{"id":629,"date":"2026-05-20T13:17:31","date_gmt":"2026-05-20T13:17:31","guid":{"rendered":"https:\/\/neu.srs-cspcp.ch\/complements-aux-recommandations\/"},"modified":"2026-06-01T09:31:51","modified_gmt":"2026-06-01T09:31:51","slug":"complements-aux-recommandations","status":"publish","type":"page","link":"https:\/\/neu.srs-cspcp.ch\/fr\/complements-aux-recommandations\/","title":{"rendered":"Compl\u00e9ments aux recommandations"},"content":{"rendered":"\n

Le SRS-CSPCP d\u00e9veloppe si n\u00e9cessaire des explications et des exemples compl\u00e9mentaires aux recommandations contenues dans le MCH2. <\/p>\n\n

Recommandation concern\u00e9e<\/strong><\/td>Th\u00e8me<\/strong><\/td>Date<\/strong><\/td><\/tr>
01 \u00c9l\u00e9ments du mod\u00e8le de compte<\/td>Pr\u00e9sentation comptable des relations communes – associations intercommunales<\/a><\/td>16.02.2017<\/td><\/tr>
02 Principes comptables<\/td>R\u00e9visions d\u2019estimations et corrections d\u2019erreurs<\/a><\/td>14.12.2017<\/td><\/tr>
03 Plan comptable et classification fonctionnelle<\/td>P\u00e9r\u00e9quation financi\u00e8re entre la Conf\u00e9d\u00e9ration et les cantons<\/a><\/td>03.12.2009<\/td><\/tr>
03 Plan comptable et classification fonctionnelle<\/td>Pr\u00eats conditionnellement remboursables<\/a><\/td>23.05.2011<\/td><\/tr>
03 Plan comptable et classification fonctionnelle<\/td>Imputations internes<\/a><\/td>08.03.2022<\/td><\/tr>
03 Plan comptable et classification fonctionnelle<\/td>Charges de biens et services, d\u00e9dommangements et subventions<\/a><\/td>01.01.2026<\/td><\/tr>
04 Compte de r\u00e9sultats<\/td>Crit\u00e8res relatifs \u00e0 la comptabilisation des \u00e9l\u00e9ments extraordinaires<\/a><\/td>03.06.2014<\/td><\/tr>
06 Correctifs de valeur des actifs21 Instruments financiers<\/td>Correctifs de valeur des actifs du patrimoine financier<\/a><\/td>09.03.2021<\/td><\/tr>
06 Correctifs de valeur des actifs04 Compte de r\u00e9sultats<\/td>Amortissements<\/a><\/td>15.09.2025<\/td><\/tr>
08 Financements sp\u00e9ciaux et pr\u00e9financements<\/td>Pr\u00e9financements<\/a><\/td>07.04.2011<\/td><\/tr>
08 Financements sp\u00e9ciaux et pr\u00e9financements<\/td>Financements sp\u00e9ciaux<\/a><\/td>15.12.2011<\/td><\/tr>
09 Provisions et engagements conditionnels<\/td>Engagements envers des caisses de pension<\/a><\/td>09.03.2021<\/td><\/tr>
09 Provisions et engagements conditionnels<\/td>Pr\u00e9cisions sur les provisions et les engagements conditionnels<\/a><\/td>26.02.2016<\/td><\/tr>
10 Compte des investissements<\/td>Bouclement du compte des investissements<\/a><\/td>09.09.2019<\/td><\/tr>
11 Bilan<\/td>Vente d\u2019actifs et transferts entre patrimoines<\/a><\/td>17.12.2019<\/td><\/tr>
13 Vision consolid\u00e9e<\/td>Consolidation<\/a><\/td>10.06.2020<\/td><\/tr>
17 Objectifs et instruments de la politique budg\u00e9taire<\/td>Conduite de la politique financi\u00e8re<\/a><\/td>18.06.2015<\/td><\/tr>
19 Proc\u00e9dure lors du passage au MCH2<\/td>R\u00e9serve li\u00e9e au retraitement du patrimoine financier<\/a><\/td>24.06.2010<\/td><\/tr>
19 Proc\u00e9dure lors du passage au MCH2<\/td>R\u00e9serve li\u00e9 au retraitement du patrimoine administratif<\/a><\/td>07.03.2023<\/td><\/tr><\/tbody><\/table><\/figure>\n","protected":false},"excerpt":{"rendered":"

Le SRS-CSPCP d\u00e9veloppe si n\u00e9cessaire des explications et des exemples compl\u00e9mentaires aux recommandations contenues dans le MCH2. Recommandation concern\u00e9e Th\u00e8me Date 01 \u00c9l\u00e9ments du mod\u00e8le de compte Pr\u00e9sentation comptable des relations communes – associations intercommunales 16.02.2017 02 Principes comptables R\u00e9visions d\u2019estimations et corrections d\u2019erreurs 14.12.2017 03 Plan comptable et classification fonctionnelle P\u00e9r\u00e9quation financi\u00e8re entre la…<\/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-629","page","type-page","status-publish","hentry"],"yoast_head":"\nCompl\u00e9ments aux recommandations - 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\/complements-aux-recommandations\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Compl\u00e9ments aux recommandations - SRS-CSPCP neu\" \/>\n<meta property=\"og:description\" content=\"Le SRS-CSPCP d\u00e9veloppe si n\u00e9cessaire des explications et des exemples compl\u00e9mentaires aux recommandations contenues dans le MCH2. 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