{"id":47284,"date":"2023-06-22T08:58:28","date_gmt":"2023-06-22T07:58:28","guid":{"rendered":"https:\/\/www.he-arc.ch\/?post_type=he-arc_event&#038;p=47284"},"modified":"2023-06-22T08:58:29","modified_gmt":"2023-06-22T07:58:29","slug":"les-ateliers-de-la-comptabilite-10","status":"publish","type":"he-arc_event","link":"https:\/\/www.he-arc.ch\/en\/agenda\/les-ateliers-de-la-comptabilite-10\/","title":{"rendered":"Les ateliers de la comptabilit\u00e9 #10"},"content":{"rendered":"\n<p>Dans la s\u00e9rie de s\u00e9minaires \u00abLes 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 10e \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\n\n\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\n\n\n<p>Th\u00e8mes de la demi-journ\u00e9e :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Insolvabilit\u00e9, perte de capital, surendettement, r\u00e9\u00e9valuation (nouveaux art. 725ss CO)<\/li>\n\n\n\n<li>Modifications du droit de la soci\u00e9t\u00e9 anonyme et cons\u00e9quences sur le droit comptable<\/li>\n\n\n\n<li>Nouveau manuel suisse d&#8217;audit Tome &#8220;Tenue de la comptabilit\u00e9 et pr\u00e9sentation des comptes&#8221;<\/li>\n\n\n\n<li>Contrats de logiciels Saas<\/li>\n\n\n\n<li>Consolidation (goodwill et badwill)<\/li>\n\n\n\n<li>Hausse des taux et comptabilit\u00e9<\/li>\n\n\n\n<li>Libert\u00e9s et contraintes en mati\u00e8re de pr\u00e9sentation du compte de r\u00e9sultat<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.he-arc.ch\/wp-content\/uploads\/2023\/06\/GES-FLY230830-Ateliers-de-la-comptabilite-10.v21.6.2023.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Flyer<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/jp-portal.gestion.he-arc.ch\/apex\/f?p=444:50:::::P50_NUMERO:46\">Inscription<\/a><\/li>\n\n\n\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],"class_list":["post-47284","he-arc_event","type-he-arc_event","status-publish","has-post-thumbnail","hentry","he-arc_domain-gestion","he-arc_event_category-seminaire-conference"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.6 - 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