{"id":7215,"date":"2019-06-05T10:04:20","date_gmt":"2019-06-05T08:04:20","guid":{"rendered":"https:\/\/www.fer.ch\/fr\/?p=7215"},"modified":"2019-06-05T10:04:20","modified_gmt":"2019-06-05T08:04:20","slug":"in-memoriam-andre-zuend","status":"publish","type":"post","link":"https:\/\/www.fer.ch\/fr\/2019\/06\/in-memoriam-andre-zuend\/","title":{"rendered":"In Memoriam Andr&eacute; Z&uuml;nd"},"content":{"rendered":"<p><a href=\"https:\/\/www.fer.ch\/content\/uploads\/2019\/05\/Zu\u0308nd_Grau_AF.jpg\" rel=\"attachment wp-att-7170\"><img loading=\"lazy\" class=\"alignnone size-medium wp-image-7170 aligncenter\" src=\"https:\/\/www.fer.ch\/content\/uploads\/2019\/05\/Zu\u0308nd_Grau_AF-242x300.jpg\" alt=\"\" width=\"242\" height=\"300\" \/><\/a><\/p>\n<p>Le 10 mai 2019, une vaste assembl\u00e9e a fait ses adieux au Prof. Dr. Dr. Andr\u00e9 Z\u00fcnd. Au terme de ses \u00e9tudes \u00e0 la Haute Ecole de Saint-Gall (actuelle HSG), l\u2019ayant conduit \u00e0 un doctorat, Andr\u00e9 Z\u00fcnd a travaill\u00e9 quelques ann\u00e9es pour diverses grandes entreprises (notamment en tant que Chef de la r\u00e9vision interne chez F. Hoffmann-La Roche). Il a \u00e9galement pris part \u00e0 une d\u00e9l\u00e9gation charg\u00e9e de pr\u00e9parer et de soutenir le Congo \u2013 autrefois colonie belge \u2013 dans sa transition vers l\u2019ind\u00e9pendance. Ces exp\u00e9riences ont \u00e9t\u00e9 r\u00e9investies dans son inspirante dissertation d\u2019habilitation. Il a par la suite \u00e9t\u00e9 nomm\u00e9 professeur titulaire, puis professeur extraordinaire de fiscalit\u00e9 et de r\u00e9vision financi\u00e8re \u00e0 la HSG en 1976, o\u00f9 il a enseign\u00e9 jusqu\u2019\u00e0 son d\u00e9part \u00e0 la retraite en 1992. Son ouvrage \u00abRevisionslehre\u00bb, publi\u00e9 en 1982, a constitu\u00e9 la r\u00e9f\u00e9rence en mati\u00e8re de r\u00e9vision en Suisse pendant de nombreuses ann\u00e9es. Au cours de cette p\u00e9riode, il est rest\u00e9 \u00e9troitement li\u00e9 \u00e0 l\u2019association professionnelle nationale (Chambre fiduciaire, aujourd\u2019hui EXPERTsuisse) et repr\u00e9sentait la Suisse au sein de commissions sp\u00e9cialis\u00e9es de l\u2019OCDE ou de l\u2019ONU. Ces exp\u00e9riences ont conduit Andr\u00e9 Z\u00fcnd \u00e0 amorcer la mise en place d\u2019une fixation suisse autonome de normes pour la pr\u00e9sentation des comptes, ainsi que la cr\u00e9ation de la Fondation pour les recommandations relatives \u00e0 la pr\u00e9sentation des comptes (RPC). De 1984 \u00e0 1992, il a exerc\u00e9 les responsabilit\u00e9s de premier pr\u00e9sident de la commission sp\u00e9cialis\u00e9e RPC et, de 1996 \u00e0 2002, de pr\u00e9sident du conseil de la Fondation. Aujourd\u2019hui, les recommandations Swiss GAAP RPC sont les principes de \u00ab<em>true and fair view<\/em>\u00bb le plus souvent appliqu\u00e9s en Suisse pour la pr\u00e9sentation des comptes.<\/p>\n<p>Ses innovations en mati\u00e8re de pr\u00e9sentation des comptes et de r\u00e9vision en Suisse lui ont \u00e9galement offert une reconnaissance internationale. Il a ainsi \u00e9t\u00e9 \u2013 le tout premier Europ\u00e9en \u2013 choisi pour occuper la fonction de vice-pr\u00e9sident de l\u2019American Accounting Association (AAA). En Suisse, il a \u00e9t\u00e9 distingu\u00e9 par le prix \u00abDr. Kausch-Preis\u00bb de l\u2019Universit\u00e9 Saint-Gall en 1995 (conjointement avec le Prof. em. Dr. Max Boemle). Suite \u00e0 sa retraite de l\u2019HSG, Andr\u00e9 Z\u00fcnd a d\u00e9but\u00e9 des \u00e9tudes d\u2019Histoire \u00e0 l\u2019Universit\u00e9 de Zurich. Il avait d\u2019ailleurs envisag\u00e9 de telles \u00e9tudes dans sa jeunesse avant d\u2019embrasser le monde de l\u2019\u00e9conomie. En 1999, avec la th\u00e8se \u00abGescheiterte Stadt- und Landreformationen des 16. und 17. Jahrhunderts in der Schweiz\u00bb, il re\u00e7ut le grade de docteur. Ses amis sp\u00e9culaient m\u00eame sur la probabilit\u00e9 qu\u2019Andr\u00e9 Z\u00fcnd passe un nouveau doctorat ou entame des \u00e9tudes de th\u00e9ologie, son troisi\u00e8me domaine d\u2019int\u00e9r\u00eats. Par son livre \u00abVisitation und Controlling in der Kirche: F\u00fchrungshilfen des kirchlichen Managements (Religionsrecht im Dialog)\u00bb, publi\u00e9 en 2006, il a apport\u00e9 une r\u00e9ponse convaincante \u00e0 ces sp\u00e9culations.<\/p>\n<p>Andr\u00e9 Z\u00fcnd \u00e9tait \u00e9galement un professeur d\u2019universit\u00e9 reconnu et appr\u00e9ci\u00e9, ayant marqu\u00e9 de nombreux experts-comptables par ses comp\u00e9tences exceptionnelles. Visionnaire, il a influenc\u00e9 de mani\u00e8re significative l\u2019\u00e9volution de la r\u00e9vision et la pr\u00e9sentation des comptes en Suisse, pendant de nombreuses ann\u00e9es. Il est rest\u00e9 li\u00e9 aux \u00e9volutions contemporaines jusqu\u2019\u00e0 un \u00e2ge avanc\u00e9. L\u2019influence de son \u0153uvre lui survit.<\/p>\n<p><em>Giorgio Behr, Reto Eberle<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le 10 mai 2019, une vaste assembl\u00e9e a fait ses adieux au Prof. Dr. Dr. Andr\u00e9 Z\u00fcnd. Au terme de ses \u00e9tudes \u00e0 la Haute Ecole de Saint-Gall (actuelle HSG), l\u2019ayant conduit \u00e0 un doctorat, Andr\u00e9 Z\u00fcnd a travaill\u00e9 quelques ann\u00e9es pour diverses grandes entreprises (notamment en tant que Chef de la r\u00e9vision interne chez &hellip;<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v18.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>In Memoriam Andr\u00e9 Z\u00fcnd - 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\/2019\/06\/in-memoriam-andre-zuend\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"In Memoriam Andr\u00e9 Z\u00fcnd - Swiss GAAP FER\" \/>\n<meta property=\"og:description\" content=\"Le 10 mai 2019, une vaste assembl\u00e9e a fait ses adieux au Prof. Dr. Dr. Andr\u00e9 Z\u00fcnd. 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