{"id":16228,"date":"2024-02-13T14:27:02","date_gmt":"2024-02-13T13:27:02","guid":{"rendered":"https:\/\/www.fer.ch\/?page_id=16228"},"modified":"2026-06-02T15:23:54","modified_gmt":"2026-06-02T13:23:54","slug":"publications","status":"publish","type":"page","link":"https:\/\/www.fer.ch\/fr\/a-propos-de-nous\/publications\/","title":{"rendered":"Publications"},"content":{"rendered":"

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Publications<\/h1>\n

Vous trouverez d\u2019autres publications dans la version germanophone du site Internet.[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column width= »1\/3″ css= ».vc_custom_1670579918265{margin-top: 10px !important;margin-right: 10px !important;margin-bottom: 10px !important;margin-left: 10px !important;border-top-width: 3px !important;padding-top: 45px !important;padding-right: 45px !important;padding-bottom: 45px !important;padding-left: 45px !important;background-color: #ffffff !important; border-width: 0; border-color: #ff3333 !important; border-style: solid !important;} »][vc_column_text]Rapport d’activit\u00e9 2024<\/strong><\/p>\n

Le Swiss GAAP RPC Rapport d’activit\u00e9 2024<\/a><\/p>\n

Auteur : Prof. Dr. Peter Leibfried, 2025<\/em>[\/vc_column_text][\/vc_column][vc_column width= »1\/3″ css= ».vc_custom_1655242970939{margin-top: 10px !important;margin-right: 10px !important;margin-bottom: 10px !important;margin-left: 10px !important;border-top-width: 3px !important;padding-top: 45px !important;padding-right: 45px !important;padding-bottom: 45px !important;padding-left: 45px !important;background-color: #ffffff !important; border-width: 0; border-color: #ff3333 !important; border-style: solid !important;} »][vc_column_text]Software-as-a-Service (Saas) selon les Swiss GAAP RPC<\/p>\n

SwissAccounting\/Standard: Software-as-a-Service (SaaS) selon les Swiss GAAP RPC<\/a><\/p>\n

Auteurs: Dr. Silvan Loser, Dr. Daniel B\u00e4ttig, 2025<\/em>[\/vc_column_text][\/vc_column][vc_column width= »1\/3″ css= ».vc_custom_1652466779863{margin-top: 10px !important;margin-right: 10px !important;margin-bottom: 1px !important;margin-left: 10px !important;border-top-width: 3px !important;padding-top: 45px !important;padding-right: 45px !important;padding-bottom: 45px !important;padding-left: 45px !important;background-color: #ffffff !important;border-radius: 3px !important; border-width: 0; border-color: #ff3333 !important; border-style: solid !important;} »][vc_column_text]Rapport d’activit\u00e9 2025<\/strong><\/p>\n

Le Swiss GAAP RPC Rapport d’activit\u00e9 2025<\/a><\/p>\n

Auteur : Prof. Dr. Peter Leibfried, 2026<\/em>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column width= »1\/3″ css= ».vc_custom_1670579918265{margin-top: 10px !important;margin-right: 10px !important;margin-bottom: 10px !important;margin-left: 10px !important;border-top-width: 3px !important;padding-top: 45px !important;padding-right: 45px !important;padding-bottom: 45px !important;padding-left: 45px !important;background-color: #ffffff !important; border-width: 0; border-color: #ff3333 !important; border-style: solid !important;} »][vc_column_text]Consultation Swiss GAAP RPC 16 \u00abEngagements de Pr\u00e9voyance\u00bb<\/strong><\/p>\n

EXPERT FOCUS: Consultation Swiss GAAP RPC 16 \u00abEngagements de Pr\u00e9voyance\u00bb<\/a><\/p>\n

TREX: Consultation Swiss GAAP RPC 16 \u00abEngagements de pr\u00e9voyance\u00bb: Points essentiels du remaniement<\/a><\/p>\n

SwissAccounting\/Standard: Consultation Swiss GAAP RPC 16 \u00abEngagements de Pr\u00e9voyance\u00bb: Points essentiels du remaniement et calendrier indicatif<\/a><\/p>\n

Auteur : Dr. Silvan Loser, 2025<\/em>[\/vc_column_text][\/vc_column][vc_column width= »1\/3″ css= ».vc_custom_1655242970939{margin-top: 10px !important;margin-right: 10px !important;margin-bottom: 10px !important;margin-left: 10px !important;border-top-width: 3px !important;padding-top: 45px !important;padding-right: 45px !important;padding-bottom: 45px !important;padding-left: 45px !important;background-color: #ffffff !important; border-width: 0; border-color: #ff3333 !important; border-style: solid !important;} »][vc_column_text]40 ANS DES SWISS GAAP RPC<\/strong><\/p>\n

TREX: Quatre d\u00e9cennies au service de la pr\u00e9sentation des comptes: Une r\u00e9trospective de 40 ans des Swiss GAAP RPC<\/a><\/p>\n

EXPERT FOCUS: Une r\u00e9trospective de quatre d\u00e9cennies au service de la pr\u00e9sentation des comptes<\/a><\/p>\n

SwissAccounting: Une r\u00e9trospective de 40 ans des Swiss GAAP RPC<\/a><\/p>\n

Auteurs: Prof. Dr. Peter Leibfried, Dr. Andrea Mitterlechner, Carlos Christen, 2024<\/em>[\/vc_column_text][\/vc_column][vc_column width= »1\/3″ css= ».vc_custom_1652466779863{margin-top: 10px !important;margin-right: 10px !important;margin-bottom: 1px !important;margin-left: 10px !important;border-top-width: 3px !important;padding-top: 45px !important;padding-right: 45px !important;padding-bottom: 45px !important;padding-left: 45px !important;background-color: #ffffff !important;border-radius: 3px !important; border-width: 0; border-color: #ff3333 !important; border-style: solid !important;} »][vc_column_text][\/vc_column_text][vc_column_text]La durabilit\u00e9 dans le viseur: nouveaux d\u00e9veloppements \u00e0 propos du guide RPC<\/strong><\/p>\n

SwissAccounting: La durabilit\u00e9 dans le viseur: nouveaux d\u00e9veloppements \u00e0 propos du guide RPC<\/a><\/p>\n

Auteurs : Prof. Dr. Reto Eberle, Louisa Fuchs, 2024<\/em>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column width= »1\/3″ css= ».vc_custom_1670579918265{margin-top: 10px !important;margin-right: 10px !important;margin-bottom: 10px !important;margin-left: 10px !important;border-top-width: 3px !important;padding-top: 45px !important;padding-right: 45px !important;padding-bottom: 45px !important;padding-left: 45px !important;background-color: #ffffff !important; border-width: 0; border-color: #ff3333 !important; border-style: solid !important;} »][vc_column_text]Questions ouvertes selon les Swiss GAAP RPC<\/strong><\/p>\n

veb.ch: Questions ouvertes selon les Swiss GAAP RPC<\/a><\/p>\n

Auteurs: Prof. Dr. Peter Leibfried, 2024<\/em>[\/vc_column_text][\/vc_column][vc_column width= »1\/3″ css= ».vc_custom_1655242970939{margin-top: 10px !important;margin-right: 10px !important;margin-bottom: 10px !important;margin-left: 10px !important;border-top-width: 3px !important;padding-top: 45px !important;padding-right: 45px !important;padding-bottom: 45px !important;padding-left: 45px !important;background-color: #ffffff !important; border-width: 0; border-color: #ff3333 !important; border-style: solid !important;} »][vc_column_text]Rapport d\u2019activit\u00e9 2023<\/strong><\/p>\n

Le Swiss GAAP RPC Rapport d\u2019activit\u00e9 2023<\/a><\/p>\n

Auteur : Prof. Dr. Peter Leibfried, 2024<\/em>[\/vc_column_text][\/vc_column][vc_column width= »1\/3″ css= ».vc_custom_1652466779863{margin-top: 10px !important;margin-right: 10px !important;margin-bottom: 1px !important;margin-left: 10px !important;border-top-width: 3px !important;padding-top: 45px !important;padding-right: 45px !important;padding-bottom: 45px !important;padding-left: 45px !important;background-color: #ffffff !important;border-radius: 3px !important; border-width: 0; border-color: #ff3333 !important; border-style: solid !important;} »][vc_column_text]Quatri\u00e8me \u00e9tude RPC portant sur la pr\u00e9sentation des comptes en suisse<\/strong><\/p>\n

EXPERT FOCUS: Quatri\u00e8me \u00e9tude RPC portant sur la pr\u00e9sentation des comptes en suisse<\/a><\/p>\n

veb.ch: Quatri\u00e8me \u00e9tude RPC portant sur la pr\u00e9sentation des comptes en suisse<\/a><\/p>\n

Auteurs: Prof. Dr. Peter Leibfried, Dr. Daniel B\u00e4ttig, Nicole Meister, 2024<\/em>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column width= »1\/3″ css= ».vc_custom_1670579918265{margin-top: 10px !important;margin-right: 10px !important;margin-bottom: 10px !important;margin-left: 10px !important;border-top-width: 3px !important;padding-top: 45px !important;padding-right: 45px !important;padding-bottom: 45px !important;padding-left: 45px !important;background-color: #ffffff !important; border-width: 0; border-color: #ff3333 !important; border-style: solid !important;} »][vc_column_text]Guide RPC: Gestion du d\u00e9veloppement durable et rapport de durabilit\u00e9 dans les PME<\/strong><\/p>\n

EXPERT FOCUS: GUIDE RPC Gestion du d\u00e9veloppement durable et rapport de durabilit\u00e9 dans les PME<\/a><\/p>\n

TREX: Guide RPC: Gestion du d\u00e9veloppement durable et rapport de durabilit\u00e9 dans les PME<\/a><\/p>\n

veb.ch: Guide RPC: Gestion du d\u00e9veloppement durable et rapport de durabilit\u00e9 dans les PME<\/a><\/p>\n

Auteurs: Prof. Dr. Reto Eberle, Alexandra Allgaier, 2024[\/vc_column_text][\/vc_column][vc_column width= »1\/3″ css= ».vc_custom_1655242970939{margin-top: 10px !important;margin-right: 10px !important;margin-bottom: 10px !important;margin-left: 10px !important;border-top-width: 3px !important;padding-top: 45px !important;padding-right: 45px !important;padding-bottom: 45px !important;padding-left: 45px !important;background-color: #ffffff !important; border-width: 0; border-color: #ff3333 !important; border-style: solid !important;} »][vc_column_text]Swiss GAAP RPC 16 \u00abEngagements de Pre\u0301<\/strong>voyance\u00bb<\/strong><\/p>\n

EXPERT FOCUS: Remaniement de la Swiss GAAP RPC16 \u00abEngagements de Pre\u0301voyance\u00bb<\/a><\/p>\n

veb.ch: Remaniement de la Swiss GAAP RPC 16 \u00abEngagements de pre\u0301voyance\u00bb<\/a><\/p>\n

TREX: Remaniement de la Swiss GAAP RPC 16 « Engagements de pr\u00e8voyance »<\/a><\/p>\n

Auteur: Dr. Silvan Loser, 2023<\/em>[\/vc_column_text][\/vc_column][vc_column width= »1\/3″ css= ».vc_custom_1652466779863{margin-top: 10px !important;margin-right: 10px !important;margin-bottom: 1px !important;margin-left: 10px !important;border-top-width: 3px !important;padding-top: 45px !important;padding-right: 45px !important;padding-bottom: 45px !important;padding-left: 45px !important;background-color: #ffffff !important;border-radius: 3px !important; border-width: 0; border-color: #ff3333 !important; border-style: solid !important;} »][vc_column_text]<\/p>\n

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Rapport d’activit\u00e9 2022<\/strong><\/p>\n

Le Swiss GAAP RPC Rapport d’activit\u00e9 2022<\/a><\/p>\n

Auteur : Prof. Dr. Peter Leibfried, 2022<\/em><\/p>\n<\/div>\n<\/div>\n<\/div>\n

[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column width= »1\/3″ css= ».vc_custom_1652466779863{margin-top: 10px !important;margin-right: 10px !important;margin-bottom: 1px !important;margin-left: 10px !important;border-top-width: 3px !important;padding-top: 45px !important;padding-right: 45px !important;padding-bottom: 45px !important;padding-left: 45px !important;background-color: #ffffff !important;border-radius: 3px !important; border-width: 0; border-color: #ff3333 !important; border-style: solid !important;} »][vc_column_text]<\/p>\n

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Swiss GAAP RPC 30 \u00abComptes consolide\u0301s\u00bb<\/strong><\/p>\n

EXPERT FOCUS : Swiss GAAP RPC 30 \u00abComptes consolide\u0301s\u00bb: Aperc\u0327u et conseils pratiques pour l\u2019application de la nouvelle recommandation<\/a><\/p>\n

TREX : Swiss GAAP RPC 30 \u00abComptes consolide\u0301s\u00bb: Aperc\u0327u et conseils pratiques pour l\u2019application de la nouvelle recommandation<\/a><\/p>\n

TREX (Audio) : Swiss GAAP RPC 30 \u00abComptes consolide\u0301s\u00bb: Aperc\u0327u et conseils pratiques pour l\u2019application de la nouvelle recommandation<\/a><\/p>\n

Auteurs: Patrick Balkanyi, Dr. Anita Gierbl, Thomas Keel & Felix Blaser, 2022<\/em><\/p>\n<\/div>\n<\/div>\n<\/div>\n

[\/vc_column_text][\/vc_column][vc_column width= »1\/3″ css= ».vc_custom_1655242970939{margin-top: 10px !important;margin-right: 10px !important;margin-bottom: 10px !important;margin-left: 10px !important;border-top-width: 3px !important;padding-top: 45px !important;padding-right: 45px !important;padding-bottom: 45px !important;padding-left: 45px !important;background-color: #ffffff !important; border-width: 0; border-color: #ff3333 !important; border-style: solid !important;} »][vc_column_text]Swiss GAAP RPC 28 dans le contexte de Swiss GAAP RPC 21<\/strong><\/p>\n

EXPERT FOCUS : Application de la Swiss GAAP RPC 28 pour les comptes annuels pre\u0301sente\u0301s selon la Swiss GAAP RPC 21<\/a><\/p>\n

TREX : Application de la Swiss GAAP RPC 28 pour les comptes annuels pre\u0301sente\u0301s selon la Swiss GAAP RPC 21<\/a><\/p>\n

Auteurs : Prof. Dr. Reto Eberle & Dr. Heiko M. Petry, 2022<\/em><\/p>\n

[\/vc_column_text][\/vc_column][vc_column width= »1\/3″ css= ».vc_custom_1670579918265{margin-top: 10px !important;margin-right: 10px !important;margin-bottom: 10px !important;margin-left: 10px !important;border-top-width: 3px !important;padding-top: 45px !important;padding-right: 45px !important;padding-bottom: 45px !important;padding-left: 45px !important;background-color: #ffffff !important; border-width: 0; border-color: #ff3333 !important; border-style: solid !important;} »][vc_column_text]<\/p>\n

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Tableau de traduction des termes comptables<\/strong><\/p>\n

RPC Traductions termes comptables (fran\u00e7ais)<\/a><\/p>\n<\/div>\n<\/div>\n<\/div>\n

[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column width= »1\/3″ css= ».vc_custom_1652466779863{margin-top: 10px !important;margin-right: 10px !important;margin-bottom: 1px !important;margin-left: 10px !important;border-top-width: 3px !important;padding-top: 45px !important;padding-right: 45px !important;padding-bottom: 45px !important;padding-left: 45px !important;background-color: #ffffff !important;border-radius: 3px !important; border-width: 0; border-color: #ff3333 !important; border-style: solid !important;} »][vc_column_text]Swiss GAAP RPC 28 \u2013 Subventions publiques<\/strong><\/p>\n

EXPERT FOCUS : La nouvelle recommandation Swiss GAAP RPC 28 \u00ab Subventions publiques \u00bb<\/a><\/p>\n

TREX : La nouvelle recommandation Swiss GAAP RPC 28 \u00ab Subventions publiques \u00bb<\/a><\/p>\n

Auteurs : Michael Annen & Dr. Heiko M. Petry, 2022<\/em><\/p>\n

[\/vc_column_text][\/vc_column][vc_column width= »1\/3″ css= ».vc_custom_1641914572725{margin-top: 10px !important;margin-right: 10px !important;margin-bottom: 10px !important;margin-left: 10px !important;border-top-width: 3px !important;padding-top: 45px !important;padding-right: 45px !important;padding-bottom: 45px !important;padding-left: 45px !important;background-color: #ffffff !important;border-radius: 3px !important; border-width: 0; border-color: #ff3333 !important; border-style: solid !important;} »][vc_column_text]Rapport d’activit\u00e9 2021<\/strong><\/p>\n

Le Swiss GAAP RPC Rapport d’activit\u00e9 2021<\/a><\/em><\/p>\n

Gestion : Prof. Dr. Peter Leibfried, 2021<\/em>[\/vc_column_text][\/vc_column][vc_column width= »1\/3″ css= ».vc_custom_1654775580315{margin-top: 10px !important;margin-right: 10px !important;margin-bottom: 10px !important;margin-left: 10px !important;border-top-width: 3px !important;padding-top: 45px !important;padding-right: 45px !important;padding-bottom: 45px !important;padding-left: 45px !important;background-color: #ffffff !important; border-width: 0; border-color: #ff3333 !important; border-style: solid !important;} »][vc_column_text]Swiss GAAP RPC 30 – Comptes consolid\u00e9s<\/strong><\/p>\n

EXPERT FOCUS : Consultation Swiss GAAP RPC 30 Comptes consolid\u00e9s<\/a><\/p>\n

TREX : Consultation Swiss GAAP RPC 30 Comptes consolid\u00e9s<\/a><\/p>\n

veb : Consultation Swiss GAAP RPC 30 Comptes consolid\u00e9s\u00a0<\/a><\/p>\n

Auteurs :\u00a0Patrick Balkanyi, Dr. Anita Gierbl, Thomas Keel, & Felix Blaser, 2021<\/em>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column width= »1\/3″ css= ».vc_custom_1641914583374{margin-top: 10px !important;margin-right: 10px !important;margin-bottom: 10px !important;margin-left: 10px !important;border-top-width: 3px !important;padding-top: 45px !important;padding-right: 45px !important;padding-bottom: 45px !important;padding-left: 45px !important;background-color: #ffffff !important;border-radius: 3px !important; border-width: 0; border-color: #ff3333 !important; border-style: solid !important;} »][vc_column_text]Swiss GAAP RPC 28 – Subventions publiques<\/strong><\/p>\n

EXPERT FOCUS : Projet de recommandation relative aux Subventions publiques<\/a><\/p>\n

TREX : Mise en consultation de la recommandation Subventions publiques<\/a><\/p>\n

Auteurs : Michael Annen & Dr. Heiko M. Petry, 2021<\/em>[\/vc_column_text][\/vc_column][vc_column width= »1\/3″ css= ».vc_custom_1572272583993{margin-top: 10px !important;margin-right: 10px !important;margin-bottom: 10px !important;margin-left: 10px !important;border-top-width: 3px !important;padding-top: 45px !important;padding-right: 45px !important;padding-bottom: 45px !important;padding-left: 45px !important;background-color: #ffffff !important;border-radius: 3px !important; border-width: 0; border-color: #ff3333 !important; border-style: solid !important;} »][vc_column_text]Rapport d\u2019activit\u00e9 2020<\/strong><\/p>\n

Le Swiss GAAP RPC Rapport d’activit\u00e9 2020<\/a><\/em><\/p>\n

Gestion : Prof. Dr. Peter Leibfried, 2020<\/em>[\/vc_column_text][\/vc_column][vc_column width= »1\/3″ css= ».vc_custom_1572272566106{margin-top: 10px !important;margin-right: 10px !important;margin-bottom: 10px !important;margin-left: 10px !important;border-top-width: 3px !important;padding-top: 45px !important;padding-right: 45px !important;padding-bottom: 45px !important;padding-left: 45px !important;background-color: #ffffff !important;border-radius: 3px !important; border-width: 0; border-color: #ff3333 !important; border-style: solid !important;} »][vc_column_text]Rapport d\u2019activit\u00e9 2019<\/strong><\/p>\n

Le Swiss GAAP RPC Rapport d’activit\u00e9 2019<\/a><\/em><\/p>\n

Gestion : Prof. Dr. Peter Leibfried, 2019<\/em>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column width= »1\/3″ css= ».vc_custom_1572272576354{margin-top: 10px !important;margin-right: 10px !important;margin-bottom: 10px !important;margin-left: 10px !important;border-top-width: 3px !important;padding-top: 45px !important;padding-right: 45px !important;padding-bottom: 45px !important;padding-left: 45px !important;background-color: #ffffff !important;border-radius: 3px !important; border-width: 0; border-color: #ff3333 !important; border-style: solid !important;} »][vc_column_text]Rapport d\u2019activit\u00e9 2018<\/strong><\/p>\n

Le\u00a0Swiss GAAP RPC\u00a0Rapport d\u2019activit\u00e9 2018<\/a><\/p>\n

Gestion : Prof. Dr. Peter Leibfried, 2018<\/em>[\/vc_column_text][\/vc_column][vc_column width= »1\/3″ css= ».vc_custom_1572272583993{margin-top: 10px !important;margin-right: 10px !important;margin-bottom: 10px !important;margin-left: 10px !important;border-top-width: 3px !important;padding-top: 45px !important;padding-right: 45px !important;padding-bottom: 45px !important;padding-left: 45px !important;background-color: #ffffff !important;border-radius: 3px !important; border-width: 0; border-color: #ff3333 !important; border-style: solid !important;} »][vc_column_text]Swiss GAAP RPC 14\u00a0Comptes consolid\u00e9s des compagnies d\u2019assurance<\/strong><\/p>\n

Projet Swiss GAAP RPC \u00abPr\u00e9sentation des comptes des compagnies d\u2019assurance\u00bb<\/a><\/p>\n

Auteur : Prof. Dr. Reto Eberle, 2018<\/em>[\/vc_column_text][\/vc_column][vc_column width= »1\/3″ css= ».vc_custom_1572272566106{margin-top: 10px !important;margin-right: 10px !important;margin-bottom: 10px !important;margin-left: 10px !important;border-top-width: 3px !important;padding-top: 45px !important;padding-right: 45px !important;padding-bottom: 45px !important;padding-left: 45px !important;background-color: #ffffff !important;border-radius: 3px !important; border-width: 0; border-color: #ff3333 !important; border-style: solid !important;} »][vc_column_text]Swiss GAAP RPC 30 Comptes consolid\u00e9s\u00a0<\/strong><\/p>\n

Proc\u00e9dure de v\u00e9rification Swiss GAAP RPC 30 Comptes Consolid\u00e9s<\/a><\/p>\n

Auteur : Patrick Balkanyi, 2017<\/em><\/p>\n

[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column width= »1\/3″ css= ».vc_custom_1572272694295{margin-top: 10px !important;margin-right: 10px !important;margin-bottom: 10px !important;margin-left: 10px !important;border-top-width: 3px !important;padding-top: 45px !important;padding-right: 45px !important;padding-bottom: 45px !important;padding-left: 45px !important;background-color: #ffffff !important;background-position: center !important;background-repeat: no-repeat !important;background-size: cover !important;border-radius: 3px !important; border-width: 0; border-color: #ff3333 !important; border-style: solid !important;} »][vc_column_text]Reconnaissance du chiffre d’affaires<\/strong><\/p>\n

Consultation reconnaissance du chiffre d’aiffaires<\/a><\/p>\n

Auteur :\u00a0<\/em>Prof. Dr. Peter Leibfried, 2014<\/em>[\/vc_column_text][\/vc_column][vc_column width= »1\/3″ css= ».vc_custom_1572272891298{margin-top: 10px !important;margin-right: 10px !important;margin-bottom: 10px !important;margin-left: 10px !important;border-top-width: 3px !important;padding-top: 45px !important;padding-right: 45px !important;padding-bottom: 45px !important;padding-left: 45px !important;background-color: #ffffff !important;background-position: center !important;background-repeat: no-repeat !important;background-size: cover !important;border-radius: 3px !important; border-width: 0; border-color: #ff3333 !important; border-style: solid !important;} @media (min-width: 768px) { .vc_custom_1572272891298{margin-right: 10px !important;margin-bottom: 10px !important;margin-left: 10px !important;padding-right: 45px !important;padding-bottom: 45px !important;padding-left: 45px !important;}} @media (min-width: 992px) { .vc_custom_1572272891298{margin-right: 10px !important;margin-bottom: 10px !important;margin-left: 10px !important;padding-right: 45px !important;padding-bottom: 45px !important;padding-left: 45px !important;}} @media (min-width: 1200px) { .vc_custom_1572272891298{margin-right: 10px !important;margin-bottom: 10px !important;margin-left: 10px !important;padding-right: 45px !important;padding-bottom: 45px !important;padding-left: 45px !important;}} »][vc_column_text]Swiss GAAP RPC 31 Recommandation compl\u00e9mentaire pour les soci\u00e9t\u00e9s cot\u00e9es<\/strong><\/p>\n

Swiss GAAP RPC 31 Une extension mod\u00e9r\u00e9e<\/a><\/p>\n

Auteurs :\u00a0<\/em>Prof. Dr. Conrad Meyer\/<\/em>Dr. Daniel Suter, 2013<\/em>[\/vc_column_text][\/vc_column][vc_column width= »1\/3″ css= ».vc_custom_1572272785162{margin-top: 10px !important;margin-right: 10px !important;margin-bottom: 10px !important;margin-left: 10px !important;border-top-width: 3px !important;padding-top: 45px !important;padding-right: 45px !important;padding-bottom: 45px !important;padding-left: 45px !important;background-color: #ffffff !important;border-radius: 3px !important; border-width: 0; border-color: #ff3333 !important; border-style: solid !important;} @media (min-width: 768px) { .vc_custom_1572272785162{margin-right: 10px !important;margin-bottom: 10px !important;margin-left: 10px !important;padding-right: 45px !important;padding-bottom: 45px !important;padding-left: 45px !important;}} @media (min-width: 992px) { .vc_custom_1572272785162{margin-right: 10px !important;margin-bottom: 10px !important;margin-left: 10px !important;padding-right: 45px !important;padding-bottom: 45px !important;padding-left: 45px !important;}} @media (min-width: 1200px) { .vc_custom_1572272785162{margin-right: 10px !important;margin-bottom: 10px !important;margin-left: 10px !important;padding-right: 45px !important;padding-bottom: 45px !important;padding-left: 45px !important;}} »][vc_column_text]Swiss GAAP RPC 31 Recommandation compl\u00e9mentaire pour les soci\u00e9t\u00e9s cot\u00e9es<\/strong><\/p>\n

Une nouvelle recommandation pour les entit\u00e9s cot\u00e9es<\/a><\/p>\n

Auteurs : Prof. Dr. Conrad Meyer\/Dr. Daniel Suter, 2012<\/em>[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n","protected":false},"excerpt":{"rendered":"

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