{"id":59186,"date":"2024-06-18T07:46:57","date_gmt":"2024-06-18T06:46:57","guid":{"rendered":"https:\/\/www.he-arc.ch\/?post_type=he-arc_event&#038;p=59186"},"modified":"2024-06-21T14:17:34","modified_gmt":"2024-06-21T13:17:34","slug":"les-ateliers-de-la-comptabilite-11","status":"publish","type":"he-arc_event","link":"https:\/\/www.he-arc.ch\/en\/agenda\/les-ateliers-de-la-comptabilite-11\/","title":{"rendered":"Les Ateliers de la comptabilit\u00e9 #11"},"content":{"rendered":"\n<p class=\"has-medium-font-size\">La 11e \u00e9dition des &#8220;Ateliers de la comptabilit\u00e9&#8221; revient avec de nouveaux th\u00e8mes et probl\u00e9matiques comptables complexes, dans le cadre des PME et selon le Code des obligations.<\/p>\n\n\n\n<p class=\"has-medium-font-size\">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. Entr\u00e9es en vigueur l&#8217;an dernier, les modifications du droit de la soci\u00e9t\u00e9 anonyme d\u00e9ploient d\u00e9sormais pleinement leurs effets dans nos pratiques comptables. Elles remettent en question certaines bases, par exemple sur la qualit\u00e9 requise des actifs susceptibles de former des apports en nature. Elles nous imposent \u00e9galement de faire table rase, ou presque, de nos connaissances sur les r\u00e8gles et m\u00e9canismes en mati\u00e8re d&#8217;emploi du b\u00e9n\u00e9fice au bilan. Elles touchent nombre de sujets, trait\u00e9s dans la nouvelle \u00e9dition du Manuel suisse d&#8217;audit d\u00e9di\u00e9 \u00e0 la comptabilit\u00e9 et \u00e0 la pr\u00e9sentation des comptes; nous en aborderons quelques-uns dans un bouquet de questions choisies ? Votre \u00e9quipe de fid\u00e8les serviteurs se met une fois de plus \u00e0 votre disposition.<br>Venez parler &#8220;comptabilit\u00e9&#8221;!<br><br>Comme chaque ann\u00e9e, les intervenants vont vous solliciter activement via des cas pratiques afin d\u2019arriver \u00e0 des propositions de solutions applicables. Cela se fera sur la base de cas sous la forme de discussion, d\u2019\u00e9change, de questionnements et en se raccrochant aux dispositions l\u00e9gales applicables, \u00e0 l\u2019exp\u00e9rience et au pragmatisme naturel des intervenant-e-s.<\/p>\n\n\n\n<p class=\"has-medium-font-size\"><strong>Th\u00e8mes de la demi-journ\u00e9e :<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"has-medium-font-size\">Modifications du droit de la soci\u00e9t\u00e9 anonyme et cons\u00e9quences sur les fondations qualifi\u00e9es, particuli\u00e8rement sur l&#8217;apport en nature<\/li>\n\n\n\n<li class=\"has-medium-font-size\">Modifications du droit de la soci\u00e9t\u00e9 anonyme et cons\u00e9quences sur l&#8217;emploi du b\u00e9n\u00e9fice au bilan<\/li>\n\n\n\n<li class=\"has-medium-font-size\">Nouveau Manuel suisse d&#8217;audit &#8220;Tenue de la comptabilit\u00e9 et pr\u00e9sentation des comptes&#8221;<\/li>\n<\/ul>\n\n\n\n<p class=\"has-medium-font-size\"><strong>Public-cible<\/strong><\/p>\n\n\n\n<p class=\"has-medium-font-size\">Comptables et responsables financiers exp\u00e9riment\u00e9-e-s en entreprise ou en fiduciaire, auditeurs et auditrices exp\u00e9riment\u00e9-e-s.<\/p>\n\n\n\n<p>HEG &#8211; Haute \u00e9cole de gestion Arc<br>Espace de l\u2019Europe 21<br>2000 Neuch\u00e2tel<br>Auditorium 2 (salle 030)<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"has-medium-font-size\"><a href=\"https:\/\/www.he-arc.ch\/wp-content\/uploads\/2024\/06\/GES240821-FLY-Ateliers-Comptabilite-n11.pdf\">Flyer<\/a><\/li>\n\n\n\n<li class=\"has-medium-font-size\"><a href=\"https:\/\/jp-portal.gestion.he-arc.ch\/form\/111\">Inscription<\/a><\/li>\n\n\n\n<li class=\"has-medium-font-size\"><a href=\"mailto:fabienne.schader@he-arc.ch\">Contact<\/a><\/li>\n<\/ul>\n","protected":false},"author":46,"featured_media":29252,"template":"","he-arc_domain":[2],"he-arc_event_category":[16],"class_list":["post-59186","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 v24.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Les Ateliers de la comptabilit\u00e9 #11 - Haute-Ecole Arc<\/title>\n<meta name=\"description\" content=\"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.\" \/>\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-11\/\" \/>\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 #11 - Haute-Ecole Arc\" \/>\n<meta property=\"og:description\" content=\"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.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.he-arc.ch\/en\/agenda\/les-ateliers-de-la-comptabilite-11\/\" \/>\n<meta property=\"og:site_name\" content=\"Haute-Ecole Arc\" \/>\n<meta property=\"article:modified_time\" content=\"2024-06-21T13:17:34+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=\"2 minutes\" \/>\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-11\/\",\"url\":\"https:\/\/www.he-arc.ch\/en\/agenda\/les-ateliers-de-la-comptabilite-11\/\",\"name\":\"Les Ateliers de la comptabilit\u00e9 #11 - Haute-Ecole Arc\",\"isPartOf\":{\"@id\":\"https:\/\/www.he-arc.ch\/en\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.he-arc.ch\/en\/agenda\/les-ateliers-de-la-comptabilite-11\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.he-arc.ch\/en\/agenda\/les-ateliers-de-la-comptabilite-11\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.he-arc.ch\/wp-content\/uploads\/2022\/06\/GES-IMG000000-Comptabilite_dreamstime_m_8917278.jpg\",\"datePublished\":\"2024-06-18T06:46:57+00:00\",\"dateModified\":\"2024-06-21T13:17:34+00:00\",\"description\":\"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.\",\"breadcrumb\":{\"@id\":\"https:\/\/www.he-arc.ch\/en\/agenda\/les-ateliers-de-la-comptabilite-11\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.he-arc.ch\/en\/agenda\/les-ateliers-de-la-comptabilite-11\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.he-arc.ch\/en\/agenda\/les-ateliers-de-la-comptabilite-11\/#primaryimage\",\"url\":\"https:\/\/www.he-arc.ch\/wp-content\/uploads\/2022\/06\/GES-IMG000000-Comptabilite_dreamstime_m_8917278.jpg\",\"contentUrl\":\"https:\/\/www.he-arc.ch\/wp-content\/uploads\/2022\/06\/GES-IMG000000-Comptabilite_dreamstime_m_8917278.jpg\",\"width\":2121,\"height\":1414,\"caption\":\"Comptabilit\u00e9\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.he-arc.ch\/en\/agenda\/les-ateliers-de-la-comptabilite-11\/#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 #11\"}]},{\"@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. Gestion, Ing\u00e9nierie, Sant\u00e9, Conservation-\u200brestauration.\",\"publisher\":{\"@id\":\"https:\/\/www.he-arc.ch\/en\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.he-arc.ch\/en\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.he-arc.ch\/en\/#organization\",\"name\":\"Haute Ecole Arc\",\"url\":\"https:\/\/www.he-arc.ch\/en\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.he-arc.ch\/en\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.he-arc.ch\/wp-content\/uploads\/2022\/01\/logo-he-arc.svg\",\"contentUrl\":\"https:\/\/www.he-arc.ch\/wp-content\/uploads\/2022\/01\/logo-he-arc.svg\",\"width\":140,\"height\":42,\"caption\":\"Haute Ecole Arc\"},\"image\":{\"@id\":\"https:\/\/www.he-arc.ch\/en\/#\/schema\/logo\/image\/\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Les Ateliers de la comptabilit\u00e9 #11 - Haute-Ecole Arc","description":"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.","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.he-arc.ch\/en\/agenda\/les-ateliers-de-la-comptabilite-11\/","og_locale":"en_US","og_type":"article","og_title":"Les Ateliers de la comptabilit\u00e9 #11 - Haute-Ecole Arc","og_description":"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.","og_url":"https:\/\/www.he-arc.ch\/en\/agenda\/les-ateliers-de-la-comptabilite-11\/","og_site_name":"Haute-Ecole Arc","article_modified_time":"2024-06-21T13:17:34+00:00","og_image":[{"width":2121,"height":1414,"url":"https:\/\/www.he-arc.ch\/wp-content\/uploads\/2022\/06\/GES-IMG000000-Comptabilite_dreamstime_m_8917278.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","twitter_misc":{"Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.he-arc.ch\/en\/agenda\/les-ateliers-de-la-comptabilite-11\/","url":"https:\/\/www.he-arc.ch\/en\/agenda\/les-ateliers-de-la-comptabilite-11\/","name":"Les Ateliers de la comptabilit\u00e9 #11 - Haute-Ecole Arc","isPartOf":{"@id":"https:\/\/www.he-arc.ch\/en\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.he-arc.ch\/en\/agenda\/les-ateliers-de-la-comptabilite-11\/#primaryimage"},"image":{"@id":"https:\/\/www.he-arc.ch\/en\/agenda\/les-ateliers-de-la-comptabilite-11\/#primaryimage"},"thumbnailUrl":"https:\/\/www.he-arc.ch\/wp-content\/uploads\/2022\/06\/GES-IMG000000-Comptabilite_dreamstime_m_8917278.jpg","datePublished":"2024-06-18T06:46:57+00:00","dateModified":"2024-06-21T13:17:34+00:00","description":"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.","breadcrumb":{"@id":"https:\/\/www.he-arc.ch\/en\/agenda\/les-ateliers-de-la-comptabilite-11\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.he-arc.ch\/en\/agenda\/les-ateliers-de-la-comptabilite-11\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.he-arc.ch\/en\/agenda\/les-ateliers-de-la-comptabilite-11\/#primaryimage","url":"https:\/\/www.he-arc.ch\/wp-content\/uploads\/2022\/06\/GES-IMG000000-Comptabilite_dreamstime_m_8917278.jpg","contentUrl":"https:\/\/www.he-arc.ch\/wp-content\/uploads\/2022\/06\/GES-IMG000000-Comptabilite_dreamstime_m_8917278.jpg","width":2121,"height":1414,"caption":"Comptabilit\u00e9"},{"@type":"BreadcrumbList","@id":"https:\/\/www.he-arc.ch\/en\/agenda\/les-ateliers-de-la-comptabilite-11\/#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 #11"}]},{"@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. Gestion, Ing\u00e9nierie, Sant\u00e9, Conservation-\u200brestauration.","publisher":{"@id":"https:\/\/www.he-arc.ch\/en\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.he-arc.ch\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.he-arc.ch\/en\/#organization","name":"Haute Ecole Arc","url":"https:\/\/www.he-arc.ch\/en\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.he-arc.ch\/en\/#\/schema\/logo\/image\/","url":"https:\/\/www.he-arc.ch\/wp-content\/uploads\/2022\/01\/logo-he-arc.svg","contentUrl":"https:\/\/www.he-arc.ch\/wp-content\/uploads\/2022\/01\/logo-he-arc.svg","width":140,"height":42,"caption":"Haute Ecole Arc"},"image":{"@id":"https:\/\/www.he-arc.ch\/en\/#\/schema\/logo\/image\/"}}]}},"_links":{"self":[{"href":"https:\/\/www.he-arc.ch\/en\/wp-json\/wp\/v2\/he-arc_event\/59186","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.he-arc.ch\/en\/wp-json\/wp\/v2\/he-arc_event"}],"about":[{"href":"https:\/\/www.he-arc.ch\/en\/wp-json\/wp\/v2\/types\/he-arc_event"}],"author":[{"embeddable":true,"href":"https:\/\/www.he-arc.ch\/en\/wp-json\/wp\/v2\/users\/46"}],"version-history":[{"count":17,"href":"https:\/\/www.he-arc.ch\/en\/wp-json\/wp\/v2\/he-arc_event\/59186\/revisions"}],"predecessor-version":[{"id":59436,"href":"https:\/\/www.he-arc.ch\/en\/wp-json\/wp\/v2\/he-arc_event\/59186\/revisions\/59436"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.he-arc.ch\/en\/wp-json\/wp\/v2\/media\/29252"}],"wp:attachment":[{"href":"https:\/\/www.he-arc.ch\/en\/wp-json\/wp\/v2\/media?parent=59186"}],"wp:term":[{"taxonomy":"he-arc_domain","embeddable":true,"href":"https:\/\/www.he-arc.ch\/en\/wp-json\/wp\/v2\/he-arc_domain?post=59186"},{"taxonomy":"he-arc_event_category","embeddable":true,"href":"https:\/\/www.he-arc.ch\/en\/wp-json\/wp\/v2\/he-arc_event_category?post=59186"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}