{"id":11664,"date":"2021-09-21T15:41:49","date_gmt":"2021-09-21T13:41:49","guid":{"rendered":"http:\/\/ecf-formations.fr\/?post_type=product&#038;p=11664"},"modified":"2025-11-26T10:39:16","modified_gmt":"2025-11-26T09:39:16","slug":"evaluation-du-fonds-commercial-mise-en-oeuvre-du-test-de-perte-de-valeur","status":"publish","type":"product","link":"https:\/\/ecf-formations.fr\/index.php\/produit\/evaluation-du-fonds-commercial-mise-en-oeuvre-du-test-de-perte-de-valeur\/","title":{"rendered":"EVALUATION DU FONDS COMMERCIAL : MISE EN \u0152UVRE DU TEST DE PERTE DE VALEUR"},"content":{"rendered":"\t\t<div data-elementor-type=\"product-post\" data-elementor-id=\"11664\" class=\"elementor elementor-11664\" data-elementor-post-type=\"product\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-79873664 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"79873664\" data-element_type=\"section\" data-e-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-1c5e45df\" data-id=\"1c5e45df\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\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-27ea888 elementor-widget elementor-widget-heading\" data-id=\"27ea888\" data-element_type=\"widget\" data-e-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\">EVALUATION DU FONDS COMMERCIAL : MISE EN \u0152UVRE DU TEST DE PERTE DE VALEUR<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-311c496 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"311c496\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#inscription\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-chevron-down\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Je m'inscris<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\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\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2774fe7c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2774fe7c\" data-element_type=\"section\" data-e-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-25 elementor-top-column elementor-element elementor-element-4350643a\" data-id=\"4350643a\" data-element_type=\"column\" data-e-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-51c79c1e elementor-widget elementor-widget-heading\" data-id=\"51c79c1e\" data-element_type=\"widget\" data-e-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\">Dur\u00e9e de la formation<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3fd04f6f elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"3fd04f6f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7e3107 elementor-widget elementor-widget-text-editor\" data-id=\"b7e3107\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Classe virtuelle : 03h00<\/p><p>\u00a0<\/p>\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-25 elementor-top-column elementor-element elementor-element-4a88c8f9\" data-id=\"4a88c8f9\" data-element_type=\"column\" data-e-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-64f3d543 elementor-widget elementor-widget-heading\" data-id=\"64f3d543\" data-element_type=\"widget\" data-e-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\">Animateur<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1d617531 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"1d617531\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-75da082f elementor-widget elementor-widget-text-editor\" data-id=\"75da082f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Violetta JULIAN<\/strong><\/p><p>Expert comptable dipl\u00f4m\u00e9e<\/p><p>Commissaire aux comptes<\/p>\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-25 elementor-top-column elementor-element elementor-element-65a09f06\" data-id=\"65a09f06\" data-element_type=\"column\" data-e-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-6aa567f3 elementor-widget elementor-widget-heading\" data-id=\"6aa567f3\" data-element_type=\"widget\" data-e-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\">Publics<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-54b28acd elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"54b28acd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6e9dfd37 elementor-widget elementor-widget-text-editor\" data-id=\"6e9dfd37\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Commissaires aux comptes<\/p><p>Expert-comptable &#8211; Collaborateurs<\/p>\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-25 elementor-top-column elementor-element elementor-element-ff8629c\" data-id=\"ff8629c\" data-element_type=\"column\" data-e-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-3c75676 elementor-widget elementor-widget-heading\" data-id=\"3c75676\" data-element_type=\"widget\" data-e-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\">Format<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-937788a elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"937788a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-19d4e96 elementor-widget elementor-widget-text-editor\" data-id=\"19d4e96\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Classe virtuelle\u00a0<\/p><p>\u00a0<\/p>\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\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f728ff2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f728ff2\" data-element_type=\"section\" data-e-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-51f213a8\" data-id=\"51f213a8\" data-element_type=\"column\" data-e-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-7e2a4f14 elementor-widget elementor-widget-spacer\" data-id=\"7e2a4f14\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\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\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7db7ede1 elementor-section-content-top elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7db7ede1\" data-element_type=\"section\" data-e-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-50 elementor-top-column elementor-element elementor-element-22a95c83\" data-id=\"22a95c83\" data-element_type=\"column\" data-e-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-1a49041b elementor-widget elementor-widget-heading\" data-id=\"1a49041b\" data-element_type=\"widget\" data-e-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\">Objectifs<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-41066cf4 elementor-widget elementor-widget-text-editor\" data-id=\"41066cf4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Acqu\u00e9rir une m\u00e9thodologie efficace des travaux d\u2019audit en mati\u00e8re du traitement du fonds commercial, et notamment des pertes de valeur.<\/p>\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-50 elementor-top-column elementor-element elementor-element-3fca6d96\" data-id=\"3fca6d96\" data-element_type=\"column\" data-e-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-41d35bed elementor-widget elementor-widget-heading\" data-id=\"41d35bed\" data-element_type=\"widget\" data-e-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\"><b>Contexte et probl\u00e9matiques<\/b> li\u00e9s \u00e0 la formation <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3b40d7cf elementor-widget elementor-widget-text-editor\" data-id=\"3b40d7cf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Le test de perte de valeur annuel est obligatoire pour les fonds commerciaux non amortis.<\/p><p>Cette obligation impose au commissaire aux comptes la validation des plusieurs aspects mis en \u0153uvre par le client et\/ou son expert-comptable :<\/p><ul><li>Recherche de la valeur v\u00e9nale et\/ou la d\u00e9termination de la valeur d\u2019utilit\u00e9<\/li><li><span style=\"background-color: transparent; color: var( --e-global-color-aed4eea );\">Etablissement du pr\u00e9visionnel pour chaque groupe d\u2019actifs identifi\u00e9 pr\u00e9alablement,<\/span><\/li><li>Choix du taux d\u2019actualisation,<\/li><li>Traitement comptable et fiscal des pertes de valeur<\/li><\/ul>\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\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-fbb2aeb elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fbb2aeb\" data-element_type=\"section\" data-e-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-50 elementor-top-column elementor-element elementor-element-229a697\" data-id=\"229a697\" data-element_type=\"column\" data-e-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-5615eb0 elementor-widget elementor-widget-image\" data-id=\"5615eb0\" data-element_type=\"widget\" data-e-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=\"381\" height=\"379\" src=\"https:\/\/ecf-formations.fr\/wp-content\/uploads\/2021\/02\/Capture-3-1.png\" class=\"attachment-large size-large wp-image-9530\" alt=\"\" \/>\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-50 elementor-top-column elementor-element elementor-element-40067e6\" data-id=\"40067e6\" data-element_type=\"column\" data-e-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-d29e214 elementor-widget elementor-widget-heading\" data-id=\"d29e214\" data-element_type=\"widget\" data-e-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\">en 2024 :<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9eb89b3 elementor-widget elementor-widget-progress\" data-id=\"9eb89b3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"progress.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<span class=\"elementor-title\" id=\"elementor-progress-bar-9eb89b3\">\n\t\t\t\tLes participants recommandent la formation \u00e0\t\t\t<\/span>\n\t\t\n\t\t<div aria-labelledby=\"elementor-progress-bar-9eb89b3\" class=\"elementor-progress-wrapper progress-success\" role=\"progressbar\" aria-valuemin=\"0\" aria-valuemax=\"100\" aria-valuenow=\"99\">\n\t\t\t<div class=\"elementor-progress-bar\" data-max=\"99\">\n\t\t\t\t<span class=\"elementor-progress-text\"><\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-progress-percentage\">99%<\/span>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a16207d elementor-widget elementor-widget-progress\" data-id=\"a16207d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"progress.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<span class=\"elementor-title\" id=\"elementor-progress-bar-a16207d\">\n\t\t\t\tLa formation r\u00e9pond \u00e0 mes attentes\t\t\t<\/span>\n\t\t\n\t\t<div aria-labelledby=\"elementor-progress-bar-a16207d\" class=\"elementor-progress-wrapper progress-success\" role=\"progressbar\" aria-valuemin=\"0\" aria-valuemax=\"100\" aria-valuenow=\"100\" aria-valuetext=\"100% (Les participants sont d&#039;accord avec cette affirmation \u00e0 )\">\n\t\t\t<div class=\"elementor-progress-bar\" data-max=\"100\">\n\t\t\t\t<span class=\"elementor-progress-text\">Les participants sont d'accord avec cette affirmation \u00e0 <\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-progress-percentage\">100%<\/span>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\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\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3cf61860 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3cf61860\" data-element_type=\"section\" data-e-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-5a047c8a\" data-id=\"5a047c8a\" data-element_type=\"column\" data-e-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-76a53c97 elementor-widget elementor-widget-spacer\" data-id=\"76a53c97\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\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\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9f8c292 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9f8c292\" data-element_type=\"section\" data-e-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-474ab06c\" data-id=\"474ab06c\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\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-4d97956f elementor-widget elementor-widget-heading\" data-id=\"4d97956f\" data-element_type=\"widget\" data-e-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\"><b>programme <\/b> de la formation<\/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-48fdc365 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"48fdc365\" data-element_type=\"section\" data-e-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-17cdad69\" data-id=\"17cdad69\" data-element_type=\"column\" data-e-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-48ef9e3f elementor-widget elementor-widget-text-editor\" data-id=\"48ef9e3f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Partie 1\u00a0: Dispositions r\u00e9glementaires<\/p><ul><li>Amortissements<\/li><li>Test de perte de valeur<\/li><li>Traitement du fonds commercial (d\u00e9velopp\u00e9 en parties 2 et 3)<\/li><\/ul><p>\u00a0<\/p><p>Partie 2\u00a0: Fonds de commerce et fonds commercial\u00a0<\/p><ul><li>D\u00e9finitions et \u00e9valuation<\/li><li>Synth\u00e8se<\/li><\/ul><p>\u00a0<\/p><p>Partie 3\u00a0: Amortissements\u00a0<\/p><ul><li>Amortissement<\/li><li>Traitement fiscal de l\u2019amortissement<\/li><li>Synth\u00e8se<\/li><\/ul><p>\u00a0<\/p><p>Partie 4\u00a0: Test de d\u00e9pr\u00e9ciation\u00a0<\/p><ul><li>Fait g\u00e9n\u00e9rateur du test de d\u00e9pr\u00e9ciation<\/li><li>Etapes du test de d\u00e9pr\u00e9ciation<\/li><li>Traitement comptable de la d\u00e9pr\u00e9ciation<\/li><li>Traitement fiscal des d\u00e9pr\u00e9ciations<\/li><\/ul><p>Informations \u00e0 fournir en annexe<\/p>\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\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-23741457 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"23741457\" data-element_type=\"section\" data-e-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-6e052474\" data-id=\"6e052474\" data-element_type=\"column\" data-e-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-2eb346d6 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"2eb346d6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"fas fa-chevron-down\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-551efb7a elementor-widget elementor-widget-heading\" data-id=\"551efb7a\" data-element_type=\"widget\" data-e-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\"><a href=\"#elementor-action%3Aaction%3Dpopup%3Aopen%26settings%3DeyJpZCI6IjIyMzQ5IiwidG9nZ2xlIjpmYWxzZX0%3D\">Informations compl\u00e9mentaires<\/a><\/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-99640c8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"99640c8\" data-element_type=\"section\" data-e-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-78d9d3cd\" data-id=\"78d9d3cd\" data-element_type=\"column\" data-e-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-639c25ad elementor-widget elementor-widget-spacer\" data-id=\"639c25ad\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-25421cf9 elementor-widget elementor-widget-menu-anchor\" data-id=\"25421cf9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"inscription\"><\/div>\n\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\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-69a23fe5 elementor-section-content-top elementor-reverse-mobile elementor-reverse-tablet elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"69a23fe5\" data-element_type=\"section\" data-e-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-50 elementor-top-column elementor-element elementor-element-2ad62f4b\" data-id=\"2ad62f4b\" data-element_type=\"column\" data-e-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-332b242f elementor-widget elementor-widget-heading\" data-id=\"332b242f\" data-element_type=\"widget\" data-e-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\">INSCRIPTIONS<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-22289369 elementor-add-to-cart--align-center elementor-widget elementor-widget-woocommerce-product-add-to-cart\" data-id=\"22289369\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"woocommerce-product-add-to-cart.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t<div class=\"elementor-add-to-cart elementor-product-variable\">\n\t\t\t\n<form class=\"variations_form cart\" action=\"https:\/\/ecf-formations.fr\/index.php\/produit\/evaluation-du-fonds-commercial-mise-en-oeuvre-du-test-de-perte-de-valeur\/\" method=\"post\" enctype='multipart\/form-data' data-product_id=\"11664\" data-product_variations=\"[{&quot;attributes&quot;:{&quot;attribute_pa_formule&quot;:&quot;adherents-ecf-dont-anecs-cjec-demi-journee-classe-virtuelle&quot;,&quot;attribute_date&quot;:&quot;05\\\/12\\\/2025 - CLASSE VIRTUELLE - (09h30 \\u00e0 12h30- Violetta JULIAN)&quot;},&quot;availability_html&quot;:&quot;&lt;p class=\\&quot;stock in-stock\\&quot;&gt;18 en stock&lt;\\\/p&gt;\\n&quot;,&quot;backorders_allowed&quot;:false,&quot;dimensions&quot;:{&quot;length&quot;:&quot;&quot;,&quot;width&quot;:&quot;&quot;,&quot;height&quot;:&quot;&quot;},&quot;dimensions_html&quot;:&quot;ND&quot;,&quot;display_price&quot;:204,&quot;display_regular_price&quot;:204,&quot;image&quot;:{&quot;title&quot;:&quot;logo-site.png&quot;,&quot;caption&quot;:&quot;&quot;,&quot;url&quot;:&quot;https:\\\/\\\/ecf-formations.fr\\\/wp-content\\\/uploads\\\/2020\\\/05\\\/logo-site.png&quot;,&quot;alt&quot;:&quot;logo-site.png&quot;,&quot;src&quot;:&quot;https:\\\/\\\/ecf-formations.fr\\\/wp-content\\\/uploads\\\/2020\\\/05\\\/logo-site.png&quot;,&quot;srcset&quot;:false,&quot;sizes&quot;:&quot;(max-width: 1627px) 100vw, 1627px&quot;,&quot;full_src&quot;:&quot;https:\\\/\\\/ecf-formations.fr\\\/wp-content\\\/uploads\\\/2020\\\/05\\\/logo-site.png&quot;,&quot;full_src_w&quot;:1627,&quot;full_src_h&quot;:1045,&quot;gallery_thumbnail_src&quot;:&quot;https:\\\/\\\/ecf-formations.fr\\\/wp-content\\\/uploads\\\/2020\\\/05\\\/logo-site.png&quot;,&quot;gallery_thumbnail_src_w&quot;:100,&quot;gallery_thumbnail_src_h&quot;:64,&quot;thumb_src&quot;:&quot;https:\\\/\\\/ecf-formations.fr\\\/wp-content\\\/uploads\\\/2020\\\/05\\\/logo-site.png&quot;,&quot;thumb_src_w&quot;:1627,&quot;thumb_src_h&quot;:1045,&quot;src_w&quot;:1627,&quot;src_h&quot;:1045},&quot;image_id&quot;:467,&quot;is_downloadable&quot;:false,&quot;is_in_stock&quot;:true,&quot;is_purchasable&quot;:true,&quot;is_sold_individually&quot;:&quot;yes&quot;,&quot;is_virtual&quot;:false,&quot;max_qty&quot;:1,&quot;min_qty&quot;:1,&quot;price_html&quot;:&quot;&lt;span class=\\&quot;price\\&quot;&gt;&lt;span class=\\&quot;woocommerce-Price-amount amount\\&quot;&gt;&lt;bdi&gt;204.00&lt;span class=\\&quot;woocommerce-Price-currencySymbol\\&quot;&gt;&amp;euro;&lt;\\\/span&gt;&lt;\\\/bdi&gt;&lt;\\\/span&gt;&lt;\\\/span&gt;&quot;,&quot;sku&quot;:&quot;EVALUATION DU FONDS COMMERCIAL DANS LE CADRE DE LA MISE EN \\u0152UVRE DU TEST DE PERTE DE VALEUR&quot;,&quot;variation_description&quot;:&quot;&quot;,&quot;variation_id&quot;:28536,&quot;variation_is_active&quot;:true,&quot;variation_is_visible&quot;:true,&quot;weight&quot;:&quot;&quot;,&quot;weight_html&quot;:&quot;ND&quot;},{&quot;attributes&quot;:{&quot;attribute_pa_formule&quot;:&quot;non-adherents-ecf-demi-journee-classe-virtuelle&quot;,&quot;attribute_date&quot;:&quot;05\\\/12\\\/2025 - CLASSE VIRTUELLE - (09h30 \\u00e0 12h30- Violetta JULIAN)&quot;},&quot;availability_html&quot;:&quot;&lt;p class=\\&quot;stock in-stock\\&quot;&gt;18 en stock&lt;\\\/p&gt;\\n&quot;,&quot;backorders_allowed&quot;:false,&quot;dimensions&quot;:{&quot;length&quot;:&quot;&quot;,&quot;width&quot;:&quot;&quot;,&quot;height&quot;:&quot;&quot;},&quot;dimensions_html&quot;:&quot;ND&quot;,&quot;display_price&quot;:336,&quot;display_regular_price&quot;:336,&quot;image&quot;:{&quot;title&quot;:&quot;logo-site.png&quot;,&quot;caption&quot;:&quot;&quot;,&quot;url&quot;:&quot;https:\\\/\\\/ecf-formations.fr\\\/wp-content\\\/uploads\\\/2020\\\/05\\\/logo-site.png&quot;,&quot;alt&quot;:&quot;logo-site.png&quot;,&quot;src&quot;:&quot;https:\\\/\\\/ecf-formations.fr\\\/wp-content\\\/uploads\\\/2020\\\/05\\\/logo-site.png&quot;,&quot;srcset&quot;:false,&quot;sizes&quot;:&quot;(max-width: 1627px) 100vw, 1627px&quot;,&quot;full_src&quot;:&quot;https:\\\/\\\/ecf-formations.fr\\\/wp-content\\\/uploads\\\/2020\\\/05\\\/logo-site.png&quot;,&quot;full_src_w&quot;:1627,&quot;full_src_h&quot;:1045,&quot;gallery_thumbnail_src&quot;:&quot;https:\\\/\\\/ecf-formations.fr\\\/wp-content\\\/uploads\\\/2020\\\/05\\\/logo-site.png&quot;,&quot;gallery_thumbnail_src_w&quot;:100,&quot;gallery_thumbnail_src_h&quot;:64,&quot;thumb_src&quot;:&quot;https:\\\/\\\/ecf-formations.fr\\\/wp-content\\\/uploads\\\/2020\\\/05\\\/logo-site.png&quot;,&quot;thumb_src_w&quot;:1627,&quot;thumb_src_h&quot;:1045,&quot;src_w&quot;:1627,&quot;src_h&quot;:1045},&quot;image_id&quot;:467,&quot;is_downloadable&quot;:false,&quot;is_in_stock&quot;:true,&quot;is_purchasable&quot;:true,&quot;is_sold_individually&quot;:&quot;yes&quot;,&quot;is_virtual&quot;:false,&quot;max_qty&quot;:1,&quot;min_qty&quot;:1,&quot;price_html&quot;:&quot;&lt;span class=\\&quot;price\\&quot;&gt;&lt;span class=\\&quot;woocommerce-Price-amount amount\\&quot;&gt;&lt;bdi&gt;336.00&lt;span class=\\&quot;woocommerce-Price-currencySymbol\\&quot;&gt;&amp;euro;&lt;\\\/span&gt;&lt;\\\/bdi&gt;&lt;\\\/span&gt;&lt;\\\/span&gt;&quot;,&quot;sku&quot;:&quot;EVALUATION DU FONDS COMMERCIAL DANS LE CADRE DE LA MISE EN \\u0152UVRE DU TEST DE PERTE DE VALEUR&quot;,&quot;variation_description&quot;:&quot;&quot;,&quot;variation_id&quot;:28540,&quot;variation_is_active&quot;:true,&quot;variation_is_visible&quot;:true,&quot;weight&quot;:&quot;&quot;,&quot;weight_html&quot;:&quot;ND&quot;}]\">\n\t\n\t\t\t<table class=\"variations\" cellspacing=\"0\" role=\"presentation\">\n\t\t\t<tbody>\n\t\t\t\t\t\t\t\t\t<tr>\n\t\t\t\t\t\t<th class=\"label\"><label for=\"pa_formule\">FORMULE<\/label><\/th>\n\t\t\t\t\t\t<td class=\"value\">\n\t\t\t\t\t\t\t<select id=\"pa_formule\" class=\"\" name=\"attribute_pa_formule\" data-attribute_name=\"attribute_pa_formule\" data-show_option_none=\"yes\"><option value=\"\">Choisir une option<\/option><option value=\"adherents-ecf-dont-anecs-cjec-demi-journee-classe-virtuelle\" >Adh\u00e9rents ECF (dont ANECS\/CJEC) - demi-journ\u00e9e Classe virtuelle<\/option><option value=\"non-adherents-ecf-demi-journee-classe-virtuelle\" >Non-adh\u00e9rents ECF - demi-journ\u00e9e Classe virtuelle<\/option><\/select>\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t\t<tr>\n\t\t\t\t\t\t<th class=\"label\"><label for=\"date\">DATE<\/label><\/th>\n\t\t\t\t\t\t<td class=\"value\">\n\t\t\t\t\t\t\t<select id=\"date\" class=\"\" name=\"attribute_date\" data-attribute_name=\"attribute_date\" data-show_option_none=\"yes\"><option value=\"\">Choisir une option<\/option><option value=\"05\/12\/2025 - CLASSE VIRTUELLE - (09h30 \u00e0 12h30- Violetta JULIAN)\" >05\/12\/2025 - CLASSE VIRTUELLE - (09h30 \u00e0 12h30- Violetta JULIAN)<\/option><\/select><a class=\"reset_variations\" href=\"#\" aria-label=\"Effacer les options\">Effacer<\/a>\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t<\/tbody>\n\t\t<\/table>\n\t\t<div class=\"reset_variations_alert screen-reader-text\" role=\"alert\" aria-live=\"polite\" aria-relevant=\"all\"><\/div>\n\t\t\n\t\t<div class=\"single_variation_wrap\">\n\t\t\t<div class=\"woocommerce-variation single_variation\" role=\"alert\" aria-relevant=\"additions\"><\/div><div class=\"woocommerce-variation-add-to-cart variations_button\">\n\t\n\t<div class=\"quantity\">\n\t\t<label class=\"screen-reader-text\" for=\"quantity_6a139c7108244\">quantit\u00e9 de EVALUATION DU FONDS COMMERCIAL : MISE EN \u0152UVRE DU TEST DE PERTE DE VALEUR<\/label>\n\t<input\n\t\ttype=\"hidden\"\n\t\t\t\tid=\"quantity_6a139c7108244\"\n\t\tclass=\"input-text qty text\"\n\t\tname=\"quantity\"\n\t\tvalue=\"1\"\n\t\taria-label=\"Quantit\u00e9 de produits\"\n\t\t\t\tmin=\"1\"\n\t\t\t\t\tmax=\"1\"\n\t\t\t\t\t\t\tstep=\"1\"\n\t\t\tplaceholder=\"\"\n\t\t\tinputmode=\"numeric\"\n\t\t\tautocomplete=\"off\"\n\t\t\t\/>\n\t<\/div>\n\n\t<button type=\"submit\" class=\"single_add_to_cart_button button alt\">Ajouter au panier<\/button>\n\n\t\n\t<input type=\"hidden\" name=\"add-to-cart\" value=\"11664\" \/>\n\t<input type=\"hidden\" name=\"product_id\" value=\"11664\" \/>\n\t<input type=\"hidden\" name=\"variation_id\" class=\"variation_id\" value=\"0\" \/>\n<\/div>\n\t\t<\/div>\n\t\n\t<\/form>\n\n\t\t<\/div>\n\n\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-50 elementor-top-column elementor-element elementor-element-4e1d549b\" data-id=\"4e1d549b\" data-element_type=\"column\" data-e-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-ade0d elementor-widget elementor-widget-heading\" data-id=\"ade0d\" data-element_type=\"widget\" data-e-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\"><b>TARIFS CLASSE VIRTUELLE<\/b>\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2d1ae45f elementor-widget elementor-widget-price-list\" data-id=\"2d1ae45f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"price-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t<ul class=\"elementor-price-list\">\n\n\t\t\t\t\t\t\t\t\t<li class=\"elementor-price-list-item\">\t\t\t\t\n\t\t\t\t<div class=\"elementor-price-list-text\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-price-list-header\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-price-list-title\">\n\t\t\t\t\t\t\tNon adh\u00e9rent\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-price-list-separator\"><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-price-list-price\">336\u20ac TTC<\/span>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/li>\t\t\t\t\t\t\t\t\t\t\t\t<li class=\"elementor-price-list-item\">\t\t\t\t\n\t\t\t\t<div class=\"elementor-price-list-text\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-price-list-header\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-price-list-title\">\n\t\t\t\t\t\t\tAdh\u00e9rent ANECS\/CJEC\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-price-list-separator\"><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-price-list-price\">204\u20ac TTC<\/span>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/li>\t\t\t\t\t\n\t\t<\/ul>\n\n\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\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-783d09ee elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"783d09ee\" data-element_type=\"section\" data-e-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-177ed84a\" data-id=\"177ed84a\" data-element_type=\"column\" data-e-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-4e0d4733 elementor-widget elementor-widget-spacer\" data-id=\"4e0d4733\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\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\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-26b7eee4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"26b7eee4\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\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-25 elementor-top-column elementor-element elementor-element-4714a6d2\" data-id=\"4714a6d2\" data-element_type=\"column\" data-e-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-5d91d974 elementor-widget elementor-widget-image\" data-id=\"5d91d974\" data-element_type=\"widget\" data-e-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 decoding=\"async\" src=\"https:\/\/ecf-formations.fr\/wp-content\/uploads\/2020\/05\/logo-formations_blanc-2.png\" title=\"logo-formations_blanc-2\" alt=\"logo-formations_blanc-2\" loading=\"lazy\" \/>\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<div class=\"elementor-element elementor-element-5063ee7 elementor-tablet-align-start elementor-hidden-tablet elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"5063ee7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-phone\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">01 47 42 08 60<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-envelope\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"> formations@e-c-f.fr<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-map-marker-alt\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">51, rue d'Amsterdam - Paris 75008<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\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-25 elementor-top-column elementor-element elementor-element-16f9ab6f\" data-id=\"16f9ab6f\" data-element_type=\"column\" data-e-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-7241b633 elementor-widget elementor-widget-heading\" data-id=\"7241b633\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">FORMATIONS<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6d832f1e elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"6d832f1e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"http:\/\/ecf-formations.fr\/index.php\/accueil\/formations\/toutes-les-formations\/\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Toutes les formations<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\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-25 elementor-top-column elementor-element elementor-element-6ab2413c\" data-id=\"6ab2413c\" data-element_type=\"column\" data-e-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-53154839 elementor-widget elementor-widget-heading\" data-id=\"53154839\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">TARIFICATIONS<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-378e39a6 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"378e39a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"http:\/\/ecf-formations.fr\/index.php\/accueil\/adhesion\/\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Adh\u00e9sions<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\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-25 elementor-top-column elementor-element elementor-element-58ff3185\" data-id=\"58ff3185\" data-element_type=\"column\" data-e-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-5724433a elementor-widget elementor-widget-heading\" data-id=\"5724433a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\"><a href=\"http:\/\/ecf-formations.fr\/index.php\/mentions-legales\/\">MENTIONS L\u00e9GALES<\/a><\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-545a2f00 elementor-widget elementor-widget-heading\" data-id=\"545a2f00\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\"><a href=\"http:\/\/ecf-formations.fr\/index.php\/conditions-generales-de-vente-ecf-formations\/\">cgv<\/a><\/h4>\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<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Je m&rsquo;inscris Dur\u00e9e de la formation Classe virtuelle : 03h00 \u00a0 Animateur Violetta JULIAN Expert comptable dipl\u00f4m\u00e9e Commissaire aux comptes Publics Commissaires aux comptes Expert-comptable &#8211; Collaborateurs Format Classe virtuelle\u00a0 \u00a0 Objectifs Acqu\u00e9rir une m\u00e9thodologie efficace des travaux d\u2019audit en mati\u00e8re du traitement du fonds commercial, et notamment des pertes de valeur. Contexte et probl\u00e9matiques [&hellip;]<\/p>\n","protected":false},"featured_media":467,"template":"elementor_header_footer","meta":[],"product_brand":[],"product_cat":[30,17],"product_tag":[58],"class_list":["post-11664","product","type-product","status-publish","has-post-thumbnail","product_cat-cac","product_cat-webinaire","product_tag-webinairecac","first","instock","sold-individually","shipping-taxable","purchasable","product-type-variable"],"_links":{"self":[{"href":"https:\/\/ecf-formations.fr\/index.php\/wp-json\/wp\/v2\/product\/11664","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ecf-formations.fr\/index.php\/wp-json\/wp\/v2\/product"}],"about":[{"href":"https:\/\/ecf-formations.fr\/index.php\/wp-json\/wp\/v2\/types\/product"}],"version-history":[{"count":64,"href":"https:\/\/ecf-formations.fr\/index.php\/wp-json\/wp\/v2\/product\/11664\/revisions"}],"predecessor-version":[{"id":36567,"href":"https:\/\/ecf-formations.fr\/index.php\/wp-json\/wp\/v2\/product\/11664\/revisions\/36567"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ecf-formations.fr\/index.php\/wp-json\/wp\/v2\/media\/467"}],"wp:attachment":[{"href":"https:\/\/ecf-formations.fr\/index.php\/wp-json\/wp\/v2\/media?parent=11664"}],"wp:term":[{"taxonomy":"product_brand","embeddable":true,"href":"https:\/\/ecf-formations.fr\/index.php\/wp-json\/wp\/v2\/product_brand?post=11664"},{"taxonomy":"product_cat","embeddable":true,"href":"https:\/\/ecf-formations.fr\/index.php\/wp-json\/wp\/v2\/product_cat?post=11664"},{"taxonomy":"product_tag","embeddable":true,"href":"https:\/\/ecf-formations.fr\/index.php\/wp-json\/wp\/v2\/product_tag?post=11664"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}