38531988 La Consolidation Au Sein de BMCE Bank

c c

ECOLE NATIONALE DE COMMERCE ET DE GESTION DǯEL JADIDA

La consolidation au sein de BMCE Bank Les problèmes opérationnels liés à lǯétablissement des comptes consolidés c ›

              c c c

c

   

|
c
c   


c
cc c
    c c
c cc

c

Remerciement c

 c   c 

c  c c   c  c 
c c    c  c     c c  c    c  c
 c    c !  c
c  c " c  c  c    c  #   c c
c  c   $$ c   cc  

c  c $   c c
  c c c  c 
c !

 c c 
  !c  c  c     c  c   c c c
  cc   c %

c  c 
c c #  c  c  





 c c c › !   cc
 c
 c&cc"  #   "!c c    › c c $    c c

   c c "   $ c c %   & c c  c  &   c  c  c     c     c  c  c c 

c c 
c 

c  
c c 
c c  c c 
c  c c  c   c  c  c  c  c 
c 

c c    c  c     c c  c   '  c c c
' " c c c
    c  ! c c
cc   c
c #c  c c
cc  c c c   cc     c c c  c c  ( c

c

c  c    c c  c c c
  cc   c

|
c
c   


c
cc c
    c c
c cc

c

Sommaire :  )******************************** ******************************** ******************************** ******************************** ****+ , -
 ),   %.%/'******************************** ******************************** *************0 
)  1  2 ******************************** *************************** 3

.# $/) #$› 45.6. 7 # ›45/# 6.%.%/'******************************** *********************3

.# $/).8›$5,.97 //.$:******************************** ******************************** ******************** 

.# $/;)›.,›# # $/65, #6.%.%/')******************************** ******************************** 

.# $/ 
)=          ******************************** ****************************** 0

.# $/)6.7 / # $/65,.› .#›.6.$/ $ 6# $/ ******************************** ******************************** *0

.# $/).#$6. 6.$/ $ 6# $/ ******************************** ******************************** ********************* 3

.# $/;)?/#8. 6.$/ $ 6# $/ ******************************** ******************************** **************** 
)         ******************************** ******************+

.# $/)$6.8./.›.6./$› # $/$,#%.******************************** **************************** +

.# $/),/$,#%.6. .#%

../# 6.›.6 # ******************************** **************************** +

.# $/;)›.8../## $/%$5› .›.******************************** ******************************** *********************** > #  -
 ),-
   @    ******************************** *****************0 
) 2   )******************************** ******************************** *******3

.# $/)/..

#.66$,#.›6. /$›. 6.$/ $ 6# $/6. $,#. ******************************** **

.# $/)$,,$›#5/ #.65$ A65›.7.›./# . /#.›/# $/,$5›. 8›$5,. ›$ / *****; 
)       %.% &******************************** ******************************** ;

.# $/),.› .#›.6.$/ $ 6# $/ ******************************** ******************************** ********************** ;

.# $/),›$.

5 6.$/ $ 6# $/ ******************************** ******************************** ********************** ;

 ;),   ******************************** ******************************** ******************** ;;

.# $/ c    c    c c0 c c
c
c 
c
 


c@ c Ñc ;

 c  c c

c c
    c   c
c ! cc c    c
  c



c c

c
c c|$  c c
     c Ñc ;

 c  c  c 

$ c 
c    #c 
c  c  c    c :6c  
c 
c    #c 
c c c   cc
c c

c c
    c ! c #c
c
 #c
c   c
$ c Ñc ;J

 c cJ #   c
c   
c  :$ c Ñc ;J

 c  c 
c 
c  
c

#
c  c  c  c 
$
c c c    c 
c

#
c=CE;c ›   

 # 



=c
c 

 c  c


 c 

c  c  c c  c   c  c 
    c  c 
c  
c  c       c
 c
$
c  c 
c 


c 
c  #c !  
c c  c 
c  


c  
c  c "  c  
c 
  c  c #c  


c ! $

c 


c

c 
c
 #c !  !
c   .  ++
 
  ,  | c 
c c   c  c  c 
    c c
c J c $ c
c  c  c  c 

 c  c  
  c  c 
c 
c  


c 


c  c 


c c J !!    c J 


c 


cc c!
c"
c c   
c  c ' c  c  c c  c 
c 0 c  
c



c   ! c c    c 
c  !!  
c   
c c !! 
c #  
c c$ c c!  c!   c |
c  !!  
c  !! 
c  c 
c   
c 


c 
c     
c  c
  c   c 
 c0 c  " 
c

c c

$ c c.
c%
c"  c
c !! 
c   
c 


c  c   c  c  c  
  c  c  c 

 c  c 

 c c ! c 
c  

c
   
c %c   c J #  c J
!!


 c 
c !  
c 
 
c

(*c  c    c c  c c c
  cc   c

|
c
c   


c
cc c
    c c
c cc

c

 c

c c$ cc $ $ c
c.
c
   
c ! cJ    c c
    c c c    c c
c !  
c c ÷     $ &" | c .c !

 c
 c 0 c  c    c  c ! c J c 

 c 

!
 c  c   c " Oc
c$
c   #cJ  c c c c
c c  c  c c
    c
c.
c   c0 c  
c c # 
c | 

   




 c   c  c  c   c 
c !  
c 


c c  c 
    c $  c  c " $ c c  c 

 c  c c   c c  cJ" 
c
   
cc 
c
 
c
c!  
cc   c Wc c c
  c0 cc$  c  c !! c  c 
    c

c  c  $ $ c c  
c c  c   c Uc 
c
 
c  
c c!

 
c
 c c
c cJ 0 c
c
c
 #c| c 


c c
c
 
c
 c
 $ c  c   c   c " $ c  c   c J 

c 
c  c  c 
    c c
  c c   c c    c 
  c  c $ c  c 0 c  c c   c c   c c  c  !  c  c
 c
'
 c J !   c; c c $ c

c c


c"
c c   c c 
c c  c c  c  c c 

  c c" $ c c  c
     c  ! cJ 
c.
c  
c
cc
c 


c  c0 c $ $
c c c$ c

c  cc c  c c c!   c   c" $ c c  c
    c c $   c   c
 c
c


c

c   c
J  c
!!



c c  
c c 
c


c # 
c  c c    cJ c c c

c

c
 c c  cc$ c c!  c  cc
c!




 c


c

(1c  c    c c  c c c
  cc   c

|
c
c   


c
cc c
    c c
c cc

c | 

  



|
c .
c # 
c
 c 
 
c

   c 
c "  
c 
c 



c 
c .
c
ccJ  
  cc$  c c
c
 
c
c  #c! 
c 
 c ½   

 | c$ c
 c c c!  c  cc c!



c   c cJ


 c


c c 
  c  c
 c c c
c c  c c c
    c|
c"  
c
cc c' c c

 c   c0 c

Oc 


c c
 c   cc c"  c  c
 c  c c c 


c
c c  c
c c R cJ* cc


 c =c
c

 c c  c c c   c  c
c'
cc$ c c 

cJ c  cc
 c    c


c c 
c cJ  c cc c  $ c
c  #c  c c  c   c c
c  
cc   c%! cJ   c c.cc c c c0 c   c
c  #c c 
c


c 


c  c   c J c $  c 

 c A !
c   c
  c    c 
 c  c 
$  c c 
c $
c   
c  c   c     c  c 


c c  c ½   
 | c  
c #c   
c   


c c  c   !    c 
c 
c 
 
c 


 c
c.
c
   
cc c$ c2


c c
cUc c  !    c J
 c 
c 
c  c  c  $     c  c $ c  c     c   c J $ $ c 
c  

c c   

c  c c 
c !  c   ! c

c 
c 
 
c 
c  c 

 c c $ $ c G  c    Hc c  c $ c  

c 
c  c   c  
 c  c 0 c  c  c 
c 

c  cJ   c c.c 
 c ½     

   | c $ c  c $   c 0 c   c J $ $ c 
c  

c 
c c  c   
 c 
c
c
c!  
c

ccJ 

$ c
 

c
c 
c 
cc
c

c c  c
    c | c .c  c c  c   
 c 
c 
c  c !  
c

c c J 

$ c c    c J c

 c c $ c   c  c 
c c 
cc cc

c A !
c   c
   c  c 


c  c !c    c J 
c $
c  c     c  c  c c J    c 
c (3c  c    c c  c c c
  cc   c

|
c
c   


c
cc c
    c c
c cc

c

     
c 


c 
c
 
c 

$
c | c   
 c 
c 
c  c 
c !  
c  
c
 c 
c 
c  
c 
c  '
c J 

   c 

 c $    c J     c c!




c c
c '
c  c

cJ c

c





 c c
c


c 

 
 
   
  | c  c 

  c $   c J $ $  c  c  

c 
c c J     c c c  c  !  cc
'
 cJ !   cc$ c
 c
c


c  
c c
!!
c
c c c   c 
c

 c  c   c 

 c 2


c  c   c 
c   #c 

c
c  c
'
 cJ !   c c$ c  c $ $ c
c 

ccJ  
  cc$  c  c 
    c  c  c .c J
     c  c !   c c  c  

 c   c 0 c 

c ÷  '   "÷ !$ ÷ %6$  ÷ %  | c 
    c 

 c 
c   
c  " 
c  c c
 c 
c 
c 

c " Oc 
c
 
c  
c 
c $
c  
c #   c !  c 
c $


c $
c

c c
c
 
c 
c cc   c c! c
c


c c
 c!  c c c    c | c  c 
c $
c   #c c 

c 
c 
c '
c "
c   
c  c  
c  c 
    c | c ! 

c c  c  c  



c 


c  
c
 
c  
c c
c c
c 

c c c
c" !
c 
c c
c$
c J c
c 
c !  c cJ
$  c"   c c c
     c | c    c 
c   
c 
  c  c  !!  c 

 c 


c  c $  c  c 

 c c !! c c
    c J
c
c

 c


c c c  c  c c  c  c  c !




c J  
c J c 
c  c 





 c    c c
 c   c c c






c"  
 c ›   


|
c $
c  c   c J   c c  c    c !
c  
c 
c 
 
c c 

c $    c 
c
c '
c c
c   
c 


cc!  c!  c c   c   c "   c | c$ c! c$    c  cc c!



c


c c  c c c cA !
c
 c     c  c 0 c   c 


c  c

c J c




 c c  c 
c c   c c (4c  c    c c  c c c
  cc   c

|
c
c   


c
cc c
    c c
c cc

c




c  c 
    c c  c   c J c  c  c 
c 
 
c c  c J  

 c c
c
c |
c    
c  c 
    c 

  c 
c 






c  " 
c ! 
c c




c  c " $ c  c   c

Oc 

 c  c  c
c   c  c  c    c  c

 #c

c c
c c c
  c
 

 c c     c c
c
c!  
c
c 
c 


c 2


c c  c c
c 

 c c  c c   cJ c! c  c
 c c" $ c  c  c 
    c c 

c  c   c  c  c   c c $ c c  c
 c $


  c G  
  c c    
  Hc | c ! c  " " c  c 0 c   ! c c

 cc$ c :0 c c !!  cc c
    c'

c c!   c c
cc

 c + c  
c c   c  c  
c  c 
c   #c  c 
    c  c 

 c  c " $ c c  c  c $ $  c
 c !!    c 
 
c c
c
 
c 
c 
c $
c  c  c  c c !!  c    c 
c -"
c 


c   c
   c 
 c c  c
  c 
 

 c  c  ! c 
c  
c c   c  c  c

 #c    
c  c

  c 
c -"
c  
c
 
c Wc  
c    
c #c
c
 
c |




2


c cc c 

c c c c
    c c!   c
  cJ c
c!  
c
c  c

c |
c $
c   c 
 c  c !!c  c !   c c  c 
c c  c 
c 






c "  
c c  " 
cc  


c
c
 
c  
c c!

 
c



c c c c
  c0 c c$ c  c
c
 
cc    c 
c  
c  c !   c  
 c c  c $ c 
c $ $  
c  c  

c
   
c |
c !!
c  '
c 


c  c   c   c $   c
c  c !   c 
c !!  
c 
 
c c$  c c
    c  c
 c
c c  c c c
  c 
 

 cc  
c $  
c  
c c  c 
    c c
 c 
c
"
 
c c  c 
 c  c .c  c !   c  c
J   c      c !  &c | c !   c
c $    c 

c c c
 c


 c
c cJ
    c c c
  c (7c  c    c c  c c c
  cc   c

|
c
c   


c
cc c
    c c
c cc

c

÷  .  %/"÷ %÷ ÷$"÷ %6/ %÷ ÷ ÷ %$ r" " | c 
 c 
c
 
c !

c  c $ c
c 
c
 
c J    c  !!  
c 
  c  c  !!  c  c $ $  c  c !! c 
c $
c c   
c  
c  
c  c  c  c   c  c  
  c   c c   
c #c  

c J c 

 c $   c   c 0 c  
c #c
  !  
c  c  
c
 
c J    c 2 
c  c  !!
 c c c c c  c   c c  c      c  c 


c  
c
 
c c c    c c

c  c
c  

 
c c  c c

c  c
c




c c c

c  c   c 
c 
c c 
 c c   
c  c #   c
c  c J 0 c  c 
c  c  
c $
c  c 
c 


c c 
c




c    c 
c  !! 
c  c

$ $ 
c c  $ c 


c  
c 
c 
 
c 
c   
c 
 
c  c #  c 2 c 0 c 
c  

c  

c c  
c
 
c J   
c    c 
c !! 
cc
  c 
c     
c


c
c  

cc
 c!

  c c 



)8c  c    c c  c c c
  cc   c

|
c
c   


c
cc c
    c c
c cc

c

Conclusion :  #c
 c 
c $
c  
c  c c  c 
c c  c      c c c  c  !!
 c  c 
c 
 
c  c  c c ! 
c 
c  c 
    c J !  
c 
 
c  
c #c 



c ,cJ     
  c
c "
c c c  
  c cJ   c c

cJ c cc 
c   
c c $  
c


c
c
c  
c cJ  c cc c # $  c c
c

c
c  cJ c !   c!

  c c    c c c c
c  

c
c #c   
c

 cc !! c c! 
cJ   c
c 
c     
c c  cJ c$

c  c  c  '
c c J    c
c  c 


c  c   $  c  
c 
c =CE;c 2 

c   c   c  c  c   c  $ c     c 


c  c c  c  c  c
'
 c   c J c  c 


c  c 
    c cJ c "$ c ! c #c 
c     
c + c  
c c  c c 
c  c
c$
c 
c



c
c
c !! 
c
cc  c
    ccc
c
c c  c c   c@c

Ñc | c! 

c
c !  
c  
c c
c!  
c&c Ñc | c.c #

!c&c Ñc |J 
 c c 
c 
c

C   c    c 
c 
c =CE;c  c 
c
 
c 
c 
  c  c 

 c   c c    c  c     c !

  c 0 c
c  c  c
c    c  c  c 

c  c    c     c c  c      c  c  !c |
c 



c c 
c

 c c !! c  c  $ c
 c 
c
 
c 


c 
 
c 
c   c  c $ c &c 
c

'

c !

 
c  c   c 
c  

  
c ! 
c c 
c   
c
  


c G


c ! 
c  


 
Hc 

 c  c !   c !



 c " c c   c c   c  c  c   c  c  c 
 c   c    c !    c 
c 
c =CE;c  c 
c  c  c !! c 


c  c  " c 
c   c  c  
c  
c 88)c 
c  #c  c $

 c 


c G36Ic c 881Hc c  c 
c  
c
 c 
c   
c G" 


c c 


c c 
c " !!
c 


c  
c 
Hc  c   c  c
  c  c   c 
    c c 0 c  cc  c
  cc c
    c
c
cc
:  
c   
c 
c  
c   
c c 

c  c
c  c  c #  c  c  c  

c 
c )6c  c    c c  c c c
  cc   c

|
c
c   


c
cc c
    c c
c cc

c




c
c 
  c c
c c 48Ic
 
c!

 
c c c
c 

 c  c  c

   c c
c c "c
cc c    c  c
c #c  0 c c c

c

)c  c    c c  c c c
  cc   c

|
c
c   


c
cc c
    c c
c cc

c

BIBLIOGRAPHIE Ñc 

 c c   c  c
 
cc Ñc › c

 cc ccc c

Ñc › c

 cc ccc c

Ñc |cc c
 c   cc
c Ñc r c
  c c   c c
 cc
cc

WEBOGRAPHIE Ñc "@WWlll
  c Ñc "@WW???  Wc Ñc "@WW??? 

 Wc Ñc "@WW???

    $Wc

c

c

)(c  c    c c  c c c
  cc   c

|
c
c   


c
cc c
    c c
c cc

c c c c

c

 c c

Ñc E c 
c 


c #c 
c
c 
c 
c 
 
c #   c c 6

c



 c c(6c   c884 c Ñc # c
c 
c c  
c 
c  
c c c $ c Ñc  
c!

 
c
 
c

))c  c    c c  c c c
  cc   c