{"id":605,"date":"2026-05-20T12:59:27","date_gmt":"2026-05-20T12:59:27","guid":{"rendered":"https:\/\/neu.srs-cspcp.ch\/recommandations\/"},"modified":"2026-06-01T08:54:02","modified_gmt":"2026-06-01T08:54:02","slug":"recommandations","status":"publish","type":"page","link":"https:\/\/neu.srs-cspcp.ch\/fr\/recommandations\/","title":{"rendered":"Recommandations"},"content":{"rendered":"\n

Recommandations de la Conf\u00e9rence des directrices et directeurs cantonaux des finances<\/h2>\n\n
No.<\/strong><\/td>Titre<\/strong><\/td>Date<\/strong><\/td><\/tr>
01<\/td>El\u00e9ments du mod\u00e8le comptable<\/a><\/td>25.01.2008<\/td><\/tr>
02<\/td>Principes comptables<\/a><\/td>25.01.2008<\/td><\/tr>
03<\/td>Plan comptable et classification fonctionnelle<\/a><\/td>25.01.2008<\/td><\/tr>
04<\/td>Compte de r\u00e9sultats<\/a><\/td>30.01.2015<\/td><\/tr>
05<\/td>Actifs et passifs de r\u00e9gularisation<\/a><\/td>25.01.2008<\/td><\/tr>
06<\/td>Corrections de valeurs des actifs<\/a><\/td>28.01.2022<\/td><\/tr>
07<\/td>Revenus fiscaux<\/a><\/td>02.02.2024<\/td><\/tr>
08<\/td>Financements sp\u00e9ciaux et pr\u00e9financements<\/a><\/td>25.01.2008<\/td><\/tr>
09<\/td>Provisions et engagements conditionnels<\/a><\/td>25.01.2008<\/td><\/tr>
10<\/td>Compte des investissements<\/a><\/td>30.01.2015<\/td><\/tr>
11<\/td>Bilan<\/a><\/td>28.01.2022<\/td><\/tr>
12<\/td>Immobilisations et comptabilit\u00e9 des immobilisations<\/a><\/td>28.01.2022<\/td><\/tr>
13<\/td>Vision consolid\u00e9e<\/a><\/td>25.01.2008<\/td><\/tr>
14<\/td>Tableau des flux de tr\u00e9sorerie<\/a><\/td>30.01.2015<\/td><\/tr>
15<\/td>Etat du capital propre<\/a><\/td>25.01.2008<\/td><\/tr>
16<\/td>Annexe aux comptes annuels<\/a><\/td>25.01.2008<\/td><\/tr>
17<\/td>Objectifs et instruments de politique budg\u00e9taire<\/a><\/td>25.01.2008<\/td><\/tr>
18<\/td>Indicateurs financiers<\/a><\/td>25.01.2013<\/td><\/tr>
19<\/td>Proc\u00e9dure lors du passage au MCH2<\/a><\/td>25.01.2008<\/td><\/tr>
21<\/td>Instruments financiers<\/a><\/td>25.01.2013<\/td><\/tr><\/tbody><\/table><\/figure>\n","protected":false},"excerpt":{"rendered":"

Recommandations de la Conf\u00e9rence des directrices et directeurs cantonaux des finances No. Titre Date 01 El\u00e9ments du mod\u00e8le comptable 25.01.2008 02 Principes comptables 25.01.2008 03 Plan comptable et classification fonctionnelle 25.01.2008 04 Compte de r\u00e9sultats 30.01.2015 05 Actifs et passifs de r\u00e9gularisation 25.01.2008 06 Corrections de valeurs des actifs 28.01.2022 07 Revenus fiscaux 02.02.2024 08…<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"hide","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"class_list":["post-605","page","type-page","status-publish","hentry"],"yoast_head":"\nRecommandations - SRS-CSPCP neu<\/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:\/\/neu.srs-cspcp.ch\/fr\/recommandations\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Recommandations - SRS-CSPCP neu\" \/>\n<meta property=\"og:description\" content=\"Recommandations de la Conf\u00e9rence des directrices et directeurs cantonaux des finances No. Titre Date 01 El\u00e9ments du mod\u00e8le comptable 25.01.2008 02 Principes comptables 25.01.2008 03 Plan comptable et classification fonctionnelle 25.01.2008 04 Compte de r\u00e9sultats 30.01.2015 05 Actifs et passifs de r\u00e9gularisation 25.01.2008 06 Corrections de valeurs des actifs 28.01.2022 07 Revenus fiscaux 02.02.2024 08...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/neu.srs-cspcp.ch\/fr\/recommandations\/\" \/>\n<meta property=\"og:site_name\" content=\"SRS-CSPCP neu\" \/>\n<meta property=\"article:modified_time\" content=\"2026-06-01T08:54:02+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\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:\\\/\\\/neu.srs-cspcp.ch\\\/fr\\\/recommandations\\\/\",\"url\":\"https:\\\/\\\/neu.srs-cspcp.ch\\\/fr\\\/recommandations\\\/\",\"name\":\"Recommandations - SRS-CSPCP neu\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/neu.srs-cspcp.ch\\\/fr\\\/#website\"},\"datePublished\":\"2026-05-20T12:59:27+00:00\",\"dateModified\":\"2026-06-01T08:54:02+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/neu.srs-cspcp.ch\\\/fr\\\/recommandations\\\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/neu.srs-cspcp.ch\\\/fr\\\/recommandations\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/neu.srs-cspcp.ch\\\/fr\\\/recommandations\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Start\",\"item\":\"https:\\\/\\\/neu.srs-cspcp.ch\\\/fr\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Recommandations\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/neu.srs-cspcp.ch\\\/fr\\\/#website\",\"url\":\"https:\\\/\\\/neu.srs-cspcp.ch\\\/fr\\\/\",\"name\":\"SRS-CSPCP\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/neu.srs-cspcp.ch\\\/fr\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/neu.srs-cspcp.ch\\\/fr\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/neu.srs-cspcp.ch\\\/fr\\\/#organization\",\"name\":\"SRS-CSPCP\",\"url\":\"https:\\\/\\\/neu.srs-cspcp.ch\\\/fr\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/neu.srs-cspcp.ch\\\/fr\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/neu.srs-cspcp.ch\\\/wp-content\\\/uploads\\\/2026\\\/05\\\/cropped-Logo-SRC-CSPCP-L400px.png\",\"contentUrl\":\"https:\\\/\\\/neu.srs-cspcp.ch\\\/wp-content\\\/uploads\\\/2026\\\/05\\\/cropped-Logo-SRC-CSPCP-L400px.png\",\"width\":350,\"height\":81,\"caption\":\"SRS-CSPCP\"},\"image\":{\"@id\":\"https:\\\/\\\/neu.srs-cspcp.ch\\\/fr\\\/#\\\/schema\\\/logo\\\/image\\\/\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Recommandations - SRS-CSPCP neu","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:\/\/neu.srs-cspcp.ch\/fr\/recommandations\/","og_locale":"fr_FR","og_type":"article","og_title":"Recommandations - SRS-CSPCP neu","og_description":"Recommandations de la Conf\u00e9rence des directrices et directeurs cantonaux des finances No. Titre Date 01 El\u00e9ments du mod\u00e8le comptable 25.01.2008 02 Principes comptables 25.01.2008 03 Plan comptable et classification fonctionnelle 25.01.2008 04 Compte de r\u00e9sultats 30.01.2015 05 Actifs et passifs de r\u00e9gularisation 25.01.2008 06 Corrections de valeurs des actifs 28.01.2022 07 Revenus fiscaux 02.02.2024 08...","og_url":"https:\/\/neu.srs-cspcp.ch\/fr\/recommandations\/","og_site_name":"SRS-CSPCP neu","article_modified_time":"2026-06-01T08:54:02+00:00","twitter_card":"summary_large_image","twitter_misc":{"Dur\u00e9e de lecture estim\u00e9e":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/neu.srs-cspcp.ch\/fr\/recommandations\/","url":"https:\/\/neu.srs-cspcp.ch\/fr\/recommandations\/","name":"Recommandations - SRS-CSPCP neu","isPartOf":{"@id":"https:\/\/neu.srs-cspcp.ch\/fr\/#website"},"datePublished":"2026-05-20T12:59:27+00:00","dateModified":"2026-06-01T08:54:02+00:00","breadcrumb":{"@id":"https:\/\/neu.srs-cspcp.ch\/fr\/recommandations\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/neu.srs-cspcp.ch\/fr\/recommandations\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/neu.srs-cspcp.ch\/fr\/recommandations\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Start","item":"https:\/\/neu.srs-cspcp.ch\/fr\/"},{"@type":"ListItem","position":2,"name":"Recommandations"}]},{"@type":"WebSite","@id":"https:\/\/neu.srs-cspcp.ch\/fr\/#website","url":"https:\/\/neu.srs-cspcp.ch\/fr\/","name":"SRS-CSPCP","description":"","publisher":{"@id":"https:\/\/neu.srs-cspcp.ch\/fr\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/neu.srs-cspcp.ch\/fr\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Organization","@id":"https:\/\/neu.srs-cspcp.ch\/fr\/#organization","name":"SRS-CSPCP","url":"https:\/\/neu.srs-cspcp.ch\/fr\/","logo":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/neu.srs-cspcp.ch\/fr\/#\/schema\/logo\/image\/","url":"https:\/\/neu.srs-cspcp.ch\/wp-content\/uploads\/2026\/05\/cropped-Logo-SRC-CSPCP-L400px.png","contentUrl":"https:\/\/neu.srs-cspcp.ch\/wp-content\/uploads\/2026\/05\/cropped-Logo-SRC-CSPCP-L400px.png","width":350,"height":81,"caption":"SRS-CSPCP"},"image":{"@id":"https:\/\/neu.srs-cspcp.ch\/fr\/#\/schema\/logo\/image\/"}}]}},"_links":{"self":[{"href":"https:\/\/neu.srs-cspcp.ch\/fr\/wp-json\/wp\/v2\/pages\/605","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/neu.srs-cspcp.ch\/fr\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/neu.srs-cspcp.ch\/fr\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/neu.srs-cspcp.ch\/fr\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/neu.srs-cspcp.ch\/fr\/wp-json\/wp\/v2\/comments?post=605"}],"version-history":[{"count":4,"href":"https:\/\/neu.srs-cspcp.ch\/fr\/wp-json\/wp\/v2\/pages\/605\/revisions"}],"predecessor-version":[{"id":609,"href":"https:\/\/neu.srs-cspcp.ch\/fr\/wp-json\/wp\/v2\/pages\/605\/revisions\/609"}],"wp:attachment":[{"href":"https:\/\/neu.srs-cspcp.ch\/fr\/wp-json\/wp\/v2\/media?parent=605"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}