{"id":2303,"date":"2016-11-16T15:15:38","date_gmt":"2016-11-16T14:15:38","guid":{"rendered":"https:\/\/www.fer.ch\/fr\/?page_id=2303"},"modified":"2016-12-21T15:50:01","modified_gmt":"2016-12-21T14:50:01","slug":"avantages","status":"publish","type":"page","link":"https:\/\/www.fer.ch\/fr\/le-concept\/avantages\/","title":{"rendered":"Avantages"},"content":{"rendered":"

[vc_row css= ».vc_custom_1479305690543{padding-top: 100px !important;padding-bottom: 100px !important;} »][vc_column][vc_column_text]<\/p>\n

Avantages de l\u2019application des Swiss GAAP RPC<\/h1>\n

[\/vc_column_text][vc_row_inner equal_height= »yes » css= ».vc_custom_1482321941290{margin-right: 1px !important;margin-left: 0px !important;padding-top: 50px !important;padding-bottom: 20px !important;} »][vc_column_inner width= »1\/3″ css= ».vc_custom_1478262861977{margin-right: 10px !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

Pr\u00e9sentation r\u00e9aliste du patrimoine, de la situation financi\u00e8re et des r\u00e9sultats<\/h4>\n

Les Swiss GAAP RPC ont pour objectif premier de fournir une image fid\u00e8le de la situation \u00e9conomique d\u2019une entreprise et accroissent ainsi la transparence. C\u2019est pourquoi la pr\u00e9sentation des comptes selon les Swiss GAAP RPC constitue aussi une base importante pour les d\u00e9cisions entrepreneuriales.[\/vc_column_text][\/vc_column_inner][vc_column_inner width= »1\/3″ css= ».vc_custom_1478262936860{margin-right: 10px !important;margin-left: 10px !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

Haut degr\u00e9 de notori\u00e9t\u00e9 en Suisse<\/h4>\n

Les Swiss GAAP RPC jouissent d\u2019une haute notori\u00e9t\u00e9 en Suisse. Elles promeuvent la communication avec les investisseurs, les banques et d\u2019autres cercles int\u00e9ress\u00e9s. Le nombre d\u2019entreprises qui emploient les Swiss GAAP RPC a augment\u00e9 constamment au cours des deux derni\u00e8res d\u00e9cennies.[\/vc_column_text][\/vc_column_inner][vc_column_inner width= »1\/3″ css= ».vc_custom_1478262949548{margin-left: 10px !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

Meilleure comparabilit\u00e9 des comptes annuels<\/h4>\n

Les Swiss GAAP RPC am\u00e9liorent la comparabilit\u00e9 des comptes annuels dans le temps et par rapport aux autres\u00a0entreprises.[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][vc_row_inner equal_height= »yes » css= ».vc_custom_1479305840839{margin-right: 1px !important;margin-left: 0px !important;padding-top: 0px !important;} »][vc_column_inner width= »1\/3″ css= ».vc_custom_1478262861977{margin-right: 10px !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

Un r\u00e9f\u00e9rentiel ais\u00e9ment compr\u00e9hensible et bien agenc\u00e9, mais aussi complet<\/h4>\n

Les Swiss GAAP RPC couvrent un large spectre de questions comptables d\u2019une mani\u00e8re ais\u00e9ment compr\u00e9hensible et bien agenc\u00e9e.[\/vc_column_text][\/vc_column_inner][vc_column_inner width= »1\/3″ css= ».vc_custom_1478262936860{margin-right: 10px !important;margin-left: 10px !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

Bon rapport co\u00fbt\/b\u00e9n\u00e9fice par rapport aux normes internationales de pr\u00e9sentation des comptes<\/h4>\n

Au cours de ces derni\u00e8res ann\u00e9es, de nombreuses entreprises cot\u00e9es en bourse ont adopt\u00e9 les Swiss GAAP RPC en raison du rapport co\u00fbt\/b\u00e9n\u00e9fice positif. L\u2019application des Swiss GAAP RPC requiert certes des connaissances sp\u00e9cifiques, mais celles-ci demeurent dans des limites raisonnables.[\/vc_column_text][\/vc_column_inner][vc_column_inner width= »1\/3″ css= ».vc_custom_1478262949548{margin-left: 10px !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

Int\u00e9gration des particularit\u00e9s suisses<\/h4>\n

Dans des th\u00e8mes tels que les obligations de pr\u00e9voyance ou les particularit\u00e9s sectorielles notamment dans le domaine des activit\u00e9s \u00e0 but non lucratif ou des assurances, les Swiss GAAP RPC tiennent compte des besoins nationaux de la Suisse.[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row]<\/p>\n","protected":false},"excerpt":{"rendered":"

[vc_row css= ».vc_custom_1479305690543{padding-top: 100px !important;padding-bottom: 100px !important;} »][vc_column][vc_column_text] Avantages de l\u2019application des Swiss GAAP RPC [\/vc_column_text][vc_row_inner equal_height= »yes » css= ».vc_custom_1482321941290{margin-right: 1px !important;margin-left: 0px !important;padding-top: 50px !important;padding-bottom: 20px !important;} »][vc_column_inner width= »1\/3″ css= ».vc_custom_1478262861977{margin-right: 10px !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] Pr\u00e9sentation r\u00e9aliste du patrimoine, de la situation financi\u00e8re et des r\u00e9sultats Les Swiss …<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":997,"menu_order":2,"comment_status":"closed","ping_status":"closed","template":"","meta":[],"yoast_head":"\nAvantages - 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