{"id":6017,"date":"2018-10-19T10:56:33","date_gmt":"2018-10-19T08:56:33","guid":{"rendered":"https:\/\/www.fer.ch\/fr\/?page_id=6017"},"modified":"2018-10-19T11:55:36","modified_gmt":"2018-10-19T09:55:36","slug":"modele","status":"publish","type":"page","link":"https:\/\/www.fer.ch\/fr\/a-propos-de-nous\/modele\/","title":{"rendered":"Modèle"},"content":{"rendered":"

[vc_row css= ».vc_custom_1479223648625{padding-top: 100px !important;} »][vc_column width= »2\/3″][vc_column_text]<\/p>\n

Mod\u00e8le<\/h1>\n

[\/vc_column_text][\/vc_column][vc_column width= »1\/3″][\/vc_column][\/vc_row][vc_row css= ».vc_custom_1479223732033{padding-bottom: 100px !important;} »][vc_column width= »2\/3″][vc_column_text][\/vc_column_text][vc_column_text]<\/p>\n

Dans le cadre de notre mod\u00e8le, la RPC a d\u00e9fini sa future orientation. Elle vise le positionnement suivant:<\/p>\n

La RPC fait figure d\u2019instance normative pour une pr\u00e9sentation des comptes suisse de haute qualit\u00e9 selon le principe de l\u2019image fid\u00e8le \u00abTrue and Fair View\u00bb autour de laquelle s\u2019est form\u00e9e une communaut\u00e9 active d\u2019utilisateurs.<\/p>\n

La RPC encourage la transmission et la diffusion d\u2019une pr\u00e9sentation des comptes ax\u00e9e sur la mise en \u0153uvre pratique tenant compte des particularit\u00e9s suisses.\u00a0Elle promeut l\u2019\u00e9change entre les r\u00e9dacteurs, les auditeurs, les destinataires, les conseillers, la politique, l\u2019administration, les normalisateurs, les organes de surveillance et d\u2019autres parties int\u00e9ress\u00e9es. Elle soutient une mise en pratique de haute qualit\u00e9 des normes Swiss GAAP RPC et concourt au d\u00e9veloppement de r\u00e8gles d\u2019interpr\u00e9tation autonomes du principe de True and Fair View. Elle cherche express\u00e9ment \u00e0 \u00e9viter l\u2019apparition d\u2019une jungle de r\u00e9glementations, les discussions th\u00e9oriques sans fin ou la mise en place d\u2019une administration poursuivant ses propres int\u00e9r\u00eats.[\/vc_column_text][\/vc_column][vc_column width= »1\/3″][\/vc_column][\/vc_row]<\/p>\n","protected":false},"excerpt":{"rendered":"

[vc_row css= ».vc_custom_1479223648625{padding-top: 100px !important;} »][vc_column width= »2\/3″][vc_column_text] Mod\u00e8le [\/vc_column_text][\/vc_column][vc_column width= »1\/3″][\/vc_column][\/vc_row][vc_row css= ».vc_custom_1479223732033{padding-bottom: 100px !important;} »][vc_column width= »2\/3″][vc_column_text][\/vc_column_text][vc_column_text] Dans le cadre de notre mod\u00e8le, la RPC a d\u00e9fini sa future orientation. Elle vise le positionnement suivant: La RPC fait figure d\u2019instance normative pour une pr\u00e9sentation des comptes suisse de haute qualit\u00e9 selon le principe de l\u2019image fid\u00e8le \u00abTrue and Fair View\u00bb …<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":1008,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":[],"yoast_head":"\nMod\u00e8le - 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\/a-propos-de-nous\/modele\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Mod\u00e8le - Swiss GAAP FER\" \/>\n<meta property=\"og:description\" content=\"[vc_row css= ».vc_custom_1479223648625{padding-top: 100px !important;} »][vc_column width= »2\/3″][vc_column_text] Mod\u00e8le [\/vc_column_text][\/vc_column][vc_column width= »1\/3″][\/vc_column][\/vc_row][vc_row css= ».vc_custom_1479223732033{padding-bottom: 100px !important;} »][vc_column width= »2\/3″][vc_column_text][\/vc_column_text][vc_column_text] Dans le cadre de notre mod\u00e8le, la RPC a d\u00e9fini sa future orientation. Elle vise le positionnement suivant: La RPC fait figure d\u2019instance normative pour une pr\u00e9sentation des comptes suisse de haute qualit\u00e9 selon le principe de l\u2019image fid\u00e8le \u00abTrue and Fair View\u00bb …\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.fer.ch\/fr\/a-propos-de-nous\/modele\/\" \/>\n<meta property=\"og:site_name\" content=\"Swiss GAAP FER\" \/>\n<meta property=\"article:modified_time\" content=\"2018-10-19T09:55:36+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@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\/a-propos-de-nous\/modele\/#webpage\",\"url\":\"https:\/\/www.fer.ch\/fr\/a-propos-de-nous\/modele\/\",\"name\":\"Mod\u00e8le - Swiss GAAP FER\",\"isPartOf\":{\"@id\":\"https:\/\/www.fer.ch\/#website\"},\"datePublished\":\"2018-10-19T08:56:33+00:00\",\"dateModified\":\"2018-10-19T09:55:36+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/www.fer.ch\/fr\/a-propos-de-nous\/modele\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.fer.ch\/fr\/a-propos-de-nous\/modele\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.fer.ch\/fr\/a-propos-de-nous\/modele\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Startseite\",\"item\":\"https:\/\/www.fer.ch\/fr\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"A propos de nous\",\"item\":\"https:\/\/www.fer.ch\/fr\/a-propos-de-nous\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Modèle\"}]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Mod\u00e8le - Swiss GAAP FER","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.fer.ch\/fr\/a-propos-de-nous\/modele\/","og_locale":"fr_FR","og_type":"article","og_title":"Mod\u00e8le - Swiss GAAP FER","og_description":"[vc_row css= ».vc_custom_1479223648625{padding-top: 100px !important;} »][vc_column width= »2\/3″][vc_column_text] Mod\u00e8le [\/vc_column_text][\/vc_column][vc_column width= »1\/3″][\/vc_column][\/vc_row][vc_row css= ».vc_custom_1479223732033{padding-bottom: 100px !important;} »][vc_column width= »2\/3″][vc_column_text][\/vc_column_text][vc_column_text] Dans le cadre de notre mod\u00e8le, la RPC a d\u00e9fini sa future orientation. Elle vise le positionnement suivant: La RPC fait figure d\u2019instance normative pour une pr\u00e9sentation des comptes suisse de haute qualit\u00e9 selon le principe de l\u2019image fid\u00e8le \u00abTrue and Fair View\u00bb …","og_url":"https:\/\/www.fer.ch\/fr\/a-propos-de-nous\/modele\/","og_site_name":"Swiss GAAP FER","article_modified_time":"2018-10-19T09:55:36+00:00","twitter_card":"summary","twitter_misc":{"Est. reading time":"1 minute"},"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\/a-propos-de-nous\/modele\/#webpage","url":"https:\/\/www.fer.ch\/fr\/a-propos-de-nous\/modele\/","name":"Mod\u00e8le - Swiss GAAP FER","isPartOf":{"@id":"https:\/\/www.fer.ch\/#website"},"datePublished":"2018-10-19T08:56:33+00:00","dateModified":"2018-10-19T09:55:36+00:00","breadcrumb":{"@id":"https:\/\/www.fer.ch\/fr\/a-propos-de-nous\/modele\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.fer.ch\/fr\/a-propos-de-nous\/modele\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.fer.ch\/fr\/a-propos-de-nous\/modele\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Startseite","item":"https:\/\/www.fer.ch\/fr\/"},{"@type":"ListItem","position":2,"name":"A propos de nous","item":"https:\/\/www.fer.ch\/fr\/a-propos-de-nous\/"},{"@type":"ListItem","position":3,"name":"Modèle"}]}]}},"acf":[],"_links":{"self":[{"href":"https:\/\/www.fer.ch\/fr\/wp-json\/wp\/v2\/pages\/6017"}],"collection":[{"href":"https:\/\/www.fer.ch\/fr\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.fer.ch\/fr\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.fer.ch\/fr\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.fer.ch\/fr\/wp-json\/wp\/v2\/comments?post=6017"}],"version-history":[{"count":2,"href":"https:\/\/www.fer.ch\/fr\/wp-json\/wp\/v2\/pages\/6017\/revisions"}],"predecessor-version":[{"id":6034,"href":"https:\/\/www.fer.ch\/fr\/wp-json\/wp\/v2\/pages\/6017\/revisions\/6034"}],"up":[{"embeddable":true,"href":"https:\/\/www.fer.ch\/fr\/wp-json\/wp\/v2\/pages\/1008"}],"wp:attachment":[{"href":"https:\/\/www.fer.ch\/fr\/wp-json\/wp\/v2\/media?parent=6017"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}