{"id":29246,"date":"2022-06-10T15:18:01","date_gmt":"2022-06-10T14:18:01","guid":{"rendered":"https:\/\/www.he-arc.ch\/?post_type=he-arc_event&#038;p=29246"},"modified":"2022-06-10T15:22:43","modified_gmt":"2022-06-10T14:22:43","slug":"les-ateliers-de-la-comptabilite-9","status":"publish","type":"he-arc_event","link":"https:\/\/www.he-arc.ch\/en\/agenda\/les-ateliers-de-la-comptabilite-9\/","title":{"rendered":"Les ateliers de la comptabilit\u00e9 #9"},"content":{"rendered":"<p>Dans la s\u00e9rie de s\u00e9minaires \u00ab Les ateliers de la comptabilit\u00e9 \u00bb, les intervenant-e-s abordent, par des cas et par l\u2019\u00e9change, diverses situations sp\u00e9cifiques et riches d\u2019enseignement par demi-journ\u00e9e. Nous voici d\u00e9j\u00e0 \u00e0 la 9e \u00e9dition avec de nouveaux th\u00e8mes et probl\u00e9matiques comptables complexes, toujours dans le cadre des PME et toujours selon le Code des obligations.<\/p>\n<p>Pourquoi th\u00e9matiser des situations comptables complexes ? Simplement car le droit comptable suisse est merveilleux ! Concis, bas\u00e9 sur des principes \u00e0 interpr\u00e9ter (et non pas sur des r\u00e8gles pr\u00e9cises), ouvert, flexible \u2013 tr\u00e8s suisse en somme \u2013 notre droit comptable n\u2019est cependant pas si simple d\u2019application. Trouve-t-on dans ce droit les r\u00e9ponses \u00e0 chaque situation complexe ? Non ! Et pourtant les situations complexes existent.<\/p>\n<p>Th\u00e8mes de la demi-journ\u00e9e :<\/p>\n<ul>\n<li>Nouvel art. 960f CO<br \/>\nRestructuration, cessation d\u2019activit\u00e9<br \/>\nValeurs de liquidation \/ r\u00e9alisation<br \/>\nLeasings financiers vs. op\u00e9rationnels<br \/>\nLeasing au bilan, dans l\u2019annexe<\/li>\n<\/ul>\n<ul>\n<li><a class=\"pdf\" href=\"https:\/\/www.he-arc.ch\/wp-content\/uploads\/2022\/06\/Les-ateliers-de-la-comptabilite9-UBS-4-pages.pdf\" target=\"_blank\" rel=\"noopener\">Flyer<\/a><\/li>\n<li><a href=\"http:\/\/www.ig.he-arc.ch\/AteliersCompta9\">Inscription<\/a><\/li>\n<li><a href=\"mailto:fabienne.schader@he-arc.ch\">Contact<\/a><\/li>\n<\/ul>\n","protected":false},"author":12,"featured_media":29252,"template":"","he-arc_domain":[2],"he-arc_event_category":[16],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v20.13 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Les ateliers de la comptabilit\u00e9 #9 - Haute-Ecole Arc<\/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.he-arc.ch\/en\/agenda\/les-ateliers-de-la-comptabilite-9\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Les ateliers de la comptabilit\u00e9 #9 - Haute-Ecole Arc\" \/>\n<meta property=\"og:description\" content=\"Dans la s\u00e9rie de s\u00e9minaires \u00ab Les ateliers de la comptabilit\u00e9 \u00bb, les intervenant-e-s abordent, par des cas et par l\u2019\u00e9change, diverses situations sp\u00e9cifiques et riches d\u2019enseignement par demi-journ\u00e9e. Nous voici d\u00e9j\u00e0 \u00e0 la 9e \u00e9dition avec de nouveaux th\u00e8mes et probl\u00e9matiques comptables complexes, toujours dans le cadre des PME et toujours selon le Code [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.he-arc.ch\/en\/agenda\/les-ateliers-de-la-comptabilite-9\/\" \/>\n<meta property=\"og:site_name\" content=\"Haute-Ecole Arc\" \/>\n<meta property=\"article:modified_time\" content=\"2022-06-10T14:22:43+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.he-arc.ch\/wp-content\/uploads\/2022\/06\/GES-IMG000000-Comptabilite_dreamstime_m_8917278.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2121\" \/>\n\t<meta property=\"og:image:height\" content=\"1414\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\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\":\"WebPage\",\"@id\":\"https:\/\/www.he-arc.ch\/en\/agenda\/les-ateliers-de-la-comptabilite-9\/\",\"url\":\"https:\/\/www.he-arc.ch\/en\/agenda\/les-ateliers-de-la-comptabilite-9\/\",\"name\":\"Les ateliers de la comptabilit\u00e9 #9 - Haute-Ecole Arc\",\"isPartOf\":{\"@id\":\"https:\/\/www.he-arc.ch\/en\/#website\"},\"datePublished\":\"2022-06-10T14:18:01+00:00\",\"dateModified\":\"2022-06-10T14:22:43+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/www.he-arc.ch\/en\/agenda\/les-ateliers-de-la-comptabilite-9\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.he-arc.ch\/en\/agenda\/les-ateliers-de-la-comptabilite-9\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.he-arc.ch\/en\/agenda\/les-ateliers-de-la-comptabilite-9\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/www.he-arc.ch\/en\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Events\",\"item\":\"https:\/\/www.he-arc.ch\/en\/events\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Les ateliers de la comptabilit\u00e9 #9\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.he-arc.ch\/en\/#website\",\"url\":\"https:\/\/www.he-arc.ch\/en\/\",\"name\":\"Haute-Ecole Arc\",\"description\":\"Haute \u00e9cole sp\u00e9cialis\u00e9e Suisse. 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