From 42361c2d56ba0193d7edfccb722e1206a32d96bb Mon Sep 17 00:00:00 2001 From: =?UTF-8?q?Rapha=C3=ABl=20Hertzog?= Date: Wed, 24 Jan 2018 11:20:17 +0100 Subject: [PATCH] =?UTF-8?q?Move=20income=5Fstatement=20flag=20to=20"Compte?= =?UTF-8?q?=20de=20r=C3=A9sultat"=20The=20account=20type=20"R=C3=A9sultat?= =?UTF-8?q?=20de=20l'exercice=20[b=C3=A9n=C3=A9fice=20ou=20perte]"=20has?= =?UTF-8?q?=20real=20accounts=20associated=20to=20it=20and=20due=20to=20th?= =?UTF-8?q?is=20the=20income=20statement=20does=20not=20show=20the=20desir?= =?UTF-8?q?ed=20value=20on=20the=20top-level=20entry=20in=20the=20tree.?= MIME-Version: 1.0 Content-Type: text/plain; charset=UTF-8 Content-Transfer-Encoding: 8bit In particular when you close the account of year X, you write a benefit (or loss) in "Résultat de l'exercice [bénéfice ou perte]" date at 31-12-X. But when your company holds its general assembly, it will decide what to do with this money. Either report it back for re-use in year X+1, or distribute it to the shareholders, or put it in a (legal) reserve. This decision is then transcribed in the the accounting at the date of the general assembly (which is in year X+1). The money is moved out of 12X (Résultat) into either 11X (Report), 106 (Réserves), 457 (Associés - Dividendes à payer). And it is this move which is polluting the income statement. issue7070 review37931002 --- account_fr.xml | 3 ++- 1 file changed, 2 insertions(+), 1 deletion(-) diff --git a/account_fr.xml b/account_fr.xml index 049e596cc4..3ff40b4611 100644 --- a/account_fr.xml +++ b/account_fr.xml @@ -296,12 +296,13 @@ Résultat de l'exercice [bénéfice ou perte] - + Compte de résultat + Charges