{"id":4237,"date":"2025-09-22T15:16:04","date_gmt":"2025-09-22T15:16:04","guid":{"rendered":"https:\/\/taxrep.us\/?page_id=4237"},"modified":"2025-11-16T17:07:51","modified_gmt":"2025-11-16T17:07:51","slug":"us-gaap","status":"publish","type":"page","link":"https:\/\/taxrep.us\/fr\/us-gaap\/","title":{"rendered":"US GAAP"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"4237\" class=\"elementor elementor-4237\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9615bf8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9615bf8\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-0e33123\" data-id=\"0e33123\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-10a6890 elementor-widget elementor-widget-image\" data-id=\"10a6890\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"580\" height=\"580\" src=\"https:\/\/taxrep.us\/wp-content\/uploads\/2021\/09\/Accounting.png\" class=\"attachment-large size-large wp-image-1969\" alt=\"Comptabilit\u00e9\" srcset=\"https:\/\/taxrep.us\/wp-content\/uploads\/2021\/09\/Accounting.png 1024w, https:\/\/taxrep.us\/wp-content\/uploads\/2021\/09\/Accounting-300x300.png 300w, https:\/\/taxrep.us\/wp-content\/uploads\/2021\/09\/Accounting-150x150.png 150w, https:\/\/taxrep.us\/wp-content\/uploads\/2021\/09\/Accounting-768x768.png 768w, https:\/\/taxrep.us\/wp-content\/uploads\/2021\/09\/Accounting-262x262.png 262w, https:\/\/taxrep.us\/wp-content\/uploads\/2021\/09\/Accounting-524x524.png 524w, https:\/\/taxrep.us\/wp-content\/uploads\/2021\/09\/Accounting-81x81.png 81w\" sizes=\"(max-width: 580px) 100vw, 580px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-66 elementor-top-column elementor-element elementor-element-ef618fa\" data-id=\"ef618fa\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-63a9b26 elementor-widget elementor-widget-heading\" data-id=\"63a9b26\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Service de comptabilit\u00e9 allemand<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-38d51b0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"38d51b0\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-755461f\" data-id=\"755461f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3e7f4c8 elementor-widget elementor-widget-html\" data-id=\"3e7f4c8\" data-element_type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<!-- ====== NOTICE ====== -->\r\n<div class=\"service-note\" style=\"max-width:900px;margin-inline:auto;background:#f8fafc;border:1px solid #e5e7eb;border-radius:.5rem;padding:1rem;margin-bottom:1rem;\">\r\n  <p><strong>A noter :<\/strong> Nos services de comptabilit\u00e9 allemande sont assur\u00e9s par <em>Sesch Group GmbH Wirtschaftspr\u00fcfungsgesellschaft<\/em>, bas\u00e9 \u00e0 Eschborn, en Allemagne.<br>\r\n  Pour obtenir des informations d\u00e9taill\u00e9es sur nos services en Allemagne, veuillez consulter le site suivant <a href=\"https:\/\/taxrep.de\" rel=\"noopener\">taxrep.de<\/a>.<\/p>\r\n<\/div>\r\n\r\n<!-- ====== PAGE COPY ====== -->\r\n<section class=\"wp-block-group german-accounting\" style=\"max-width:900px;margin-inline:auto;\">\r\n  <h2>Comptabilit\u00e9 allemande (HGB) - Comptabilit\u00e9 num\u00e9rique et \u00e9tats financiers<\/h2>\r\n  <p>\r\n    Par l'interm\u00e9diaire de notre soci\u00e9t\u00e9 allemande affili\u00e9e, nous fournissons <strong>Conformit\u00e9 \u00e0 la directive sur les march\u00e9s publics<\/strong>, La comptabilit\u00e9 en nuage et la gestion de l'information financi\u00e8re <strong>\u00c9tats financiers selon le Code de commerce allemand (HGB)<\/strong> pour les entit\u00e9s allemandes et les succursales allemandes de groupes internationaux. Nous normalisons la saisie des donn\u00e9es, automatisons les \u00e9critures de routine et ajoutons une r\u00e9vision senior \u00e0 chaque cl\u00f4ture afin de fournir des comptes fiables et des informations de gestion dans les domaines suivants <strong>Allemand et anglais<\/strong>.\r\n  <\/p>\r\n\r\n  <h3>Ce que nous faisons<\/h3>\r\n  <ul>\r\n    <li><strong>Tenue de la comptabilit\u00e9 au jour le jour<\/strong> en vertu du code de commerce allemand, y compris les rapprochements bancaires, les rapprochements de caisse et les rapprochements avec les commer\u00e7ants.<\/li>\r\n    <li><strong>Comptes \u00e0 payer<\/strong>: saisie de la bo\u00eete de r\u00e9ception, flux d'approbation, lots de paiements (SEPA).<\/li>\r\n    <li><strong>Comptes \u00e0 recevoir<\/strong>Les services d'appui \u00e0 la facturation, l'application de la tr\u00e9sorerie, la coordination de la relance et des recouvrements.<\/li>\r\n    <li><strong>Comptabilit\u00e9 des immobilisations<\/strong>le registre des immobilisations, les r\u00e8gles de capitalisation, les tableaux d'amortissement.<\/li>\r\n    <li><strong>TVA (Umsatzsteuer)<\/strong>: les retours anticip\u00e9s (<em>D\u00e9claration de l'USt-Voranmeldung<\/em>), la d\u00e9claration annuelle de TVA, les listes de vente de la CE (<em>ZM<\/em>), et <em>Intrastat<\/em> le cas \u00e9ch\u00e9ant.<\/li>\r\n    <li><strong>Coordination de la paie<\/strong> avec les prestataires de services de paie allemands (Lohnabrechnung) et l'enregistrement des journaux.<\/li>\r\n    <li><strong>Rapports de gestion<\/strong>: P&amp;L, bilan, flux de tr\u00e9sorerie, KPI ; facultatif <strong>HGB \u2192 Correspondance US GAAP\/IFRS<\/strong> pour les groupes.<\/li>\r\n    <li><strong>Fin d'ann\u00e9e<\/strong>Pr\u00e9paration du HGB : pr\u00e9paration du HGB <em>Jahresabschluss<\/em> (bilan, compte de r\u00e9sultat, notes, le cas \u00e9ch\u00e9ant) et le soutien de l'auditeur.<\/li>\r\n  <\/ul>\r\n\r\n  <h3>Comment nous travaillons<\/h3>\r\n  <ol>\r\n    <li><strong>Onboarding et mise en place.<\/strong> Nous alignons le plan comptable, d\u00e9finissons les niveaux d'approbation, connectons les flux bancaires et configurons les codes de TVA et les flux de documents (bo\u00eete aux lettres \u00e9lectronique, portail s\u00e9curis\u00e9 ou application).<\/li>\r\n    <li><strong>L'apport num\u00e9rique et l'automatisation.<\/strong> L'OCR extrait les donn\u00e9es des factures ; les propositions de r\u00e9servation sont examin\u00e9es et enregistr\u00e9es par notre \u00e9quipe comptable.<\/li>\r\n    <li><strong>Cl\u00f4ture mensuelle\/trimestrielle.<\/strong> Rapprochements (banques, AP\/AR, paie, TVA), r\u00e9gularisations et rapports de gestion selon une p\u00e9riodicit\u00e9 convenue.<\/li>\r\n    <li><strong>Fin d'ann\u00e9e et audit.<\/strong> Nous pr\u00e9parons les d\u00e9clarations HGB et fournissons une archive compl\u00e8te des documents de travail pour l'audit ou les examens d'assurance.<\/li>\r\n  <\/ol>\r\n\r\n  <h3>Pour les groupes internationaux<\/h3>\r\n  <ul>\r\n    <li><strong>Passerelle multi-GAAP<\/strong>: Les grands livres HGB sont mis en correspondance avec les liasses de consolidation US GAAP\/IFRS.<\/li>\r\n    <li><strong>Intercompagnie<\/strong> les processus, le soutien \u00e0 la documentation des prix de transfert (c\u00f4t\u00e9 comptabilit\u00e9) et les dossiers de rapports mensuels en anglais.<\/li>\r\n    <li><strong>Un service partag\u00e9 convivial<\/strong>Nous nous int\u00e9grons \u00e0 vos outils et calendriers globaux.<\/li>\r\n  <\/ul>\r\n\r\n  <h3>Conformit\u00e9 et protection des donn\u00e9es<\/h3>\r\n  <p>\r\n    Les processus suivent <strong>GoBD<\/strong> avec un acc\u00e8s bas\u00e9 sur les r\u00f4les et des pistes d'audit. Vous restez pleinement propri\u00e9taire des donn\u00e9es et recevez une archive de fin de p\u00e9riode pour vos dossiers.\r\n  <\/p>\r\n\r\n  <h3>Les r\u00e9sultats attendus<\/h3>\r\n  <ul>\r\n    <li>D\u00e9clarations de TVA en temps voulu, r\u00e9conciliation des grands livres et rapports de gestion (DE\/EN).<\/li>\r\n    <li>Les \u00e9tats financiers annuels du HGB et les documents de travail pr\u00eats \u00e0 \u00eatre audit\u00e9s.<\/li>\r\n    <li>Des tableaux de transition vers les GAAP sont disponibles en option pour les rapports de groupe et la consolidation.<\/li>\r\n  <\/ul>\r\n\r\n  <p><strong>Pr\u00eat \u00e0 discuter de votre entit\u00e9 allemande ?<\/strong> Visiter <a href=\"https:\/\/taxrep.de\" rel=\"noopener\">taxrep.de<\/a> pour obtenir des d\u00e9tails sur les services, ou <a href=\"https:\/\/taxrep.us\/fr\/contact\/\">nous contacter<\/a> et nous coordonnerons votre engagement avec notre \u00e9quipe allemande.<\/p>\r\n<\/section>\r\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c984b29 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c984b29\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-06bc6ee\" data-id=\"06bc6ee\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f5a710d elementor-widget elementor-widget-html\" data-id=\"f5a710d\" data-element_type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<!-- ====== FAQ: ACCORDION BLOCK (GERMAN ACCOUNTING) ====== -->\r\n<section id=\"faq\" class=\"wp-block-group\">\r\n  <h2 class=\"wp-block-heading\">Comptabilit\u00e9 allemande - Questions fr\u00e9quemment pos\u00e9es<\/h2>\r\n\r\n  <!-- Hint \/ helper text -->\r\n  <p class=\"faq-hint\" aria-live=\"polite\">\r\n    Astuce : Cliquez sur une question pour d\u00e9velopper la r\u00e9ponse. Utilisez les boutons pour d\u00e9velopper ou r\u00e9duire tout.\r\n  <\/p>\r\n\r\n  <!-- Controls -->\r\n  <div class=\"faq-controls\" role=\"group\" aria-label=\"Contr\u00f4les FAQ\">\r\n    <button type=\"button\" class=\"faq-toggle-all\" data-action=\"expand\">Tout d\u00e9velopper<\/button>\r\n    <button type=\"button\" class=\"faq-toggle-all\" data-action=\"collapse\">Tout fermer<\/button>\r\n  <\/div>\r\n\r\n  <!-- Mini-TOC -->\r\n  <nav class=\"faq-toc\" aria-label=\"Liens rapides de la FAQ\">\r\n    <ul>\r\n      <li><a href=\"#faq1\">Qui doit tenir une comptabilit\u00e9 en partie double en Allemagne ?<\/a><\/li>\r\n      <li><a href=\"#faq2\">Les free-lances peuvent-ils utiliser l'E\u00dcR (comptabilit\u00e9 de caisse) ?<\/a><\/li>\r\n      <li><a href=\"#faq3\">Qu'est-ce que l'OGD et quelles sont ses exigences ?<\/a><\/li>\r\n      <li><a href=\"#faq4\">Combien de temps les dossiers doivent-ils \u00eatre conserv\u00e9s ?<\/a><\/li>\r\n      <li><a href=\"#faq5\">Quand les \u00e9tats financiers annuels sont-ils dus et doivent-ils \u00eatre publi\u00e9s ?<\/a><\/li>\r\n      <li><a href=\"#faq6\">Qu'est-ce que la soumission au Moniteur f\u00e9d\u00e9ral\/Registre des entreprises ?<\/a><\/li>\r\n      <li><a href=\"#faq7\">\u00c0 quelle fr\u00e9quence les d\u00e9clarations pr\u00e9alables de TVA (USt) allemandes sont-elles d\u00e9pos\u00e9es ?<\/a><\/li>\r\n      <li><a href=\"#faq8\">Qu'est-ce que la liste de vente communautaire (Zusammenfassende Meldung, ZM) ?<\/a><\/li>\r\n      <li><a href=\"#faq9\">Quand Intrastat est-il n\u00e9cessaire ?<\/a><\/li>\r\n      <li><a href=\"#faq10\">Pouvez-vous g\u00e9rer les paiements et les approbations SEPA ?<\/a><\/li>\r\n      <li><a href=\"#faq11\">Comment assurer un archivage conforme \u00e0 la directive sur les d\u00e9chets dangereux ?<\/a><\/li>\r\n      <li><a href=\"#faq12\">Fournissez-vous des rapports bilingues (DE\/EN) ?<\/a><\/li>\r\n      <li><a href=\"#faq13\">Tenez-vous \u00e0 jour un registre des immobilisations et des calendriers de location ?<\/a><\/li>\r\n      <li><a href=\"#faq14\">Assurerez-vous la coordination avec les auditeurs et notre Steuerberater ?<\/a><\/li>\r\n      <li><a href=\"#faq15\">Comment int\u00e9grer la paie (Lohnabrechnung) dans la comptabilit\u00e9 ?<\/a><\/li>\r\n      <li><a href=\"#faq16\">Comment sont trait\u00e9es les transactions interentreprises ?<\/a><\/li>\r\n      <li><a href=\"#faq17\">Quels sont les types d'entit\u00e9s les plus courants et comment affectent-ils la comptabilit\u00e9 ?<\/a><\/li>\r\n      <li><a href=\"#faq18\">Que doit contenir une \u201cVerfahrensdokumentation\u201d ?<\/a><\/li>\r\n      <li><a href=\"#faq19\">Pouvez-vous migrer notre grand livre d'un autre fournisseur ?<\/a><\/li>\r\n      <li><a href=\"#faq20\">Comment la tarification est-elle structur\u00e9e ?<\/a><\/li>\r\n    <\/ul>\r\n  <\/nav>\r\n\r\n  <!-- 1 -->\r\n  <div class=\"faq-item\" id=\"faq1\">\r\n    <h3 class=\"wp-block-heading\">\r\n      <button aria-expanded=\"false\" aria-controls=\"faq1-panel\" id=\"faq1-button\">\r\n        1) Qui doit tenir une comptabilit\u00e9 en partie double en Allemagne ?\r\n      <\/button>\r\n    <\/h3>\r\n    <div id=\"faq1-panel\" class=\"faq-answer\" role=\"region\" aria-labelledby=\"faq1-button\" hidden>\r\n      <p>Les soci\u00e9t\u00e9s (par exemple, <em>GmbH<\/em>, <em>UG<\/em>, <em>AG<\/em>) et la plupart des commer\u00e7ants tiennent une comptabilit\u00e9 en partie double et pr\u00e9parent des \u00e9tats financiers selon le HGB. Les petits ind\u00e9pendants qui ne sont pas oblig\u00e9s de tenir une comptabilit\u00e9 peuvent utiliser les E\u00dcR simplifi\u00e9s (voir question suivante), mais les personnes morales appliquent g\u00e9n\u00e9ralement la comptabilit\u00e9 d'exercice en vertu du HGB.<\/p>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <!-- 2 -->\r\n  <div class=\"faq-item\" id=\"faq2\">\r\n    <h3 class=\"wp-block-heading\">\r\n      <button aria-expanded=\"false\" aria-controls=\"faq2-panel\" id=\"faq2-button\">\r\n        2) Les free-lances peuvent-ils utiliser l'E\u00dcR (comptabilit\u00e9 de caisse) ?\r\n      <\/button>\r\n    <\/h3>\r\n    <div id=\"faq2-panel\" class=\"faq-answer\" role=\"region\" aria-labelledby=\"faq2-button\" hidden>\r\n      <p>Oui. De nombreux ind\u00e9pendants et petites entreprises qui ne sont pas tenus de tenir une comptabilit\u00e9 en partie double peuvent d\u00e9terminer leur b\u00e9n\u00e9fice \u00e0 l'aide de l'outil <strong>Einnahmen-\u00dcberschuss-Rechnung (E\u00dcR)<\/strong> en vertu de l'article 4, paragraphe 3, de l'EStG (comptabilit\u00e9 de caisse). Les soci\u00e9t\u00e9s et les grands n\u00e9gociants appliquent g\u00e9n\u00e9ralement la comptabilit\u00e9 compl\u00e8te du HGB et n'utilisent pas l'E\u00dcR.<\/p>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <!-- 3 -->\r\n  <div class=\"faq-item\" id=\"faq3\">\r\n    <h3 class=\"wp-block-heading\">\r\n      <button aria-expanded=\"false\" aria-controls=\"faq3-panel\" id=\"faq3-button\">\r\n        3) Qu'est-ce que GoBD et quelles sont ses exigences ?\r\n      <\/button>\r\n    <\/h3>\r\n    <div id=\"faq3-panel\" class=\"faq-answer\" role=\"region\" aria-labelledby=\"faq3-button\" hidden>\r\n      <p><strong>GoBD<\/strong> sont des principes qui r\u00e9gissent la tenue de livres et de documents \u00e9lectroniques. Ils exigent l'exhaustivit\u00e9, l'immuabilit\u00e9, la comptabilisation en temps utile, la tra\u00e7abilit\u00e9 (piste d'audit), la lisibilit\u00e9 par machine et un syst\u00e8me d'archivage. <em>Document de r\u00e9f\u00e9rence<\/em> la description de vos processus et de vos syst\u00e8mes. Les documents \u00e9lectroniques doivent rester lisibles et exportables pendant toute la dur\u00e9e de conservation.<\/p>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <!-- 4 -->\r\n  <div class=\"faq-item\" id=\"faq4\">\r\n    <h3 class=\"wp-block-heading\">\r\n      <button aria-expanded=\"false\" aria-controls=\"faq4-panel\" id=\"faq4-button\">\r\n        4) Combien de temps les documents doivent-ils \u00eatre conserv\u00e9s ?\r\n      <\/button>\r\n    <\/h3>\r\n    <div id=\"faq4-panel\" class=\"faq-answer\" role=\"region\" aria-labelledby=\"faq4-button\" hidden>\r\n      <p>En r\u00e8gle g\u00e9n\u00e9rale, les documents comptables et les donn\u00e9es fiscales sont conserv\u00e9s pendant <strong>10 ans<\/strong>; correspondance commerciale et d'affaires pour <strong>6 ans<\/strong>. La conservation s'applique ind\u00e9pendamment des changements de syst\u00e8me ; les donn\u00e9es doivent rester lisibles et \u00e9valuables par machine pour les audits.<\/p>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <!-- 5 -->\r\n  <div class=\"faq-item\" id=\"faq5\">\r\n    <h3 class=\"wp-block-heading\">\r\n      <button aria-expanded=\"false\" aria-controls=\"faq5-panel\" id=\"faq5-button\">\r\n        5) Quand les \u00e9tats financiers annuels sont-ils dus et doivent-ils \u00eatre publi\u00e9s ?\r\n      <\/button>\r\n    <\/h3>\r\n    <div id=\"faq5-panel\" class=\"faq-answer\" role=\"region\" aria-labelledby=\"faq5-button\" hidden>\r\n      <p>Les d\u00e9lais de pr\u00e9paration d\u00e9pendent de la taille de l'entreprise, mais <strong>publication<\/strong> au Journal officiel\/registre des entreprises est g\u00e9n\u00e9ralement exigible dans un d\u00e9lai de <strong>12 mois<\/strong> apr\u00e8s la fin de l'ann\u00e9e (des p\u00e9riodes plus courtes peuvent s'appliquer aux entit\u00e9s plus importantes ou orient\u00e9es vers le march\u00e9 des capitaux). Nous planifions votre cl\u00f4ture de mani\u00e8re \u00e0 r\u00e9pondre aux besoins des banques et des auditeurs et \u00e0 respecter les d\u00e9lais l\u00e9gaux.<\/p>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <!-- 6 -->\r\n  <div class=\"faq-item\" id=\"faq6\">\r\n    <h3 class=\"wp-block-heading\">\r\n      <button aria-expanded=\"false\" aria-controls=\"faq6-panel\" id=\"faq6-button\">\r\n        6) Qu'est-ce que la soumission au Moniteur f\u00e9d\u00e9ral\/Registre des entreprises ?\r\n      <\/button>\r\n    <\/h3>\r\n    <div id=\"faq6-panel\" class=\"faq-answer\" role=\"region\" aria-labelledby=\"faq6-button\" hidden>\r\n      <p>Les soci\u00e9t\u00e9s allemandes soumettent leurs \u00e9tats financiers approuv\u00e9s (et, le cas \u00e9ch\u00e9ant, leurs notes\/rapports de gestion) par voie \u00e9lectronique en vue de leur publication. Les petites entit\u00e9s b\u00e9n\u00e9ficient de simplifications. Nous pr\u00e9parons les fichiers et nous occupons de la soumission \u00e9lectronique en votre nom.<\/p>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <!-- 7 -->\r\n  <div class=\"faq-item\" id=\"faq7\">\r\n    <h3 class=\"wp-block-heading\">\r\n      <button aria-expanded=\"false\" aria-controls=\"faq7-panel\" id=\"faq7-button\">\r\n        7) \u00c0 quelle fr\u00e9quence les d\u00e9clarations pr\u00e9alables de TVA (USt) allemandes sont-elles d\u00e9pos\u00e9es ?\r\n      <\/button>\r\n    <\/h3>\r\n    <div id=\"faq7-panel\" class=\"faq-answer\" role=\"region\" aria-labelledby=\"faq7-button\" hidden>\r\n      <p>La fr\u00e9quence d\u00e9pend de votre assujettissement \u00e0 la TVA l'ann\u00e9e pr\u00e9c\u00e9dente : <strong>mensuel<\/strong> s'il d\u00e9passe un seuil plus \u00e9lev\u00e9, <strong>trimestrielle<\/strong> s'il s'agit d'une bande moyenne, et <strong>uniquement annuel<\/strong> si elle est tr\u00e8s faible. Les nouvelles entreprises d\u00e9posent souvent une d\u00e9claration mensuelle dans un premier temps. Nous g\u00e9rons \u00e9galement les <em>Dauerfristverl\u00e4ngerung<\/em> (extension permanente), le cas \u00e9ch\u00e9ant.<\/p>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <!-- 8 -->\r\n  <div class=\"faq-item\" id=\"faq8\">\r\n    <h3 class=\"wp-block-heading\">\r\n      <button aria-expanded=\"false\" aria-controls=\"faq8-panel\" id=\"faq8-button\">\r\n        8) Qu'est-ce que la liste de vente communautaire (Zusammenfassende Meldung, ZM) ?\r\n      <\/button>\r\n    <\/h3>\r\n    <div id=\"faq8-panel\" class=\"faq-answer\" role=\"region\" aria-labelledby=\"faq8-button\" hidden>\r\n      <p>Le <strong>ZM<\/strong> fait \u00e9tat de vos livraisons de biens\/services intracommunautaires \u00e0 des clients assujettis \u00e0 la TVA et est g\u00e9n\u00e9ralement d\u00e9pos\u00e9 \u00e0 l'adresse suivante <strong>mensuelle ou trimestrielle<\/strong>. Il doit \u00eatre soumis peu de temps apr\u00e8s la fin de la p\u00e9riode. Nous alignons votre ZM sur vos d\u00e9clarations de TVA afin d'\u00e9viter les divergences.<\/p>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <!-- 9 -->\r\n  <div class=\"faq-item\" id=\"faq9\">\r\n    <h3 class=\"wp-block-heading\">\r\n      <button aria-expanded=\"false\" aria-controls=\"faq9-panel\" id=\"faq9-button\">\r\n        9) Quand Intrastat est-il n\u00e9cessaire ?\r\n      <\/button>\r\n    <\/h3>\r\n    <div id=\"faq9-panel\" class=\"faq-answer\" role=\"region\" aria-labelledby=\"faq9-button\" hidden>\r\n      <p>Les d\u00e9clarations Intrastat (arriv\u00e9es\/exp\u00e9ditions) sont requises si vos mouvements de marchandises dans l'UE d\u00e9passent les seuils annuels publi\u00e9s par l'office allemand des statistiques (<em>Destatis<\/em>). Les seuils sont revus et peuvent \u00eatre modifi\u00e9s ; nous contr\u00f4lons l'applicabilit\u00e9 et pr\u00e9parons les d\u00e9p\u00f4ts si n\u00e9cessaire.<\/p>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <!-- 10 -->\r\n  <div class=\"faq-item\" id=\"faq10\">\r\n    <h3 class=\"wp-block-heading\">\r\n      <button aria-expanded=\"false\" aria-controls=\"faq10-panel\" id=\"faq10-button\">\r\n        10) Pouvez-vous g\u00e9rer les paiements et les approbations SEPA ?\r\n      <\/button>\r\n    <\/h3>\r\n    <div id=\"faq10-panel\" class=\"faq-answer\" role=\"region\" aria-labelledby=\"faq10-button\" hidden>\r\n      <p>Oui. Nous configurons les flux de travail AP avec des approbations \u00e0 deux ou trois voies et g\u00e9n\u00e9rons des <strong>SEPA<\/strong> les fichiers de paiement pour votre banque. Les cycles de paiement sont document\u00e9s et archiv\u00e9s conform\u00e9ment \u00e0 la directive GoBD.<\/p>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <!-- 11 -->\r\n  <div class=\"faq-item\" id=\"faq11\">\r\n    <h3 class=\"wp-block-heading\">\r\n      <button aria-expanded=\"false\" aria-controls=\"faq11-panel\" id=\"faq11-button\">\r\n        11) Comment garantissez-vous un archivage conforme \u00e0 la DGO ?\r\n      <\/button>\r\n    <\/h3>\r\n    <div id=\"faq11-panel\" class=\"faq-answer\" role=\"region\" aria-labelledby=\"faq11-button\" hidden>\r\n      <p>Nous utilisons un stockage immuable, des pistes d'audit, un acc\u00e8s bas\u00e9 sur les r\u00f4les et des exportations normalis\u00e9es (lisibles par machine). Nous maintenons \u00e9galement une <em>Document de r\u00e9f\u00e9rence<\/em> d\u00e9crivant vos processus, vos changements de syst\u00e8me et vos contr\u00f4les.<\/p>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <!-- 12 -->\r\n  <div class=\"faq-item\" id=\"faq12\">\r\n    <h3 class=\"wp-block-heading\">\r\n      <button aria-expanded=\"false\" aria-controls=\"faq12-panel\" id=\"faq12-button\">\r\n        12) Fournissez-vous des rapports bilingues (DE\/EN) ?\r\n      <\/button>\r\n    <\/h3>\r\n    <div id=\"faq12-panel\" class=\"faq-answer\" role=\"region\" aria-labelledby=\"faq12-button\" hidden>\r\n      <p>Oui. Les rapports de gestion, les documents de travail et les \u00e9tats financiers annuels peuvent \u00eatre fournis en allemand et\/ou en anglais. Pour les groupes, nous pr\u00e9parons \u00e9galement des tableaux de passage HGB\u2192IFRS\/US-GAAP.<\/p>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <!-- 13 -->\r\n  <div class=\"faq-item\" id=\"faq13\">\r\n    <h3 class=\"wp-block-heading\">\r\n      <button aria-expanded=\"false\" aria-controls=\"faq13-panel\" id=\"faq13-button\">\r\n        13) Tenez-vous un registre des immobilisations et des calendriers de location ?\r\n      <\/button>\r\n    <\/h3>\r\n    <div id=\"faq13-panel\" class=\"faq-answer\" role=\"region\" aria-labelledby=\"faq13-button\" hidden>\r\n      <p>Oui. Nous tenons un registre des actifs conforme au HGB (ajouts, cessions, d\u00e9pr\u00e9ciation) et suivons les contrats de location afin de garantir une comptabilisation et des informations correctes.<\/p>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <!-- 14 -->\r\n  <div class=\"faq-item\" id=\"faq14\">\r\n    <h3 class=\"wp-block-heading\">\r\n      <button aria-expanded=\"false\" aria-controls=\"faq14-panel\" id=\"faq14-button\">\r\n        14) Assurerez-vous la coordination avec les auditeurs et notre Steuerberater ?\r\n      <\/button>\r\n    <\/h3>\r\n    <div id=\"faq14-panel\" class=\"faq-answer\" role=\"region\" aria-labelledby=\"faq14-button\" hidden>\r\n      <p>Absolument. Nous fournissons des rapprochements, des grands livres auxiliaires et des listes d'\u00e9chantillonnage, r\u00e9pondons aux demandes de la PBC et assurons la coordination avec vos conseillers fiscaux en ce qui concerne les d\u00e9clarations et les informations \u00e0 fournir.<\/p>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <!-- 15 -->\r\n  <div class=\"faq-item\" id=\"faq15\">\r\n    <h3 class=\"wp-block-heading\">\r\n      <button aria-expanded=\"false\" aria-controls=\"faq15-panel\" id=\"faq15-button\">\r\n        15) Comment int\u00e9grer la paie (Lohnabrechnung) dans la comptabilit\u00e9 ?\r\n      <\/button>\r\n    <\/h3>\r\n    <div id=\"faq15-panel\" class=\"faq-answer\" role=\"region\" aria-labelledby=\"faq15-button\" hidden>\r\n      <p>Nous comptabilisons les journaux de paie, rapprochons les dettes et faisons correspondre les paiements. Nous coordonnons les d\u00e9clarations mensuelles et les certificats de fin d'ann\u00e9e avec votre prestataire de services de paie.<\/p>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <!-- 16 -->\r\n  <div class=\"faq-item\" id=\"faq16\">\r\n    <h3 class=\"wp-block-heading\">\r\n      <button aria-expanded=\"false\" aria-controls=\"faq16-panel\" id=\"faq16-button\">\r\n        16) Comment sont trait\u00e9es les transactions entre soci\u00e9t\u00e9s ?\r\n      <\/button>\r\n    <\/h3>\r\n    <div id=\"faq16-panel\" class=\"faq-answer\" role=\"region\" aria-labelledby=\"faq16-button\" hidden>\r\n      <p>Nous mettons en place des comptes et une documentation clairs pour les frais de gestion, les refacturations et les flux transfrontaliers, nous rapprochons les soldes mensuellement et nous fournissons des packages pour soutenir la documentation sur les prix de transfert.<\/p>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <!-- 17 -->\r\n  <div class=\"faq-item\" id=\"faq17\">\r\n    <h3 class=\"wp-block-heading\">\r\n      <button aria-expanded=\"false\" aria-controls=\"faq17-panel\" id=\"faq17-button\">\r\n        17) Quels sont les types d'entit\u00e9s les plus courants et comment affectent-ils la comptabilit\u00e9 ?\r\n      <\/button>\r\n    <\/h3>\r\n    <div id=\"faq17-panel\" class=\"faq-answer\" role=\"region\" aria-labelledby=\"faq17-button\" hidden>\r\n      <p><em>GmbH\/UG<\/em> et <em>AG<\/em> sont des soci\u00e9t\u00e9s de capitaux soumises \u00e0 l'ensemble des obligations comptables et d'information pr\u00e9vues par le code de commerce allemand. Les soci\u00e9t\u00e9s de personnes (par ex, <em>OHG<\/em>, <em>KG<\/em>) ont des obligations diff\u00e9rentes en fonction de leur taille et de leur activit\u00e9 commerciale. Nous \u00e9tablissons le plan comptable et le reporting en fonction de votre forme juridique.<\/p>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <!-- 18 -->\r\n  <div class=\"faq-item\" id=\"faq18\">\r\n    <h3 class=\"wp-block-heading\">\r\n      <button aria-expanded=\"false\" aria-controls=\"faq18-panel\" id=\"faq18-button\">\r\n        18) Que doit contenir une \u201cVerfahrensdokumentation\u201d ?\r\n      <\/button>\r\n    <\/h3>\r\n    <div id=\"faq18-panel\" class=\"faq-answer\" role=\"region\" aria-labelledby=\"faq18-button\" hidden>\r\n      <p>Description des processus, des syst\u00e8mes, des responsabilit\u00e9s, des flux de donn\u00e9es, des contr\u00f4les et de la mani\u00e8re dont les documents sont saisis, stock\u00e9s et r\u00e9cup\u00e9r\u00e9s. Elle doit \u00e9galement couvrir les changements (migrations de syst\u00e8mes, mises \u00e0 jour) et le processus d'exportation des audits.<\/p>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <!-- 19 -->\r\n  <div class=\"faq-item\" id=\"faq19\">\r\n    <h3 class=\"wp-block-heading\">\r\n      <button aria-expanded=\"false\" aria-controls=\"faq19-panel\" id=\"faq19-button\">\r\n        19) Pouvez-vous migrer notre grand livre d'un autre fournisseur ?\r\n      <\/button>\r\n    <\/h3>\r\n    <div id=\"faq19-panel\" class=\"faq-answer\" role=\"region\" aria-labelledby=\"faq19-button\" hidden>\r\n      <p>Oui. Nous importons les soldes d'ouverture, les donn\u00e9es de base (fournisseurs\/clients\/articles), les registres d'immobilisations et les archives de documents, puis nous effectuons un mois parall\u00e8le pour valider les r\u00e9sultats avant de basculer.<\/p>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <!-- 20 -->\r\n  <div class=\"faq-item\" id=\"faq20\">\r\n    <h3 class=\"wp-block-heading\">\r\n      <button aria-expanded=\"false\" aria-controls=\"faq20-panel\" id=\"faq20-button\">\r\n        20) Comment la tarification est-elle structur\u00e9e ?\r\n      <\/button>\r\n    <\/h3>\r\n    <div id=\"faq20-panel\" class=\"faq-answer\" role=\"region\" aria-labelledby=\"faq20-button\" hidden>\r\n      <p>Le prix d\u00e9pend du volume de transactions, des entit\u00e9s, des devises, des flux de travail (AP\/AR, TVA, paie) et de la complexit\u00e9 des rapports. Voir notre <a href=\"https:\/\/taxrep.us\/fr\/la-tarification\/\">page de tarification<\/a> pour les niveaux actuels.<\/p>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <!-- CTA -->\r\n  <div class=\"faq-cta\">\r\n    <p>Vous souhaitez que nous g\u00e9rions votre comptabilit\u00e9 allemande avec des flux de travail conformes \u00e0 la directive GoBD, des d\u00e9clarations de TVA dans les d\u00e9lais et des relev\u00e9s pr\u00eats \u00e0 \u00eatre audit\u00e9s ? <a class=\"cta-link\" href=\"https:\/\/taxrep.us\/fr\/contact\/\">Contactez nous<\/a> - <a class=\"cta-link\" href=\"https:\/\/taxrep.us\/fr\/la-tarification\/\">Voir les tarifs<\/a><\/p>\r\n  <\/div>\r\n<\/section>\r\n\r\n<style>\r\n  \/* WordPress-friendly design consistent with other pages *\/\r\n  #faq { max-width: 900px; margin-inline: auto; }\r\n  #faq .faq-hint {\r\n    font-size: var(--wp--preset--font-size--small, .95rem);\r\n    color: var(--wp--preset--color--foreground, #374151);\r\n    background: var(--wp--preset--color--base-2, #f9fafb);\r\n    border: 1px solid var(--wp--preset--color--contrast-2, #e5e7eb);\r\n    padding: .75rem 1rem; 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Pour obtenir des informations d\u00e9taill\u00e9es sur nos services en Allemagne, veuillez consulter le site taxrep.de. Comptabilit\u00e9 allemande (HGB) - Tenue de livres et \u00e9tats financiers num\u00e9riques Par l'interm\u00e9diaire de notre soci\u00e9t\u00e9 allemande affili\u00e9e, nous fournissons une tenue de livres et des \u00e9tats financiers HGB conformes \u00e0 la directive GoBD et bas\u00e9s sur le cloud pour [...]<\/p>","protected":false},"author":2,"featured_media":0,"parent":0,"menu_order":5,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"class_list":["post-4237","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.6 (Yoast SEO v26.8) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>US Accounting: Essential Tips for Your Business - TaxRep<\/title>\n<meta name=\"description\" content=\"Explore our US Accounting services for reliable bookkeeping and financial statements, tailored for international businesses.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/taxrep.us\/fr\/us-gaap\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"US GAAP\" \/>\n<meta property=\"og:description\" content=\"Explore our US Accounting services for reliable bookkeeping and financial statements, tailored for international businesses.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/taxrep.us\/fr\/us-gaap\/\" \/>\n<meta property=\"og:site_name\" content=\"TaxRep\" \/>\n<meta property=\"article:modified_time\" content=\"2025-11-16T17:07:51+00:00\" \/>\n<meta property=\"og:image\" content=\"http:\/\/taxrep.us\/wp-content\/uploads\/2021\/09\/Accounting.png\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data1\" content=\"7 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/taxrep.us\/us-gaap\/\",\"url\":\"https:\/\/taxrep.us\/us-gaap\/\",\"name\":\"US Accounting: Essential Tips for Your Business - 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