{"id":83392,"date":"2026-06-19T16:28:34","date_gmt":"2026-06-19T14:28:34","guid":{"rendered":"https:\/\/www.he-arc.ch\/?post_type=he-arc_event&#038;p=83392"},"modified":"2026-06-19T16:29:55","modified_gmt":"2026-06-19T14:29:55","slug":"les-ateliers-de-la-comptabilite-13","status":"publish","type":"he-arc_event","link":"https:\/\/www.he-arc.ch\/en\/agenda\/les-ateliers-de-la-comptabilite-13\/","title":{"rendered":"Les Ateliers de la comptabilit\u00e9 #13"},"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. Nous \u00e9tudierons par des cas pratiques une des grandes nouveaut\u00e9s apport\u00e9e par les modifications du code des obligations de 2023, c&#8217;est-\u00e0-dire les comptes interm\u00e9diaires. Nous terminerons par une revue des principes juridiques et comptables des fusions simplifi\u00e9es de PME, en illustrant cela par quelques cas pratiques.<br><br><\/p>\n\n\n\n<ul class=\"wp-block-list\"><\/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\"><br><\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong><strong>Th\u00e8mes<\/strong><\/strong> <strong>de la demi-journ\u00e9e :<\/strong><\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Fusions simplifi\u00e9es de PME, LFus, B\u00e9n\u00e9fice ou perte de fusion, r\u00e9serves latentes<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Comptes interm\u00e9diaires, buts, timing, comparaison, simplifications, jurisprudence<\/li>\n\n\n\n<li>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=\"wp-block-paragraph\"><\/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\/2026\/06\/GES-DT260619-Ateliers-de-la-comptabilite-13.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:232\" 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\n\n\n<p class=\"wp-block-paragraph\">D\u00e9lai: lundi 13 ao\u00fbt 2026<\/p>\n","protected":false},"author":12,"featured_media":29252,"template":"","he-arc_domain":[2],"he-arc_event_category":[16],"class_list":["post-83392","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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