[{"text": "Durée de 12 mois", "anchor": "duree"}, {"text": "Cas particulier du premier exercice", "anchor": "premier"}, {"text": "Date de clôture", "anchor": "cloture"}, {"text": "Modifier la date de clôture", "anchor": "modification"}, {"text": "Conséquences fiscales et comptables", "anchor": "consequences"}, {"text": "Cas pratique", "anchor": "cas-pratique"}]