{"id":295200,"date":"2010-07-26T02:00:00","date_gmt":"2010-07-26T01:00:00","guid":{"rendered":"https:\/\/ac-franchise.be\/droit-dentree-des-franchises-quel-traitement-comptable-4055"},"modified":"2010-07-26T02:00:00","modified_gmt":"2010-07-26T01:00:00","slug":"droit-dentree-des-franchises-quel-traitement-comptable-4055","status":"publish","type":"post","link":"https:\/\/ac-franchise.be\/article\/droit-dentree-des-franchises-quel-traitement-comptable-4055","title":{"rendered":"Droit d’entr\u00e9e des franchis\u00e9s : Quel traitement comptable ?"},"content":{"rendered":"
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Vos franchis\u00e9s nous interrogent fr\u00e9quemment sur la comptabilisation de leur droit d’entr\u00e9e <\/strong>et le droit comptable n’\u00e9tait pas toujours tr\u00e8s clair jusqu’alors.
Et bien d\u00e9sormais, cela sera plus facile !<\/div>\n<\/p><\/div>\n<\/p><\/div>\n<\/p><\/div>\n<\/p><\/div>\n
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Le droit d’entr\u00e9e correspond \u00e0 un actif incorporel amortissable …<\/h3>\n
… sur la dur\u00e9e initiale du contrat selon un mode lin\u00e9aire. Fiscalement, des pr\u00e9cautions restent \u00e0 prendre <\/strong>!… <\/p>\n

Comme vous le savez certainement, le 1er janvier 2005 est une date cl\u00e9 en mati\u00e8re de comptabilit\u00e9. Si l’arriv\u00e9e des IFRS int\u00e9resse les soci\u00e9t\u00e9s cot\u00e9es, l’application de nouvelles normes comptables concerne l’ensemble des entreprises, notamment lors de la comptabilisation des immobilisations. La presse a beaucoup parl\u00e9 de nouveaut\u00e9s comme la comptabilisation par composants, et il existe aussi des implications pour vos franchis\u00e9s. Voici un point des nouveaut\u00e9s sur le droit d’entr\u00e9e chez vos franchis\u00e9s <\/strong><\/div>\n<\/p><\/div>\n<\/p><\/div>\n<\/p><\/div>\n

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Le Droit d’entr\u00e9e, une immobilisation ?<\/h3>\n
C’est bien un actif : un \u00e9l\u00e9ment du patrimoine des franchis\u00e9s<\/strong>, ayant une valeur \u00e9conomique positive pour leurs entreprises, c’est-\u00e0-dire g\u00e9n\u00e9rant une ressource contr\u00f4l\u00e9e par le franchis\u00e9 et dont il attend des avantages \u00e9conomiques futurs. Il est incorporel car il s’agit d’un actif non mon\u00e9taire<\/strong>, sans substance physique et il r\u00e9sulte d’un droit contractuel (que celui-ci soit ou non transf\u00e9rable ou s\u00e9parable).
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Par ailleurs, 2 conditions \u00e0 r\u00e9unir : le droit d’entr\u00e9e\u00a0 permet-il au franchis\u00e9 de b\u00e9n\u00e9ficier des avantages \u00e9conomiques futurs et son co\u00fbt ou sa valeur peuvent-ils \u00eatre \u00e9valu\u00e9s ? La r\u00e9ponse aux 2 questions est oui d\u00e8s la signature du contrat de franchise, sans grand risque de se tromper ! D’ailleurs ces \u00e9l\u00e9ments sont d\u00e9j\u00e0 en partie disponibles dans le DIP.
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Jusque-l\u00e0 peu de changements : le droit d’entr\u00e9e appara\u00eetra toujours \u00e0 l’actif des bilans de vos franchis\u00e9s<\/strong>, dans les immobilisations incorporelles, pour la valeur \u00e0 laquelle vous allez le leur vendre.<\/div>\n<\/p><\/div>\n<\/p><\/div>\n<\/p><\/div>\n
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Doit-on amortir le droit d’entr\u00e9e ?<\/h3>\n
Revoil\u00e0 la grande question, pas toujours bien tranch\u00e9e jusqu’alors d’ailleurs.
Comptablement Il semble bien que la r\u00e9ponse \u00e0 cette question soit d\u00e9finitivement affirmative. En effet, on pr\u00e9cise qu’un actif est amortissable lorsque son utilisation par l’entreprise est d\u00e9terminable, donc limit\u00e9e dans le temps (r\u00e9sultat de crit\u00e8res physique, technique, juridique \u00e0 l’origine ou pendant le cours de l’utilisation de l’actif).
Du fait du contrat, l’utilisation du droit d’entr\u00e9e est limit\u00e9e dans sa dur\u00e9e. Il en irait de m\u00eame, \u00e0 notre avis, d’un contrat renouvelable par tacite reconduction. En tous les cas, nous ne pensons pas qu’il s’agisse d’un actif dont l’utilisation est ind\u00e9terminable (comme pourrait l’\u00eatre, par exemple, un fonds de commerce qui n’a pas, lui, de date limite pr\u00e9visible \u00e0 laquelle l’immobilisation cessera de procurer des avantages \u00e9conomiques \u00e0 l’entreprise).<\/p>\n

Fiscalement Attention, le droit d’entr\u00e9e \u00e9tait amorti sur la dur\u00e9e initiale du contrat. Nous nous interrogeons car certains pensent que cet amortissement fiscal n’est possible que si \u00ab le contrat ne pr\u00e9voit pas de renouvellement ou un nouveau droit d’entr\u00e9e lors du renouvellement \u00bb. On en viendrait \u00e0 retraiter fiscalement le droit d’entr\u00e9e  dans certains cas : la fiscalit\u00e9 applicable ne change rien au droit comptable.
Et sur la dur\u00e9e du contrat a priori : (dur\u00e9e initiale  pour un contrat renouvelable par tacite reconduction). En effet, l’amortissement d’un actif est la r\u00e9partition syst\u00e9matique de son montant amortissable en fonction de son utilisation. L’utilisation du droit d’entr\u00e9e court bien sur toute la dur\u00e9e du contrat. Par ailleurs, le mode d’amortissement (lin\u00e9aire, d\u00e9gressif) est la traduction du rythme de consommation des avantages \u00e9conomiques. L’amortissement lin\u00e9aire (qui est par ailleurs applicable \u00e0 d\u00e9faut de mode mieux adapt\u00e9) nous para\u00eet donc convenir en l’occurrence.<\/div>\n<\/p><\/div>\n<\/p><\/div>\n<\/p><\/div>\n

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Une nouveaut\u00e9 : le test de d\u00e9pr\u00e9ciation !<\/h3>\n
A chaque cl\u00f4ture de bilan<\/strong>, vos franchis\u00e9s devront d\u00e9sormais s’interroger sur l’existence \u00e9ventuelle d’un indice de perte de valeur de leur droit d’entr\u00e9e montrant qu’il ait pu perdre notablement de sa valeur <\/strong>? Par exemple, un \u00e9tat de cessation des paiements du franchiseur (menace pour la p\u00e9rennit\u00e9 du r\u00e9seau), une nouvelle l\u00e9gislation, un nouveau produit (risque d’obsolescence de votre concept) ou encore le franchis\u00e9 qui ne r\u00e9alise pas \u0096 et de loin – les pr\u00e9visions escompt\u00e9es dans son Business Plan.
On r\u00e9alise alors un test de perte de valeur<\/strong>, en comparant la valeur du droit d’entr\u00e9e apr\u00e8s amortissements d\u00e9j\u00e0 constat\u00e9s (VNC) \u00e0 sa valeur actuelle. Si cette derni\u00e8re s’av\u00e8re inf\u00e9rieure \u00e0 la valeur comptable, le droit d’entr\u00e9e se d\u00e9pr\u00e9cie par le biais d’une provision. La base amortissable du droit d’entr\u00e9e est alors \u00eatre revue en fonction de la nouvelle valeur apr\u00e8s d\u00e9pr\u00e9ciation.<\/div>\n<\/p><\/div>\n<\/p><\/div>\n<\/p><\/div>\n
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En savoir plus sur le droit d’entr\u00e9e !<\/h3>\n<\/p><\/div>\n<\/p><\/div>\n<\/p><\/div>\n
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Le droit d’entr\u00e9e est l’une des composantes essentielles de la franchise. Il est plus que n\u00e9cessaire de bien comprendre ce qu’il recouvre, afin de juger de son bien-fond\u00e9.
Pour en savoir plus :
Quel prix pour le droit d’entr\u00e9e en franchise<\/a> ?
Droit d’entr\u00e9e et redevance : quelles obligations pour le franchis\u00e9<\/a> ?
Quid du droit d’entr\u00e9e dans la franchise<\/a> ? <\/div>\n<\/p><\/div>\n<\/p><\/div>\n
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Pascale B\u00e9gat\u00a0\u00a0
Approove – Expert-comptable
Coll\u00e8ge des Experts F.F.F.
pbegat@approove.com<\/a><\/p>\n

et Jean-Pierre GOUZY
Expert-comptable
Coll\u00e8ge des Experts F.F.F.
jpgouzy@laposte.net<\/a><\/p><\/div>\n<\/p><\/div>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

Vos franchis\u00e9s nous interrogent fr\u00e9quemment sur la comptabilisation de leur droit d’entr\u00e9e et le droit comptable n’\u00e9tait pas toujours tr\u00e8s clair jusqu’alors. Et bien d\u00e9sormais, cela sera plus facile ! Le droit d’entr\u00e9e correspond \u00e0 un actif incorporel amortissable … … sur la dur\u00e9e initiale du contrat selon un mode lin\u00e9aire. Fiscalement, des pr\u00e9cautions restent […]<\/p>\n","protected":false},"author":45,"featured_media":295201,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"ocean_post_layout":"","ocean_both_sidebars_style":"","ocean_both_sidebars_content_width":0,"ocean_both_sidebars_sidebars_width":0,"ocean_sidebar":"","ocean_second_sidebar":"","ocean_disable_margins":"enable","ocean_add_body_class":"","ocean_shortcode_before_top_bar":"","ocean_shortcode_after_top_bar":"","ocean_shortcode_before_header":"","ocean_shortcode_after_header":"","ocean_has_shortcode":"","ocean_shortcode_after_title":"","ocean_shortcode_before_footer_widgets":"","ocean_shortcode_after_footer_widgets":"","ocean_shortcode_before_footer_bottom":"","ocean_shortcode_after_footer_bottom":"","ocean_display_top_bar":"default","ocean_display_header":"default","ocean_header_style":"","ocean_center_header_left_menu":"","ocean_custom_header_template":"","ocean_custom_logo":0,"ocean_custom_retina_logo":0,"ocean_custom_logo_max_width":0,"ocean_custom_logo_tablet_max_width":0,"ocean_custom_logo_mobile_max_width":0,"ocean_custom_logo_max_height":0,"ocean_custom_logo_tablet_max_height":0,"ocean_custom_logo_mobile_max_height":0,"ocean_header_custom_menu":"","ocean_menu_typo_font_family":"","ocean_menu_typo_font_subset":"","ocean_menu_typo_font_size":0,"ocean_menu_typo_font_size_tablet":0,"ocean_menu_typo_font_size_mobile":0,"ocean_menu_typo_font_size_unit":"px","ocean_menu_typo_font_weight":"","ocean_menu_typo_font_weight_tablet":"","ocean_menu_typo_font_weight_mobile":"","ocean_menu_typo_transform":"","ocean_menu_typo_transform_tablet":"","ocean_menu_typo_transform_mobile":"","ocean_menu_typo_line_height":0,"ocean_menu_typo_line_height_tablet":0,"ocean_menu_typo_line_height_mobile":0,"ocean_menu_typo_line_height_unit":"","ocean_menu_typo_spacing":0,"ocean_menu_typo_spacing_tablet":0,"ocean_menu_typo_spacing_mobile":0,"ocean_menu_typo_spacing_unit":"","ocean_menu_link_color":"","ocean_menu_link_color_hover":"","ocean_menu_link_color_active":"","ocean_menu_link_background":"","ocean_menu_link_hover_background":"","ocean_menu_link_active_background":"","ocean_menu_social_links_bg":"","ocean_menu_social_hover_links_bg":"","ocean_menu_social_links_color":"","ocean_menu_social_hover_links_color":"","ocean_disable_title":"default","ocean_disable_heading":"default","ocean_post_title":"","ocean_post_subheading":"","ocean_post_title_style":"","ocean_post_title_background_color":"","ocean_post_title_background":0,"ocean_post_title_bg_image_position":"","ocean_post_title_bg_image_attachment":"","ocean_post_title_bg_image_repeat":"","ocean_post_title_bg_image_size":"","ocean_post_title_height":0,"ocean_post_title_bg_overlay":0.5,"ocean_post_title_bg_overlay_color":"","ocean_disable_breadcrumbs":"default","ocean_breadcrumbs_color":"","ocean_breadcrumbs_separator_color":"","ocean_breadcrumbs_links_color":"","ocean_breadcrumbs_links_hover_color":"","ocean_display_footer_widgets":"default","ocean_display_footer_bottom":"default","ocean_custom_footer_template":"","ocean_post_oembed":"","ocean_post_self_hosted_media":"","ocean_post_video_embed":"","ocean_link_format":"","ocean_link_format_target":"self","ocean_quote_format":"","ocean_quote_format_link":"post","ocean_gallery_link_images":"on","ocean_gallery_id":[],"footnotes":""},"categories":[3],"tags":[132],"class_list":["post-295200","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites-de-la-franchise","tag-creation-gestion-financement","entry","has-media"],"acf":[],"yoast_head":"\nDroit 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