{"id":17299,"date":"2025-02-18T14:39:06","date_gmt":"2025-02-18T13:39:06","guid":{"rendered":"https:\/\/www.fer.ch\/historique-developpement-des-swiss-gaap-rpc-depuis-1985\/"},"modified":"2025-02-18T16:17:46","modified_gmt":"2025-02-18T15:17:46","slug":"historique","status":"publish","type":"page","link":"https:\/\/www.fer.ch\/fr\/historique\/","title":{"rendered":"Historique – développement des Swiss GAAP RPC depuis 1985"},"content":{"rendered":"

L’\u00e9volution des recommandations relatives \u00e0 la pr\u00e9sentation des comptes peut \u00eatre divis\u00e9e en deux phases. De 1985 \u00e0 2006, une nouvelle norme a \u00e9t\u00e9 d\u00e9finie pour chaque th\u00e8me pertinent. Le 1er janvier 2007, une r\u00e9vision fondamentale a eu lieu, qui a d\u00e9bouch\u00e9 sur le concept modulaire encore en vigueur aujourd’hui.<\/p>\n

De 1985 \u00e0 2006<\/h3>\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Num\u00e9ro<\/td>\nDernier titre de la recommandation<\/td>\n1985<\/td>\n1986<\/td>\n1987<\/td>\n1988<\/td>\n1989<\/td>\n1990<\/td>\n1991<\/td>\n1992<\/td>\n1993<\/td>\n1994<\/td>\n1995<\/td>\n1996<\/td>\n1997<\/td>\n1998<\/td>\n1999<\/td>\n2000<\/td>\n2001<\/td>\n2002<\/td>\n2003<\/td>\n2004<\/td>\n2005<\/td>\n2006<\/td>\nTransformation en 2007<\/td>\n<\/tr>\n
RPC 0<\/td>\nObjectif, th\u00e8mes et proc\u00e9dures des recommandations relatives \u00e0 la pr\u00e9sentation des comptes<\/td>\nP<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\nV<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\nA<\/td>\nCadre conceptuel, RPC 1<\/td>\n<\/tr>\n
RPC 1<\/td>\nLes \u00e9l\u00e9ments des comptes annuels et des comptes consolid\u00e9s<\/td>\nP<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\nV<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\nA<\/td>\nCadre conceptuel, RPC 3, RPC 30<\/td>\n<\/tr>\n
RPC 2<\/td>\nLes comptes consolid\u00e9s<\/td>\n<\/td>\nP<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\nV<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\nA<\/td>\nRPC 30<\/td>\n<\/tr>\n
RPC 3<\/td>\nLes bases et les principes de l’\u00e9tablissement r\u00e9gulier des comptes<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\nP<\/td>\n<\/td>\n<\/td>\n<\/td>\nV<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\nA<\/td>\nCadre conceptuel<\/td>\n<\/tr>\n
RPC 4<\/td>\nConversion mon\u00e9taire des comptes annuels libell\u00e9s en monnaies \u00e9trang\u00e8res lors de la consolidation<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\nP<\/td>\n<\/td>\n<\/td>\n<\/td>\nV<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\nA<\/td>\nRPC 30 (partiellement), RPC 2<\/td>\n<\/tr>\n
RPC 5<\/td>\nPrincipes d’\u00e9valuation dans les comptes consolid\u00e9s<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\nP<\/td>\n<\/td>\n<\/td>\n<\/td>\nV<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\nA<\/td>\nRPC 2, RPC 30<\/td>\n<\/tr>\n
RPC 6<\/td>\nTableau de financement<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\nP<\/td>\n<\/td>\nV<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\nA<\/td>\nRPC 4, RPC 30<\/td>\n<\/tr>\n
RPC 7<\/td>\nPr\u00e9sentation et structure du bilan et du compte de r\u00e9sultat consolid\u00e9<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\nP<\/td>\n<\/td>\nV<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\nA<\/td>\nRPC 3, RPC 30<\/td>\n<\/tr>\n
RPC 8<\/td>\nAnnexe aux comptes consolid\u00e9s<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\nP<\/td>\n<\/td>\nV<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\nA<\/td>\nRPC 6, RPC 30<\/td>\n<\/tr>\n
RPC 9<\/td>\nLes valeurs incorporelles<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\nV<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\nA<\/td>\nRPC 10, RPC 30 (goodwill)<\/td>\n<\/tr>\n
RPC 10<\/td>\nOp\u00e9rations hors bilan<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\nV<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\nA<\/td>\nRPC 5, RPC 27 (d\u00e9riv\u00e9s)<\/td>\n<\/tr>\n
RPC 11<\/td>\nLes imp\u00f4ts dans les comptes consolid\u00e9s<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\nV<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\nRPC 11, RPC 30<\/td>\n<\/tr>\n
RPC 12<\/td>\nRapport interm\u00e9diaire<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\nV<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\nE<\/td>\n<\/td>\nV<\/td>\n<\/td>\nRPC 12<\/td>\n<\/tr>\n
RPC 13<\/td>\nPr\u00e9sentation des transactions de leasing du point de vue du preneur de leasing<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\nV<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
RPC 14<\/td>\nComptes consolid\u00e9s des compagnies d’assurances<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\nV<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\nV<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
RPC 15<\/td>\nTransactions avec des parties li\u00e9es de la soci\u00e9t\u00e9 (related parties)<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\nE<\/td>\n<\/td>\nV<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\nRPC 15, RPC 30<\/td>\n<\/tr>\n
RPC 16<\/td>\nEngagements de pr\u00e9voyance<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\nE<\/td>\n<\/td>\n<\/td>\nV<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\nE<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
RPC 17<\/td>\nLes stocks dans le groupe<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\nE<\/td>\n<\/td>\nV<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\nRPC 17, RPC 30<\/td>\n<\/tr>\n
RPC 18<\/td>\nLes immobilisations corporelles<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\nE<\/td>\n<\/td>\nV<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
RPC 19<\/td>\nComptes individuels<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\nE<\/td>\nV<\/td>\n<\/td>\n<\/td>\nA<\/td>\nCadre conceptuel<\/td>\n<\/tr>\n
RPC 20<\/td>\nD\u00e9pr\u00e9ciation d’actifs (Impairment)<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\nV<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\nRPC 20, RPC 2<\/td>\n<\/tr>\n
RPC 21<\/td>\nEtablissement des comptes des organisations sociales d’utilit\u00e9 publique \u00e0 but non lucratif<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\nE<\/td>\nV<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
RPC 22<\/td>\nContrats de construction<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\nV<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
RPC 23<\/td>\nProvisions<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\nE<\/td>\nV<\/td>\n<\/td>\n<\/td>\nRPC 23, RPC 30<\/td>\n<\/tr>\n
RPC 24<\/td>\nFonds propres et pr\u00e9sentation dans les comptes de propres actions et de transactions avec des actionnaires<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\nE<\/td>\nI<\/td>\n<\/td>\n<\/td>\nRPC 24<\/td>\n<\/tr>\n
RPC 26<\/td>\nPr\u00e9sentation des comptes des institutions de pr\u00e9voyance professionnelle<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\nV<\/td>\n<\/td>\n<\/td>\nRPC 24, RPC 30<\/td>\n<\/tr>\n
CC<\/td>\nCadre conceptuel des Swiss GAAP RPC<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\nV<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

Depuis 2007<\/h3>\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Scope<\/td>\nNum\u00e9ro<\/td>\nTitre de la recommandation<\/td>\n2007<\/td>\n2008<\/td>\n2009<\/td>\n2010<\/td>\n2011<\/td>\n2012<\/td>\n2013<\/td>\n2014<\/td>\n2015<\/td>\n2016<\/td>\n2017<\/td>\n2018<\/td>\n2019<\/td>\n2020<\/td>\n2021<\/td>\n2022<\/td>\n2023<\/td>\n2024<\/td>\n<\/tr>\n
CC<\/td>\nCC<\/td>\nCadre conceptuel des Swiss GAAP RPC<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\nV<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
RPC
fondamentales<\/td>\n		RPC 1<\/td>\nPrincipes<\/td>\nV<\/td>\n<\/td>\nV<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
RPC 2<\/td>\n\u00c9valuation<\/td>\nV<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\nV<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
RPC 3<\/td>\nPr\u00e9sentation et structure<\/td>\nV<\/td>\n<\/td>\nV<\/td>\n<\/td>\n<\/td>\n<\/td>\nV<\/td>\n<\/td>\n<\/td>\nV<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
RPC 4<\/td>\nTableau de flux de tr\u00e9sorerie<\/td>\nV<\/td>\n<\/td>\nV<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
RPC 5<\/td>\nOp\u00e9rations hors bilan<\/td>\nV<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
RPC 6<\/td>\nAnnexe<\/td>\nV<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\nV<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
Autres RPC<\/td>\nRPC 10<\/td>\nValeurs incorporelles<\/td>\nV<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
RPC 11<\/td>\nImp\u00f4ts sur les b\u00e9n\u00e9fices<\/td>\nV<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
RPC 12<\/td>\nRapport interm\u00e9diaire<\/td>\nV<\/td>\n<\/td>\nV<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\nA<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
RPC 13<\/td>\nTransactions de leasing<\/td>\nV<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
Secteur<\/td>\nRPC 14<\/td>\nComptes consolid\u00e9s des compagnies d’assurance<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\nA<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
Autres RPC<\/td>\nRPC 15<\/td>\nTransactions avec des parties li\u00e9es (related parties)<\/td>\nV<\/td>\n<\/td>\nV<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
RPC 16<\/td>\nEngagements de pr\u00e9voyance<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\nV<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\nE<\/td>\n<\/tr>\n
RPC 17<\/td>\nStocks<\/td>\nV<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\nV<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
RPC 18<\/td>\nImmobilisations corporelles<\/td>\nV<\/td>\n<\/td>\n<\/td>\nV<\/td>\n<\/td>\n<\/td>\nV<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
RPC 20<\/td>\nD\u00e9pr\u00e9ciation d’actifs<\/td>\nV<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
Secteur<\/td>\nRPC 21<\/td>\nEtablissement des comptes des organisations d’utilit\u00e9 publique \u00e0 but non lucratif<\/td>\nV<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\nV<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
Autres RPC<\/td>\nRPC 22<\/td>\nContrats de construction (contrats \u00e0 long terme)<\/td>\nV<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
RPC 23<\/td>\nProvisions<\/td>\nV<\/td>\n<\/td>\n<\/td>\nV<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
RPC 24<\/td>\nFonds propres et transactions avec des actionnaires<\/td>\nV<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
Secteur<\/td>\nRPC 26<\/td>\nPr\u00e9sentation des comptes des institutions de pr\u00e9voyance<\/td>\n<\/td>\n<\/td>\nV<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\nV<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
Autres RPC<\/td>\nRPC 27<\/td>\nInstruments financiers d\u00e9riv\u00e9s<\/td>\nV<\/td>\n<\/td>\n<\/td>\nV<\/td>\n<\/td>\n<\/td>\nV<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
RPC 28<\/td>\nSubventions publiques<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\nE<\/td>\n<\/td>\n<\/td>\nV<\/td>\n<\/tr>\n
Groupes<\/td>\nRPC 30<\/td>\nComptes consolid\u00e9s<\/td>\nV<\/td>\n<\/td>\nV<\/td>\n<\/td>\n<\/td>\n<\/td>\nV<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\nE<\/td>\n<\/td>\n<\/td>\nV<\/td>\n<\/tr>\n
Soc. cot\u00e9es<\/td>\nRPC 31<\/td>\nRecommandation compl\u00e9mentaire pour les soci\u00e9t\u00e9s cot\u00e9es<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\nE<\/td>\n<\/td>\n<\/td>\nV<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
Secteur<\/td>\nRPC 40<\/td>\nPr\u00e9sentation des comptes des compagnies d’assurance<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\nE<\/td>\n<\/td>\n<\/td>\nV<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
Secteur<\/td>\nRPC 41<\/td>\nPr\u00e9sentation des comptes des assureurs incendie et assureurs maladie<\/td>\n<\/td>\n<\/td>\nE<\/td>\n<\/td>\n<\/td>\nV<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

<\/p>\n

L\u00e9gende:<\/p>\n\n\n\n\n\n\n\n\n\n
<\/td>\n\u00a0= en vigueur<\/td>\n<\/tr>\n
P<\/td>\n\u00a0= date de publication (jusqu’en 1994 aucune date de mise en vigueur n’\u00e9tait indiqu\u00e9e dans les brochures)<\/td>\n<\/tr>\n
I<\/td>\n\u00a0= mise en vigueur (pour la premi\u00e8re fois ou apr\u00e8s remaniement)<\/td>\n<\/tr>\n
A<\/td>\n\u00a0= abrog\u00e9e \u00e0 la fin de l’ann\u00e9e indiqu\u00e9e<\/td>\n<\/tr>\n
<\/td>\n\u00a0= recommandation n’existe plus ou pas encore<\/td>\n<\/tr>\n
E<\/td>\n\u00a0= publication d’\u00e9bauche<\/td>\n<\/tr>\n
E<\/td>\n\u00a0= publication d’\u00e9bauche concernant le remaniement d’une recommandation existante<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

T\u00e9l\u00e9charger comme fichier PDF<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

L’\u00e9volution des recommandations relatives \u00e0 la pr\u00e9sentation des comptes peut \u00eatre divis\u00e9e en deux phases. De 1985 \u00e0 2006, une nouvelle norme a \u00e9t\u00e9 d\u00e9finie pour chaque th\u00e8me pertinent. Le 1er janvier 2007, une r\u00e9vision fondamentale a eu lieu, qui a d\u00e9bouch\u00e9 sur le concept modulaire encore en vigueur aujourd’hui. De 1985 \u00e0 2006 Num\u00e9ro …<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":[],"yoast_head":"\nHistorique - d\u00e9veloppement des Swiss GAAP RPC depuis 1985 - 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\/historique\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Historique - d\u00e9veloppement des Swiss GAAP RPC depuis 1985 - Swiss GAAP FER\" \/>\n<meta property=\"og:description\" content=\"L’\u00e9volution des recommandations relatives \u00e0 la pr\u00e9sentation des comptes peut \u00eatre divis\u00e9e en deux phases. De 1985 \u00e0 2006, une nouvelle norme a \u00e9t\u00e9 d\u00e9finie pour chaque th\u00e8me pertinent. 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