@article{tort:hal-03852885, TITLE = {{Convergences et divergences entre fusion de soci{\'e}t{\'e}s et consolidation des comptes}}, AUTHOR = {Tort, Eric}, URL = {https://hal-univ-lyon3.archives-ouvertes.fr/hal-03852885}, JOURNAL = {{Revue Fran{\c c}aise de Comptabilit{\'e}}}, PUBLISHER = {{Ed. comptables-Malesherbes}}, NUMBER = {560}, YEAR = {2022}, MONTH = Jan, HAL_ID = {hal-03852885}, HAL_VERSION = {v1}, }