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Audit forensique des transactions entre parties liées

Audit forensique des transactions entre parties liées

          
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About the Book

En dehors de leurs motifs déclarés, les transactions entre parties liées (RPT) peuvent masquer des enjeux liés à l'enrichissement d'une partie au détriment d'autres parties qui ne sont pas impliquées dans la transaction. Elles peuvent ainsi conduire à l'expropriation d'actionnaires minoritaires au profit d'actionnaires de contrôle. Ces groupes peuvent réaliser des profits en vendant à l'entreprise (ou en lui achetant) des actifs, des biens ou des services, à des prix supérieurs (inférieurs) à ceux du marché. Ils peuvent également obtenir des prêts à des conditions favorables, utiliser les actifs de l'entreprise comme garantie pour leurs prêts personnels et même diluer les intérêts des actionnaires minoritaires en acquérant des actions supplémentaires à des prix préférentiels. Tant les bénéfices que les actifs peuvent être transférés par le biais de transactions entre entreprises appartenant à un même groupe. Le transfert de richesse se fait des entreprises situées au bas de la pyramide vers celles situées au sommet, où les droits de propriété des actionnaires principaux sont plus élevés. Bien que l'on insiste depuis longtemps sur le devoir de l'auditeur et sur les diverses normes de divulgation des transactions entre parties liées, la prévalence des transactions commerciales douteuses montre que les mécanismes actuellement en vigueur ne sont pas infaillibles.


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Product Details
  • ISBN-13: 9786205822548
  • Publisher: KS Omniscriptum Publishing
  • Publisher Imprint: Editions Notre Savoir
  • Height: 229 mm
  • No of Pages: 72
  • Spine Width: 4 mm
  • Width: 152 mm
  • ISBN-10: 6205822547
  • Publisher Date: 24 Mar 2023
  • Binding: Paperback
  • Language: French
  • Returnable: N
  • Weight: 118 gr


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