That’s interesting that they might not have produced summer comics.  That would help make the Back to School #11 fall on September, and the Christmas #14 fall on December (and of course Easter #8 already fell on April).  For this Schtroumpf! series, I treated the #8 issue as the oddity to the general ‘rule’ of publishing a monthly-labeled magazine two months before the actual month arrives.  Indeed, no matter what direction we go, exceptions seem necessary.

The image is low quality, but the number 17 is perfectly visible.

ht tps://i.ibb.co/q3d3VWyT/Schtroumpf-Tournon-17%20.jpg

I’ll show you an image of the cover of issue #17. I’ll do it in another message, because I don’t know if links are allowed.

Your calculation about Issue #1 starting in Sep 1992 makes perfect sense, because in the magazine world, each issue comes out at least 2 months before the cover month showing the date (or the cover photo showing a particular theme).  Because there is no date on the cover, we have to use the cover pictures to figure out.  

Following this logic, issue 5 came out in Jan 1993, the Easter #8 came out in April, the Back To School #11 came out in July, the Halloween #12 came out in Aug, the Christmas #14 came out in Oct, and the last issue #17 came out in Jan 1994.  

Also, we have to remember, even though publisher ‘Cartoon Creations’ first series Schtroumpf! #1 says November 1989, it was probably released for the public in Aug or Sep 1989.  Which means its final issue #34 was released April or May 1992.  This would give sufficient time for the new publisher, Tournon Edition, to create a new magazine, and have their #1 issue released to the public in Sep 1992.  

This makes the most sense to me.  If I start moving dates a month or two earlier/later per issue, it doesn’t look right.  

The only other interest I have is finding out what covers #16 and #17 look like.  Are you able to direct me to where there will be photos online, please?  All I see are images #1-#15 a lot of places. 

1. No, the two « hors -série » of « Le Schtroumpf Financier » are separate from the 17 issues of the regular collection. These two special issues aren’t numbered; the magazine name Schtroumpf! doesn’t even appear on the cover, although the credits say « hors-série SCHTROUMPF. »
I know there are 17 issues in the regular collection because I have a photo of the cover of issue 17, where we can clearly see this issue number.

2. I have issue #5 from the Tournon run, and the year 1992 is also on the back cover, but it only refers to the copyright; the publication date isn’t shown anywhere in the issue.
I had deduced the dates because an eBay seller claimed that issue #14 was from December 1993, which made sense since it includes a Christmas story (« La Noêl des schtroumpfs »). However, I now see that the cover of issue no. 8 refers to Easter (which in 1993 was in April), and the cover of issue no. 11 refers to the start of the school year (la rentrée). From this, I deduce that the magazine possibly began in September 1992, but perhaps wasn’t published for two months, possibly in July and August 1993.

3. In bdoubliees, it can be seen that what was included in issues 3 and 4 was an advertisement for « Le Schtroumpf Financier » (not the story).

1. Are there 15 regular magazine issues #1-15, with the other two special edition issues being unnumbered, and came as softcover editions that had part 1 and part 2 of The Financial Smurf? Total = 17 issues. Is this correct?

2. Soon after I put my first message on this forum, I connected with an avid Smurfs comic collector, and he had all 15 magazines from Tournon Edition. He took pictures of the back covers of each magazine of #1-#4 and they each mentioned ’1992′ in the publication information. He then confirmed that issues #5-#8 had ’1993′ in the publication information. If Tournon Edition distributed these magazines monthly, then it seems like the #1-#4 issues were September – December 1992, and the #5-#15 issues were January – November 1993. Are you able to clear up the confusion from the details you provided?

Also, part of the confusion that The Financial Smurf part 1 and part 2 were in issues #3 and #4 was because I got the information from the website bdoubliees .com when I looked up ‘Schtroumpf 2ème série » under the index. So my 3rd question is:

3. Was the Financial Smurf story only in the two unnumbered special edition softcovers from Tournon Edition? Or if they were in the actual magazine series, what issues were they in?

Thank you for your help!!