Essec\Faculty\Model\Contribution {#6196
  #_index: "academ_contributions"
  #_id: "8855"
  #_source: array:26 [
    "id" => "8855"
    "slug" => "groupe-de-societes-et-comptes-consolides"
    "yearMonth" => "1997-01"
    "year" => "1997"
    "title" => "Groupe de Sociétés et Comptes Consolidés"
    "description" => "DELGA, J. (1997). Groupe de Sociétés et Comptes Consolidés. <i>Diplôme - La Revue des Etudiants en Droit</i>, pp. 3-4."
    "authors" => array:1 [
      0 => array:3 [
        "name" => "DELGA Jacques"
        "bid" => "B00000147"
        "slug" => "delga-jacques"
      ]
    ]
    "ouvrage" => ""
    "keywords" => []
    "updatedAt" => "2020-12-17 18:37:46"
    "publicationUrl" => null
    "publicationInfo" => array:3 [
      "pages" => "3-4"
      "volume" => null
      "number" => null
    ]
    "type" => array:2 [
      "fr" => "Articles ou vidéos de vulgarisation"
      "en" => "Press article, video or other popular media"
    ]
    "support_type" => array:2 [
      "fr" => "Presse"
      "en" => "Press"
    ]
    "countries" => array:2 [
      "fr" => null
      "en" => null
    ]
    "abstract" => array:2 [
      "fr" => "Ce sujet traite des modifications juridiques qui peuvent être proposées et concernent la comptabilité des comptes consolidés des groupes de sociétés. La tenue des comptes consolidés est en France arbitraire. De plus, il n'existe pas d'approbation obligatoire par les associés et aucune sanction pénale de faux bilan de compte consolidé n'est prévue."
      "en" => "This topic deals with suggested amendments to the law on consolidated groups of companies book-keeping in France. For the time being, the consolidated book-keeping  of groups of companies in France is arbitrary. Moreover, the approbation by the associates of this book-keeping is not compulsory and there is no penalty when the book-keeping is false."
    ]
    "authors_fields" => array:2 [
      "fr" => "Droit "
      "en" => "Business Law"
    ]
    "indexedAt" => "2024-04-16T07:21:59.000Z"
    "docTitle" => "Groupe de Sociétés et Comptes Consolidés"
    "docSurtitle" => "Articles ou vidéos de vulgarisation"
    "authorNames" => "<a href="/cv/delga-jacques">DELGA Jacques</a>"
    "docDescription" => "<span class="document-property-authors">DELGA Jacques</span><br><span class="document-property-authors_fields">Droit </span> | <span class="document-property-year">1997</span>"
    "keywordList" => ""
    "docPreview" => "<b>Groupe de Sociétés et Comptes Consolidés</b><br><span>1997-01 | Articles ou vidéos de vulgarisation </span>"
    "docType" => "research"
    "publicationLink" => "<a href="#" target="_blank">Groupe de Sociétés et Comptes Consolidés</a>"
  ]
  +lang: "fr"
  +"_type": "_doc"
  +"_score": 9.225032
  +"parent": null
}