{"id":997,"date":"2016-10-24T11:33:13","date_gmt":"2016-10-24T09:33:13","guid":{"rendered":"https:\/\/www.fer.ch\/fr\/?page_id=997"},"modified":"2021-10-12T10:35:43","modified_gmt":"2021-10-12T08:35:43","slug":"le-concept","status":"publish","type":"page","link":"https:\/\/www.fer.ch\/fr\/le-concept\/","title":{"rendered":"Le concept"},"content":{"rendered":"

[vc_row css= ».vc_custom_1478270449137{padding-top: 50px !important;} »][vc_column][vc_row_inner css= ».vc_custom_1478262326969{padding-top: 50px !important;} »][vc_column_inner width= »2\/3″][vc_column_text]<\/p>\n

Concept<\/span><\/h1>\n

[\/vc_column_text][vc_column_text]<\/p>\n

Les Swiss GAAP RPC se focalisent sur la pr\u00e9sentation des comptes des petites et moyennes entit\u00e9s ainsi que des groupes \u00e0 rayonnement national.<\/p>\n

Les organisations \u00e0 but non lucratif, les caisses de pension, les compagnies d\u2019assurance, les compagnies d\u2019assurance incendie et compagnies d\u2019assurance maladie font \u00e9galement partie des utilisateurs des Swiss GAAP RPC.<\/p>\n

De structure modulaire, le concept s\u2019articule autour de suivants \u00e9l\u00e9ments fondamentaux: le cadre conceptuel, les RPC fondamentales, les autres normes ainsi que la Swiss GAAP RPC 30 et la Swiss GAAP RPC 31 Recommandation compl\u00e9mentaire pour les soci\u00e9t\u00e9s cot\u00e9es.
\n[\/vc_column_text][\/vc_column_inner][vc_column_inner width= »1\/3″][\/vc_column_inner][\/vc_row_inner][vc_row_inner css= ».vc_custom_1478260763205{padding-top: 80px !important;padding-bottom: 100px !important;} »][vc_column_inner width= »1\/4″][vc_icon color= »theme-gray-darker » size= »xl » align= »center » caption= »Crit\u00e8res » box_background_style= »boxed » box_background_color= »white » icon_fer= »icon-document » link= »url:https%3A%2F%2Fwww.fer.ch%2Ffr%2Fle-concept%2Fcriteries%2F||| »][\/vc_column_inner][vc_column_inner width= »1\/4″][vc_icon color= »theme-gray-darker » size= »xl » align= »center » caption= »Nos principes » box_background_style= »boxed » box_background_color= »white » icon_fer= »icon-menu » link= »url:https%3A%2F%2Fwww.fer.ch%2Ffr%2Fle-concept%2Fprincipes%2F||| »][\/vc_column_inner][vc_column_inner width= »1\/4″][vc_icon color= »theme-gray-darker » size= »xl » align= »center » caption= »Vos avantages » box_background_style= »boxed » box_background_color= »white » icon_fer= »icon-bulp » link= »url:https%3A%2F%2Fwww.fer.ch%2Ffr%2Fle-concept%2Favantages%2F||| »][\/vc_column_inner][vc_column_inner width= »1\/4″][vc_icon color= »theme-gray-darker » size= »xl » align= »center » caption= »Le processus » box_background_style= »boxed » box_background_color= »white » icon_fer= »icon-process » link= »url:https%3A%2F%2Fwww.fer.ch%2Ffr%2Fle-concept%2Fprocessus%2F||| »][\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row][vc_row full_width= »stretch_row » css= ».vc_custom_1479304273785{padding-top: 100px !important;padding-bottom: 50px !important;background-color: #ffffff !important;} »][vc_column][vc_column_text]<\/p>\n

Structure des Swiss GAAP RPC<\/h2>\n

[\/vc_column_text][vc_single_image image= »3795″ img_size= »full » alignment= »full-width »][\/vc_column][\/vc_row][vc_row full_width= »stretch_row » css= ».vc_custom_1479304109462{background-color: #ffffff !important;} »][vc_column width= »1\/3″][vc_column_text]<\/p>\n

Les petites entit\u00e9s<\/strong><\/p>\n

[\/vc_column_text][\/vc_column][vc_column width= »2\/3″][vc_column_text]Les petites entit\u00e9s on la possibilit\u00e9 de ne prendre en consid\u00e9ration que le cadre conceptuel et certaines recommandations (RPC fondamentales).
\nLe cadre conceptuel, qui s’applique \u00e0 l’ensemble des entit\u00e9s, renferme les principes sur lesquels repose la pr\u00e9sentation des comptes selon les Swiss GAAP RPC.[\/vc_column_text][\/vc_column][\/vc_row][vc_row full_width= »stretch_row » css= ».vc_custom_1479304279312{background-color: #ffffff !important;} »][vc_column width= »1\/3″][vc_column_text]<\/p>\n

Les entit\u00e9s de taille moyenne<\/strong><\/p>\n

[\/vc_column_text][\/vc_column][vc_column width= »2\/3″][vc_column_text]Les entit\u00e9s de taille moyenne sont tenues de respecter les RPC fondamentales et les autres Swiss GAAP RPC.[\/vc_column_text][\/vc_column][\/vc_row][vc_row full_width= »stretch_row » css= ».vc_custom_1479304283649{background-color: #ffffff !important;} »][vc_column width= »1\/3″][vc_column_text]<\/p>\n

Les groupes<\/strong><\/p>\n

[\/vc_column_text][\/vc_column][vc_column width= »2\/3″][vc_column_text]Les groupes doivent \u00e9galement appliquer la Swiss GAAP RPC 30 Compt\u00e9s consolid\u00e9s.[\/vc_column_text][\/vc_column][\/vc_row][vc_row full_width= »stretch_row » css= ».vc_custom_1479304143399{background-color: #ffffff !important;} »][vc_column width= »1\/3″][vc_column_text]<\/p>\n

Les soci\u00e9t\u00e9s cot\u00e9es<\/strong><\/p>\n

[\/vc_column_text][\/vc_column][vc_column width= »2\/3″][vc_column_text]Les soci\u00e9t\u00e9es cot\u00e9es doivent maintenant respecter la Swiss GAAP RPC 31 Recommandation compl\u00e9mentaire pour les soci\u00e9t\u00e9s cot\u00e9es.
\nL’utilisation exclusive des RPC fondamentales pour les soci\u00e9t\u00e9s cot\u00e9es n’est pas autoris\u00e9e.[\/vc_column_text][\/vc_column][\/vc_row][vc_row full_width= »stretch_row » css= ».vc_custom_1479304160967{padding-bottom: 100px !important;background-color: #ffffff !important;} »][vc_column width= »1\/3″][vc_column_text]<\/p>\n

Swiss GAAP RPC sp\u00e9cifiques \u00e0 certaines branches<\/strong><\/p>\n

[\/vc_column_text][\/vc_column][vc_column width= »2\/3″][vc_column_text]Pour les organisations \u00e0 but non lucratif, les caisses de pension, les compagnies d’assurance, les compagnies d’assurance incendie et compagnies d’assurance maladie[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n","protected":false},"excerpt":{"rendered":"

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Les organisations \u00e0 but non lucratif, les caisses de pension, les compagnies d\u2019assurance, les compagnies d\u2019assurance incendie et compagnies d\u2019assurance maladie font …<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":[],"yoast_head":"\nLe concept - 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\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Le concept - Swiss GAAP FER\" \/>\n<meta property=\"og:description\" content=\"[vc_row css= ».vc_custom_1478270449137{padding-top: 50px !important;} »][vc_column][vc_row_inner css= ».vc_custom_1478262326969{padding-top: 50px !important;} »][vc_column_inner width= »2\/3″][vc_column_text] Concept [\/vc_column_text][vc_column_text] Les Swiss GAAP RPC se focalisent sur la pr\u00e9sentation des comptes des petites et moyennes entit\u00e9s ainsi que des groupes \u00e0 rayonnement national. 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