{"id":1010,"date":"2016-10-24T14:35:51","date_gmt":"2016-10-24T12:35:51","guid":{"rendered":"https:\/\/www.fer.ch\/fr\/?page_id=1010"},"modified":"2023-01-04T14:42:42","modified_gmt":"2023-01-04T13:42:42","slug":"acheter-la-version","status":"publish","type":"page","link":"https:\/\/www.fer.ch\/fr\/acheter-la-version\/","title":{"rendered":"Acheter maintenant"},"content":{"rendered":"<p>[vc_row css=&nbsp;&raquo;.vc_custom_1478560662867{padding-top: 100px !important;padding-bottom: 50px !important;}&nbsp;&raquo;][vc_column][vc_row_inner][vc_column_inner width=&nbsp;&raquo;2\/3&Prime;][vc_column_text]<\/p>\n<h1>Swiss GAAP RPC 2023 \u2013 Recommandations relatives \u00e0 la presentation des comptes<\/h1>\n<p>[\/vc_column_text][vc_column_text]<\/p>\n<p class=\"lead\">Les recommandations de la fondation RPC ont \u00e9t\u00e9 publi\u00e9es en janvier 2023 dans une nouvelle \u00e9dition retravaill\u00e9e. Elles sont \u00e9galement disponibles en format digital, sous la forme d&rsquo;un e-book (PDF) ou dans un pack avec livre et e-book.<\/p>\n<p>[\/vc_column_text][vc_btn title=&nbsp;&raquo;Acheter maintenant&nbsp;&raquo; color=&nbsp;&raquo;theme-gray-dark&nbsp;&raquo; align=&nbsp;&raquo;left&nbsp;&raquo; i_icon_material=&nbsp;&raquo;&nbsp;&raquo; link=&nbsp;&raquo;url:https%3A%2F%2Ffachempfehlungen-zur-rechnungslegung.ch%2Ffr|target:_blank&nbsp;&raquo;][\/vc_column_inner][vc_column_inner width=&nbsp;&raquo;1\/3&Prime;][vc_single_image image=&nbsp;&raquo;15290&Prime; img_size=&nbsp;&raquo;full&nbsp;&raquo;][\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row][vc_row equal_height=&nbsp;&raquo;yes&nbsp;&raquo; css=&nbsp;&raquo;.vc_custom_1478524689908{margin-right: 1px !important;padding-bottom: 65px !important;}&nbsp;&raquo;][vc_column width=&nbsp;&raquo;1\/2&Prime; css=&nbsp;&raquo;.vc_custom_1480066159022{margin-right: 10px !important;border-top-width: 3px !important;padding-top: 45px !important;padding-right: 45px !important;padding-bottom: 20px !important;padding-left: 45px !important;background-color: #ffffff !important;border-top-color: #ff3333 !important;border-top-style: solid !important;}&nbsp;&raquo;][vc_column_text]<\/p>\n<h2>De structure modulaire, le concept s&rsquo;articule autor de quatre \u00e9l\u00e9ments fondamentaux:<\/h2>\n<ul>\n<li>le cadre conceptuel<\/li>\n<li>les RPC fondamentales<\/li>\n<li>les autres normes<\/li>\n<li>la Swiss GAAP RPC pour les comptes consolid\u00e9s ainsi que la Swiss GAAP RPC 31 pour les soci\u00e9t\u00e9s cot\u00e9es<\/li>\n<\/ul>\n<p>[\/vc_column_text][\/vc_column][vc_column width=&nbsp;&raquo;1\/2&Prime; css=&nbsp;&raquo;.vc_custom_1478524670418{margin-left: 10px !important;border-top-width: 3px !important;padding-top: 45px !important;padding-right: 45px !important;padding-bottom: 20px !important;padding-left: 45px !important;background-color: #ffffff !important;border-top-color: #ff3333 !important;border-top-style: solid !important;}&nbsp;&raquo;][vc_column_text]<\/p>\n<h2>Le public cible<\/h2>\n<p>Les Swiss GAAP RPC se focalisent sur la pr\u00e9sentation des comptes des petites et moyennes entit\u00e9s ainsi que des groupes \u00e0 rayonnement national. En outre, les Swiss GAAP RPC sp\u00e9cifiques \u00e0 certaines branches permettent aux organisations \u00e0 but non lucratif, aux caisses de pension et aux compagnies d\u2019assurance d\u2019\u00e9tablir des comptes annuels pertinents.[\/vc_column_text][\/vc_column][\/vc_row][vc_row full_width=&nbsp;&raquo;stretch_row&nbsp;&raquo; css=&nbsp;&raquo;.vc_custom_1477640297517{padding-top: 120px !important;padding-bottom: 120px !important;background-color: #ffffff !important;}&nbsp;&raquo;][vc_column css=&nbsp;&raquo;.vc_custom_1478524748064{padding-right: 45px !important;}&nbsp;&raquo;][vc_row_inner css=&nbsp;&raquo;.vc_custom_1479457899658{margin-bottom: -20px !important;}&nbsp;&raquo;][vc_column_inner width=&nbsp;&raquo;2\/3&Prime;][vc_column_text]<\/p>\n<h2>Nouveau dans l\u2019\u00e9dition 2023<\/h2>\n<p>[\/vc_column_text][\/vc_column_inner][vc_column_inner width=&nbsp;&raquo;1\/3&Prime;][\/vc_column_inner][\/vc_row_inner][vc_row_inner][vc_column_inner width=&nbsp;&raquo;1\/2&Prime;][vc_column_text]<\/p>\n<ul>\n<li>Inclusion de la nouvelle recommandation Swiss GAAP RPC 28 \u00ab Subventions publiques \u00bb, qui entrera en vigueur au 1er janvier 2024<\/li>\n<li>Remaniement de la recommandation Swiss GAAP RPC 30 \u00ab Comptes<br \/>\nconsolid\u00e9s \u00bb, qui entrera en vigueur au 1er janvier 2024<\/li>\n<li>La recommandation Swiss GAAP RPC 14 \u00ab Comptes consolid\u00e9s des compagnies d\u2019assurance \u00bb a \u00e9t\u00e9 retir\u00e9e en raison de son abrogation avec effet au<br \/>\n31 d\u00e9cembre 2020.<\/li>\n<li>Des petites corrections concernant plusieurs recommandations dans le but d\u2019\u00e9liminer des inconsistances et des erreurs (toutes de caract\u00e8re non significatif)<\/li>\n<li>Harmonisation de la terminologie et am\u00e9lioration des traductions.<\/li>\n<\/ul>\n<p>[\/vc_column_text][\/vc_column_inner][vc_column_inner width=&nbsp;&raquo;1\/2&Prime; css=&nbsp;&raquo;.vc_custom_1479457915934{padding-top: 10% !important;}&nbsp;&raquo;][vc_single_image image=&nbsp;&raquo;15288&Prime; img_size=&nbsp;&raquo;full&nbsp;&raquo; alignment=&nbsp;&raquo;right&nbsp;&raquo;][\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>[vc_row css=&nbsp;&raquo;.vc_custom_1478560662867{padding-top: 100px !important;padding-bottom: 50px !important;}&nbsp;&raquo;][vc_column][vc_row_inner][vc_column_inner width=&nbsp;&raquo;2\/3&Prime;][vc_column_text] Swiss GAAP RPC 2023 \u2013 Recommandations relatives \u00e0 la presentation des comptes [\/vc_column_text][vc_column_text] Les recommandations de la fondation RPC ont \u00e9t\u00e9 publi\u00e9es en janvier 2023 dans une nouvelle \u00e9dition retravaill\u00e9e. Elles sont \u00e9galement disponibles en format digital, sous la forme d&rsquo;un e-book (PDF) ou dans un pack avec &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v18.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Acheter maintenant - Swiss GAAP FER<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.fer.ch\/fr\/acheter-la-version\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Acheter maintenant - Swiss GAAP FER\" \/>\n<meta property=\"og:description\" content=\"[vc_row css=&nbsp;&raquo;.vc_custom_1478560662867{padding-top: 100px !important;padding-bottom: 50px !important;}&nbsp;&raquo;][vc_column][vc_row_inner][vc_column_inner width=&nbsp;&raquo;2\/3&Prime;][vc_column_text] Swiss GAAP RPC 2023 \u2013 Recommandations relatives \u00e0 la presentation des comptes [\/vc_column_text][vc_column_text] Les recommandations de la fondation RPC ont \u00e9t\u00e9 publi\u00e9es en janvier 2023 dans une nouvelle \u00e9dition retravaill\u00e9e. 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