{"id":1215,"date":"2016-11-29T09:31:51","date_gmt":"2016-11-29T09:31:51","guid":{"rendered":"http:\/\/www.oneccatogo.tg\/?p=1215"},"modified":"2016-12-05T08:03:10","modified_gmt":"2016-12-05T08:03:10","slug":"seminaire-de-formation-sur-le-theme-les-operations-sur-le-capital-social-interventions-du-commissaire-aux-comptes","status":"publish","type":"post","link":"https:\/\/onecca.thteg.com\/?p=1215","title":{"rendered":"S\u00e9minaire de formation sur le th\u00e8me : \u00ab Les op\u00e9rations sur le capital social : interventions du commissaire aux comptes\u00bb"},"content":{"rendered":"<p style=\"text-align: justify;\"><img fetchpriority=\"high\" decoding=\"async\" class=\"size-medium wp-image-1213 alignleft\" src=\"http:\/\/demo.oneccatogo.tg\/wp-content\/uploads\/2016\/11\/seminaire-onecca2016-300x225.jpeg\" alt=\"seminaire-onecca2016\" width=\"300\" height=\"225\" \/>Les op\u00e9rations sur le capital social (augmentations, r\u00e9duction..) font partie des op\u00e9rations particuli\u00e8res d\u00e9cid\u00e9es par l\u2019entit\u00e9 et pour lesquelles l\u2019intervention du Commissaire aux Comptes est obligatoire. La pr\u00e9sente action de formation a eu pour objet de\u00a0:<\/p>\n<ul style=\"text-align: justify;\">\n<li>Faire le point sur les obligations l\u00e9gales et r\u00e9glementaires r\u00e9gissant les op\u00e9rations sur le capital\u00a0;<\/li>\n<li>Comprendre la nature et les objectifs de l\u2019intervention du commissaire aux comptes sur ces augmentations\u00a0;<\/li>\n<li>Permettre aux participants de connaitre les diligences requises par la loi et la doctrine professionnelle applicable \u00e0 chaque type d\u2019op\u00e9ration ainsi que le type de rapport \u00e0 \u00e9mettre.<\/li>\n<li>Acqu\u00e9rir une m\u00e9thode de travail sur le traitement des op\u00e9rations\u00a0;<\/li>\n<li>Etc.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Le\u00a0 contenu de l\u2019action de formation s\u2019est r\u00e9sum\u00e9 comme ci-apr\u00e8s\u00a0:<\/p>\n<ul style=\"text-align: justify;\">\n<li>La r\u00e9duction du capital (motifs, modalit\u00e9s)\u00a0;<\/li>\n<li>La lib\u00e9ration d\u2019une augmentation de capital par compensation avec des cr\u00e9ances (motifs, modalit\u00e9s)\u00a0;<\/li>\n<li>L\u2019\u00e9mission d\u2019actions ordinaires avec suppression du droit pr\u00e9f\u00e9rentiel de souscription (motifs, modalit\u00e9s)\u00a0;<\/li>\n<li>Les dispositions l\u00e9gales applicables et les obligations de l\u2019entit\u00e9.<\/li>\n<li>Le r\u00f4le du commissaire aux comptes (intervention et points particuliers d\u2019attention, diligences, documents \u00e0 obtenir, type de rapport \u00e0 \u00e9mettre)\u00a0;<\/li>\n<li>Etc.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong>Formateur\u00a0:<\/strong><\/p>\n<p style=\"text-align: justify;\">Monsieur, <strong>Corneille GBAGUIDI<\/strong>, Expert-Comptable Dipl\u00f4m\u00e9, Commissaire aux comptes, Membre de l\u2019ONECCA-TOGO,<\/p>\n<p style=\"text-align: justify;\">22 BP 299 Lom\u00e9 22 T\u00e9l. 22 20 25 23 \/ 92 32 36 85 E-mail: corneille.gbaguidi@gha-exco.com<\/p>\n<p style=\"text-align: justify;\">Date et Lieu de la formation\u00a0<strong>: 25 novembre 2016 Si\u00e8ge de l\u2019Ordre<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>\u00a0Nombre de participants\u00a0: 33 <\/strong><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les op\u00e9rations sur le capital social (augmentations, r\u00e9duction..) font partie des op\u00e9rations particuli\u00e8res d\u00e9cid\u00e9es par l\u2019entit\u00e9 et pour lesquelles l\u2019intervention du Commissaire aux Comptes est<\/p>\n<div class=\"read-more\"><a href=\"https:\/\/onecca.thteg.com\/?p=1215\">Lire la suite &gt;<\/a><\/div>\n","protected":false},"author":1,"featured_media":1226,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[32,14],"tags":[],"class_list":["post-1215","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-activites-de-lonecca-togo","category-programme-activites"],"_links":{"self":[{"href":"https:\/\/onecca.thteg.com\/index.php?rest_route=\/wp\/v2\/posts\/1215","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/onecca.thteg.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/onecca.thteg.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/onecca.thteg.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/onecca.thteg.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1215"}],"version-history":[{"count":3,"href":"https:\/\/onecca.thteg.com\/index.php?rest_route=\/wp\/v2\/posts\/1215\/revisions"}],"predecessor-version":[{"id":1227,"href":"https:\/\/onecca.thteg.com\/index.php?rest_route=\/wp\/v2\/posts\/1215\/revisions\/1227"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/onecca.thteg.com\/index.php?rest_route=\/wp\/v2\/media\/1226"}],"wp:attachment":[{"href":"https:\/\/onecca.thteg.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1215"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/onecca.thteg.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1215"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/onecca.thteg.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1215"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}