{"id":69529,"date":"2025-06-18T09:39:59","date_gmt":"2025-06-18T07:39:59","guid":{"rendered":"https:\/\/www.he-arc.ch\/?post_type=he-arc_event&#038;p=69529"},"modified":"2025-06-18T09:45:13","modified_gmt":"2025-06-18T07:45:13","slug":"les-ateliers-de-la-comptabilite-12","status":"publish","type":"he-arc_event","link":"https:\/\/www.he-arc.ch\/en\/agenda\/les-ateliers-de-la-comptabilite-12\/","title":{"rendered":"Les Ateliers de la comptabilit\u00e9 #12"},"content":{"rendered":"\n<p class=\"has-medium-font-size wp-block-paragraph\">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 class=\"has-medium-font-size wp-block-paragraph\">Cette ann\u00e9e, nous poursuivrons la d\u00e9couverte du Manuel suisse d&#8217;audit 2023 d\u00e9di\u00e9 \u00e0 la tenue de la comptabilit\u00e9 et \u00e0 la pr\u00e9sentation des comptes par une batterie de questions choisies autour du bilan. Nous approfondirons la th\u00e9matique des distributions de b\u00e9n\u00e9fices en couvrant des cas sp\u00e9ciaux. Enfin, et c&#8217;est l\u00e0 la nouveaut\u00e9 de cette ann\u00e9e, nous d\u00e9couvrirons les principes de la m\u00e9thode C.A.R.E. (Comprehensive Accounting in Respect of Ecology), une comptabilit\u00e9 multi-capitaux &#8211; un sujet tr\u00e8s important pour les PME sous-traitantes notamment.<br><\/p>\n\n\n\n<p class=\"has-medium-font-size wp-block-paragraph\"><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\">Durabilit\u00e9, reporting extra-financier, vulgarisation de la m\u00e9thode C.A.R.E<\/li>\n\n\n\n<li class=\"has-medium-font-size\">Distributions dissimul\u00e9es de b\u00e9n\u00e9fices, interdiction de restitution de capital, compensation des pertes<\/li>\n\n\n\n<li class=\"has-medium-font-size\">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 wp-block-paragraph\"><strong>Public-cible<\/strong><\/p>\n\n\n\n<p class=\"has-medium-font-size wp-block-paragraph\">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 class=\"wp-block-paragraph\">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\/2025\/06\/GES-FLY250827-Ateliers-de-la-comptabilite-12.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Flyer<\/a><\/li>\n\n\n\n<li class=\"has-medium-font-size\"><a href=\"https:\/\/jp-portal.gestion.he-arc.ch\/apex\/f?p=444:50:::::P50_NUMERO:178\" target=\"_blank\" rel=\"noreferrer noopener\">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":12,"featured_media":29252,"template":"","he-arc_domain":[2],"he-arc_event_category":[16],"class_list":["post-69529","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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