{"id":2288,"date":"2016-11-16T14:55:59","date_gmt":"2016-11-16T13:55:59","guid":{"rendered":"https:\/\/www.fer.ch\/fr\/?page_id=2288"},"modified":"2022-04-07T13:44:09","modified_gmt":"2022-04-07T11:44:09","slug":"criteries","status":"publish","type":"page","link":"https:\/\/www.fer.ch\/fr\/le-concept\/criteries\/","title":{"rendered":"Critères"},"content":{"rendered":"

[vc_row css= ».vc_custom_1479304768514{padding-top: 100px !important;} »][vc_column width= »2\/3″][vc_column_text]<\/p>\n

Crit\u00e8re d\u2019application des RPC fondamentales<\/h1>\n

Une entit\u00e9 peut appliquer les RPC fondamentales d\u00e8s lors que, au cours de deux exercices successifs, elle ne d\u00e9passe pas deux des crit\u00e8res suivants:[\/vc_column_text][\/vc_column][vc_column width= »1\/3″][\/vc_column][\/vc_row][vc_row css= ».vc_custom_1480060594343{padding-top: 50px !important;padding-bottom: 100px !important;} »][vc_column width= »1\/3″][vc_column_text css_animation= »countup »]<\/p>\n

10 000 000 CHF<\/h2>\n

total du bilan<\/p>\n

[\/vc_column_text][\/vc_column][vc_column width= »1\/3″][vc_column_text css_animation= »countup »]<\/p>\n

20 000 000 CHF<\/h2>\n

chiffre d\u2019affaires<\/p>\n

[\/vc_column_text][\/vc_column][vc_column width= »1\/3″][vc_column_text css_animation= »countup »]<\/p>\n

50\u00a0emplois<\/h2>\n

\u00e0 plein temps en moyenne annuelle<\/p>\n

[\/vc_column_text][\/vc_column][\/vc_row][vc_row css= ».vc_custom_1479304776962{padding-bottom: 100px !important;} »][vc_column][vc_row_inner equal_height= »yes » css= ».vc_custom_1478262707049{margin-right: 1px !important;margin-left: 0px !important;} »][vc_column_inner width= »1\/2″ css= ».vc_custom_1478262550702{margin-right: 20px !important;border-top-width: 3px !important;padding-top: 45px !important;padding-right: 45px !important;padding-left: 45px !important;background-color: #ffffff !important;border-top-color: #ff3333 !important;border-top-style: solid !important;} »][vc_column_text]<\/p>\n

Les groupes<\/h3>\n

Les groupes doivent \u00e9galement appliquer la Swiss GAAP RPC 30 \u00abComptes consolid\u00e9s\u00bb. Toutes les r\u00e8gles qui concernent la consolidation sont regroup\u00e9es dans cette recommandation. Les groupes doivent par cons\u00e9quent respecter en tant que petites entit\u00e9s (selon les crit\u00e8res de taille de la Swiss GAAP RPC 1 \u00abPrincipes\u00bb) les RPC fondamentales et la Swiss GAAP RPC 30 et, en tant qu\u2019entit\u00e9s de taille moyenne, les RPC fondamentales, les autres Swiss GAAP RPC et la Swiss GAAP RPC 30.[\/vc_column_text][\/vc_column_inner][vc_column_inner width= »1\/2″ css= ».vc_custom_1478262561716{margin-left: 20px !important;border-top-width: 3px !important;padding-top: 45px !important;padding-right: 45px !important;padding-left: 45px !important;background-color: #ffffff !important;border-top-color: #ff3333 !important;border-top-style: solid !important;} »][vc_column_text]<\/p>\n

Les soci\u00e9t\u00e9s cot\u00e9es<\/h3>\n

Les soci\u00e9t\u00e9s cot\u00e9es doivent maintenant respecter la Swiss GAAP RPC 31 \u00abRecommandation compl\u00e9mentaire pour les soci\u00e9t\u00e9s cot\u00e9es\u00bb. L\u2019utilisation exclusive des RPC fondamentales pour les soci\u00e9t\u00e9s cot\u00e9es n\u2019est pas autoris\u00e9e. [\/vc_column_text][\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row]<\/p>\n","protected":false},"excerpt":{"rendered":"

[vc_row css= ».vc_custom_1479304768514{padding-top: 100px !important;} »][vc_column width= »2\/3″][vc_column_text] Crit\u00e8re d\u2019application des RPC fondamentales Une entit\u00e9 peut appliquer les RPC fondamentales d\u00e8s lors que, au cours de deux exercices successifs, elle ne d\u00e9passe pas deux des crit\u00e8res suivants:[\/vc_column_text][\/vc_column][vc_column width= »1\/3″][\/vc_column][\/vc_row][vc_row css= ».vc_custom_1480060594343{padding-top: 50px !important;padding-bottom: 100px !important;} »][vc_column width= »1\/3″][vc_column_text css_animation= »countup »] 10 000 000 CHF total du bilan [\/vc_column_text][\/vc_column][vc_column width= »1\/3″][vc_column_text css_animation= »countup »] 20 000 000 …<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":997,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":[],"yoast_head":"\nCrit\u00e8res - 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\/le-concept\/criteries\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Crit\u00e8res - 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Swiss GAAP FER","og_description":"[vc_row css= ».vc_custom_1479304768514{padding-top: 100px !important;} »][vc_column width= »2\/3″][vc_column_text] Crit\u00e8re d\u2019application des RPC fondamentales Une entit\u00e9 peut appliquer les RPC fondamentales d\u00e8s lors que, au cours de deux exercices successifs, elle ne d\u00e9passe pas deux des crit\u00e8res suivants:[\/vc_column_text][\/vc_column][vc_column width= »1\/3″][\/vc_column][\/vc_row][vc_row css= ».vc_custom_1480060594343{padding-top: 50px !important;padding-bottom: 100px !important;} »][vc_column width= »1\/3″][vc_column_text css_animation= »countup »] 10 000 000 CHF total du bilan [\/vc_column_text][\/vc_column][vc_column width= »1\/3″][vc_column_text css_animation= »countup »] 20 000 000 …","og_url":"https:\/\/www.fer.ch\/fr\/le-concept\/criteries\/","og_site_name":"Swiss GAAP FER","article_modified_time":"2022-04-07T11:44:09+00:00","twitter_card":"summary","twitter_misc":{"Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebSite","@id":"https:\/\/www.fer.ch\/#website","url":"https:\/\/www.fer.ch\/","name":"Swiss GAAP FER","description":"Fondation pour les recommandations relatives \u00e0 la pr\u00e9sentation des comptes (Swiss GAAP RPC)","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.fer.ch\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"fr-FR"},{"@type":"WebPage","@id":"https:\/\/www.fer.ch\/fr\/le-concept\/criteries\/#webpage","url":"https:\/\/www.fer.ch\/fr\/le-concept\/criteries\/","name":"Crit\u00e8res - 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