dossier-495-special-capital-immateriel-1.jpg\",\"articleSection\":[\"Articles\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.prejean-audit-conseil.fr\\\/articles\\\/dossier-special-capital-immateriel\\\/\",\"url\":\"https:\\\/\\\/www.prejean-audit-conseil.fr\\\/articles\\\/dossier-special-capital-immateriel\\\/\",\"name\":\"Special folder \\\"Immaterial capital\\\"\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.prejean-audit-conseil.fr\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.prejean-audit-conseil.fr\\\/articles\\\/dossier-special-capital-immateriel\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.prejean-audit-conseil.fr\\\/articles\\\/dossier-special-capital-immateriel\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.prejean-audit-conseil.fr\\\/wp-content\\\/uploads\\\/2016\\\/03\\\/Dossier-495-special-capital-immateriel-1.jpg\",\"datePublished\":\"2016-03-09T15:47:52+00:00\",\"dateModified\":\"2019-08-25T15:39:58+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/www.prejean-audit-conseil.fr\\\/#\\\/schema\\\/person\\\/19b0bace1ad74fbc01e79e7b442bfae6\"},\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.prejean-audit-conseil.fr\\\/articles\\\/dossier-special-capital-immateriel\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.prejean-audit-conseil.fr\\\/articles\\\/dossier-special-capital-immateriel\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.prejean-audit-conseil.fr\\\/articles\\\/dossier-special-capital-immateriel\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.prejean-audit-conseil.fr\\\/wp-content\\\/uploads\\\/2016\\\/03\\\/Dossier-495-special-capital-immateriel-1.jpg\",\"contentUrl\":\"https:\\\/\\\/www.prejean-audit-conseil.fr\\\/wp-content\\\/uploads\\\/2016\\\/03\\\/Dossier-495-special-capital-immateriel-1.jpg\",\"width\":350,\"height\":234},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.prejean-audit-conseil.fr\\\/articles\\\/dossier-special-capital-immateriel\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\\\/\\\/www.prejean-audit-conseil.fr\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Articles\",\"item\":\"https:\\\/\\\/www.prejean-audit-conseil.fr\\\/en\\\/category\\\/articles\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Dossier Sp\u00e9cial \u00ab\u00a0Capital Immat\u00e9riel\u00a0\u00bb\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.prejean-audit-conseil.fr\\\/#website\",\"url\":\"https:\\\/\\\/www.prejean-audit-conseil.fr\\\/\",\"name\":\"Pr\u00e9jean Audit &amp; Conseil - Accounting Expertise firm created by Pierre Pr\u00e9jean\",\"description\":\"Accounting Expertise Firm specializing in acquisition audit and business evaluation\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.prejean-audit-conseil.fr\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.prejean-audit-conseil.fr\\\/#\\\/schema\\\/person\\\/19b0bace1ad74fbc01e79e7b442bfae6\",\"name\":\"admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/d3a2d1bdf24e2c26b60d1f94e4ea904a2ff94374a8d132b7e887ae191cd46847?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/d3a2d1bdf24e2c26b60d1f94e4ea904a2ff94374a8d132b7e887ae191cd46847?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/d3a2d1bdf24e2c26b60d1f94e4ea904a2ff94374a8d132b7e887ae191cd46847?s=96&d=mm&r=g\",\"caption\":\"admin\"},\"url\":\"https:\\\/\\\/www.prejean-audit-conseil.fr\\\/en\\\/author\\\/admin\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Special folder \"Immaterial capital\"","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:\/\/www.prejean-audit-conseil.fr\/articles\/dossier-special-capital-immateriel\/","og_locale":"en_US","og_type":"article","og_title":"Special folder \"Immaterial capital\"","og_description":"Au si\u00e8cle dernier, Henry Ford disait \u00ab les deux choses les plus importantes n\u2019apparaissent pas au bilan de l\u2019entreprise : sa r\u00e9putation et ses hommes \u00bb.  Depuis lors, l\u2019\u00e9conomie s\u2019est profond\u00e9ment boulevers\u00e9e, de nouveaux mod\u00e8les de consommation ou de financement sont apparus. Notre \u00e9conomie est d\u00e9sormais de plus en plus immat\u00e9rielle avec une attente de plus en plus forte des parties prenantes sur le r\u00f4le soci\u00e9tal de nos entreprises dont les performances ne sont plus fond\u00e9es uniquement sur des consid\u00e9rations financi\u00e8res.","og_url":"https:\/\/www.prejean-audit-conseil.fr\/articles\/dossier-special-capital-immateriel\/","og_site_name":"Pr\u00e9jean Audit &amp; Conseil - Accounting Expertise firm created by Pierre Pr\u00e9jean","article_published_time":"2016-03-09T15:47:52+00:00","article_modified_time":"2019-08-25T15:39:58+00:00","og_image":[{"width":350,"height":234,"url":"https:\/\/www.prejean-audit-conseil.fr\/wp-content\/uploads\/2016\/03\/Dossier-495-special-capital-immateriel-1.jpg","type":"image\/jpeg"}],"author":"admin","twitter_misc":{"Written by":"admin"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.prejean-audit-conseil.fr\/articles\/dossier-special-capital-immateriel\/#article","isPartOf":{"@id":"https:\/\/www.prejean-audit-conseil.fr\/articles\/dossier-special-capital-immateriel\/"},"author":{"name":"admin","@id":"https:\/\/www.prejean-audit-conseil.fr\/#\/schema\/person\/19b0bace1ad74fbc01e79e7b442bfae6"},"headline":"Special folder &#8220;Immaterial capital&#8221;","datePublished":"2016-03-09T15:47:52+00:00","dateModified":"2019-08-25T15:39:58+00:00","mainEntityOfPage":{"@id":"https:\/\/www.prejean-audit-conseil.fr\/articles\/dossier-special-capital-immateriel\/"},"wordCount":18,"image":{"@id":"https:\/\/www.prejean-audit-conseil.fr\/articles\/dossier-special-capital-immateriel\/#primaryimage"},"thumbnailUrl":"https:\/\/www.prejean-audit-conseil.fr\/wp-content\/uploads\/2016\/03\/Dossier-495-special-capital-immateriel-1.jpg","articleSection":["Articles"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/www.prejean-audit-conseil.fr\/articles\/dossier-special-capital-immateriel\/","url":"https:\/\/www.prejean-audit-conseil.fr\/articles\/dossier-special-capital-immateriel\/","name":"Special folder \"Immaterial capital\"","isPartOf":{"@id":"https:\/\/www.prejean-audit-conseil.fr\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.prejean-audit-conseil.fr\/articles\/dossier-special-capital-immateriel\/#primaryimage"},"image":{"@id":"https:\/\/www.prejean-audit-conseil.fr\/articles\/dossier-special-capital-immateriel\/#primaryimage"},"thumbnailUrl":"https:\/\/www.prejean-audit-conseil.fr\/wp-content\/uploads\/2016\/03\/Dossier-495-special-capital-immateriel-1.jpg","datePublished":"2016-03-09T15:47:52+00:00","dateModified":"2019-08-25T15:39:58+00:00","author":{"@id":"https:\/\/www.prejean-audit-conseil.fr\/#\/schema\/person\/19b0bace1ad74fbc01e79e7b442bfae6"},"breadcrumb":{"@id":"https:\/\/www.prejean-audit-conseil.fr\/articles\/dossier-special-capital-immateriel\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.prejean-audit-conseil.fr\/articles\/dossier-special-capital-immateriel\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.prejean-audit-conseil.fr\/articles\/dossier-special-capital-immateriel\/#primaryimage","url":"https:\/\/www.prejean-audit-conseil.fr\/wp-content\/uploads\/2016\/03\/Dossier-495-special-capital-immateriel-1.jpg","contentUrl":"https:\/\/www.prejean-audit-conseil.fr\/wp-content\/uploads\/2016\/03\/Dossier-495-special-capital-immateriel-1.jpg","width":350,"height":234},{"@type":"BreadcrumbList","@id":"https:\/\/www.prejean-audit-conseil.fr\/articles\/dossier-special-capital-immateriel\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/www.prejean-audit-conseil.fr\/"},{"@type":"ListItem","position":2,"name":"Articles","item":"https:\/\/www.prejean-audit-conseil.fr\/en\/category\/articles\/"},{"@type":"ListItem","position":3,"name":"Dossier Sp\u00e9cial \u00ab\u00a0Capital Immat\u00e9riel\u00a0\u00bb"}]},{"@type":"WebSite","@id":"https:\/\/www.prejean-audit-conseil.fr\/#website","url":"https:\/\/www.prejean-audit-conseil.fr\/","name":"Pr\u00e9jean Audit &amp; Conseil - Accounting Expertise firm created by Pierre Pr\u00e9jean","description":"Accounting Expertise Firm specializing in acquisition audit and business evaluation","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.prejean-audit-conseil.fr\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/www.prejean-audit-conseil.fr\/#\/schema\/person\/19b0bace1ad74fbc01e79e7b442bfae6","name":"admin","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/d3a2d1bdf24e2c26b60d1f94e4ea904a2ff94374a8d132b7e887ae191cd46847?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/d3a2d1bdf24e2c26b60d1f94e4ea904a2ff94374a8d132b7e887ae191cd46847?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/d3a2d1bdf24e2c26b60d1f94e4ea904a2ff94374a8d132b7e887ae191cd46847?s=96&d=mm&r=g","caption":"admin"},"url":"https:\/\/www.prejean-audit-conseil.fr\/en\/author\/admin\/"}]}},"_links":{"self":[{"href":"https:\/\/www.prejean-audit-conseil.fr\/en\/wp-json\/wp\/v2\/posts\/3409","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.prejean-audit-conseil.fr\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.prejean-audit-conseil.fr\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.prejean-audit-conseil.fr\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.prejean-audit-conseil.fr\/en\/wp-json\/wp\/v2\/comments?post=3409"}],"version-history":[{"count":4,"href":"https:\/\/www.prejean-audit-conseil.fr\/en\/wp-json\/wp\/v2\/posts\/3409\/revisions"}],"predecessor-version":[{"id":3500,"href":"https:\/\/www.prejean-audit-conseil.fr\/en\/wp-json\/wp\/v2\/posts\/3409\/revisions\/3500"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.prejean-audit-conseil.fr\/en\/wp-json\/wp\/v2\/media\/3410"}],"wp:attachment":[{"href":"https:\/\/www.prejean-audit-conseil.fr\/en\/wp-json\/wp\/v2\/media?parent=3409"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.prejean-audit-conseil.fr\/en\/wp-json\/wp\/v2\/categories?post=3409"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.prejean-audit-conseil.fr\/en\/wp-json\/wp\/v2\/tags?post=3409"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}