{"version":"1.0","provider_name":"Le Blog GERESO","provider_url":"https:\/\/www.gereso.com\/actualites","author_name":"Damien P\u00e9an","author_url":"https:\/\/www.gereso.com\/actualites\/author\/d-pean\/","title":"Fonds commerciaux : amortissements d\u00e9ductibles - Le Blog GERESO","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"6SQc7dSnCt\"><a href=\"https:\/\/www.gereso.com\/actualites\/2022\/01\/07\/fonds-commerciaux-amortissements-deductibles\/\">Fonds commerciaux : amortissements d\u00e9ductibles<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/www.gereso.com\/actualites\/2022\/01\/07\/fonds-commerciaux-amortissements-deductibles\/embed\/#?secret=6SQc7dSnCt\" width=\"600\" height=\"338\" title=\"\u00ab\u00a0Fonds commerciaux : amortissements d\u00e9ductibles\u00a0\u00bb &#8212; Le Blog GERESO\" data-secret=\"6SQc7dSnCt\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script type=\"text\/javascript\">\n\/* <![CDATA[ *\/\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=https:\/\/www.gereso.com\/actualites\/wp-includes\/js\/wp-embed.min.js\n\/* ]]> *\/\n<\/script>\n","description":"L\u2019article 23 de la loi de finances pour 2022 instaure la d\u00e9duction des dotations aux amortissements sur les fonds commerciaux acquis entre le 1er\u00a0janvier 2022 et le 31 d\u00e9cembre 2025. Fonds commerciaux\u00a0: r\u00e9glementation comptable Les fonds commerciaux peuvent sous certaines conditions \u00eatre amortis depuis l\u2019entr\u00e9e en vigueur du r\u00e8glement ANC 2015-06 du 23 novembre 2015 [&hellip;]"}