{"id":2008,"date":"2013-08-16T12:01:36","date_gmt":"2013-08-16T10:01:36","guid":{"rendered":"https:\/\/www.fer.ch\/fr\/2013\/08\/swiss-gaap-fer-26-rechnungslegung-von-vorsorgeeinrichtungen\/"},"modified":"2016-11-21T15:01:54","modified_gmt":"2016-11-21T14:01:54","slug":"swiss-gaap-fer-26-rechnungslegung-von-vorsorgeeinrichtungen","status":"publish","type":"post","link":"https:\/\/www.fer.ch\/fr\/2013\/08\/swiss-gaap-fer-26-rechnungslegung-von-vorsorgeeinrichtungen\/","title":{"rendered":"Swiss GAAP RPC 26: Présentation des comptes des institutions de prévoyance"},"content":{"rendered":"

Compl\u00e9tant et adaptant partiellement les recommandations existantes (RPC), les recommandations particuli\u00e8res suivantes s\u2019appliquent aux comptes annuels des institutions de pr\u00e9voyance.<\/h3>\n

L\u2019\u00e9tablissement des comptes annuels selon les Swiss GAAP RPC se conformera aux dispositions des lois sp\u00e9ciales de la pr\u00e9voyance professionnelle dans la mesure o\u00f9 aucune pr\u00e9sentation des comptes suppl\u00e9mentaire ne sera n\u00e9cessaire.<\/p>\n

 <\/p>\n

Communiqu\u00e9 de presse<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

Compl\u00e9tant et adaptant partiellement les recommandations existantes (RPC), les recommandations particuli\u00e8res suivantes s\u2019appliquent aux comptes annuels des institutions de pr\u00e9voyance. L\u2019\u00e9tablissement des comptes annuels selon les Swiss GAAP RPC se conformera aux dispositions des lois sp\u00e9ciales de la pr\u00e9voyance professionnelle dans la mesure o\u00f9 aucune pr\u00e9sentation des comptes suppl\u00e9mentaire ne sera n\u00e9cessaire.   Communiqu\u00e9 de …<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"tags":[63],"yoast_head":"\nSwiss GAAP RPC 26: Pr\u00e9sentation des comptes des institutions de pr\u00e9voyance - 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\/2013\/08\/swiss-gaap-fer-26-rechnungslegung-von-vorsorgeeinrichtungen\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Swiss GAAP RPC 26: Pr\u00e9sentation des comptes des institutions de pr\u00e9voyance - Swiss GAAP FER\" \/>\n<meta property=\"og:description\" content=\"Compl\u00e9tant et adaptant partiellement les recommandations existantes (RPC), les recommandations particuli\u00e8res suivantes s\u2019appliquent aux comptes annuels des institutions de pr\u00e9voyance. L\u2019\u00e9tablissement des comptes annuels selon les Swiss GAAP RPC se conformera aux dispositions des lois sp\u00e9ciales de la pr\u00e9voyance professionnelle dans la mesure o\u00f9 aucune pr\u00e9sentation des comptes suppl\u00e9mentaire ne sera n\u00e9cessaire.   Communiqu\u00e9 de …\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.fer.ch\/fr\/2013\/08\/swiss-gaap-fer-26-rechnungslegung-von-vorsorgeeinrichtungen\/\" \/>\n<meta property=\"og:site_name\" content=\"Swiss GAAP FER\" \/>\n<meta property=\"article:published_time\" content=\"2013-08-16T10:01:36+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2016-11-21T14:01:54+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Swiss GAAP FER\" \/>\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\/2013\/08\/swiss-gaap-fer-26-rechnungslegung-von-vorsorgeeinrichtungen\/#webpage\",\"url\":\"https:\/\/www.fer.ch\/fr\/2013\/08\/swiss-gaap-fer-26-rechnungslegung-von-vorsorgeeinrichtungen\/\",\"name\":\"Swiss GAAP RPC 26: Pr\u00e9sentation des comptes des institutions de pr\u00e9voyance - Swiss GAAP FER\",\"isPartOf\":{\"@id\":\"https:\/\/www.fer.ch\/#website\"},\"datePublished\":\"2013-08-16T10:01:36+00:00\",\"dateModified\":\"2016-11-21T14:01:54+00:00\",\"author\":{\"@id\":\"https:\/\/www.fer.ch\/#\/schema\/person\/02efbb689cd18586ebe0d97267316e7e\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.fer.ch\/fr\/2013\/08\/swiss-gaap-fer-26-rechnungslegung-von-vorsorgeeinrichtungen\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.fer.ch\/fr\/2013\/08\/swiss-gaap-fer-26-rechnungslegung-von-vorsorgeeinrichtungen\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.fer.ch\/fr\/2013\/08\/swiss-gaap-fer-26-rechnungslegung-von-vorsorgeeinrichtungen\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Startseite\",\"item\":\"https:\/\/www.fer.ch\/fr\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Swiss GAAP RPC 26: Présentation des comptes des institutions de prévoyance\"}]},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.fer.ch\/#\/schema\/person\/02efbb689cd18586ebe0d97267316e7e\",\"name\":\"Swiss GAAP FER\",\"image\":{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/www.fer.ch\/#personlogo\",\"inLanguage\":\"fr-FR\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/265cf20908dc382aa8e8e92c0d8fa94f?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/265cf20908dc382aa8e8e92c0d8fa94f?s=96&d=mm&r=g\",\"caption\":\"Swiss GAAP FER\"},\"sameAs\":[\"https:\/\/www.linkedin.com\/company\/swiss-gaap-fer\/\"],\"url\":\"https:\/\/www.fer.ch\/fr\/author\/fer\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Swiss GAAP RPC 26: Pr\u00e9sentation des comptes des institutions de pr\u00e9voyance - 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\/2013\/08\/swiss-gaap-fer-26-rechnungslegung-von-vorsorgeeinrichtungen\/","og_locale":"fr_FR","og_type":"article","og_title":"Swiss GAAP RPC 26: Pr\u00e9sentation des comptes des institutions de pr\u00e9voyance - Swiss GAAP FER","og_description":"Compl\u00e9tant et adaptant partiellement les recommandations existantes (RPC), les recommandations particuli\u00e8res suivantes s\u2019appliquent aux comptes annuels des institutions de pr\u00e9voyance. 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