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Essay text:
L'ensemble des analystes financiers s'accorde a dire que ce changement de
referentiel comptable qui bouleverse l'etablissement des etats financiers (bilan comptable et
compte de resultat) aura aussi des consequences a plus ou moins long terme sur la gestion
financiere de ces entreprises. Nous avons donc choisi d'etudier dans ce PSC les consequences
de ces nouvelles normes comptables sur la gestion Actif/Passif d'une entreprise en nous
restreignant au secteur de l'assurance vie.
Dans un premier temps il nous a fallu modeliser de maniere simple mais neanmoins
assez proche de la realite les differents actifs et passifs apparaissant dans le bilan comptable
de notre entreprise...
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