{"id":639,"date":"2026-05-08T10:28:06","date_gmt":"2026-05-08T10:28:06","guid":{"rendered":"https:\/\/neu.srs-cspcp.ch\/mch2\/"},"modified":"2026-06-01T11:52:23","modified_gmt":"2026-06-01T11:52:23","slug":"mch2","status":"publish","type":"page","link":"https:\/\/neu.srs-cspcp.ch\/fr\/mch2\/","title":{"rendered":"MCH2"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Le mod\u00e8le comptable harmonis\u00e9 MCH2 fournit les bases de pr\u00e9sentation des \u00e9tats financiers des cantons et des communes. Il a \u00e9t\u00e9 d\u00e9velopp\u00e9 \u00e0 partir de MCH1 par le Groupe d\u2019\u00e9tude pour les finances cantonales (FkF) \u00e0 la demande de la Conf\u00e9rence des directrices et des directeurs cantonaux des finances. En s\u2019appuyant sur les IPSAS (International Public Sector Accounting Standards) et en coordination avec le nouveau mod\u00e8le comptable de la Conf\u00e9d\u00e9ration, le FkF a d\u00e9velopp\u00e9 les 20 recommandations constitutives du MCH2.  <br\/><br\/>Ces 20 recommandations, ainsi que l\u2019ensemble du manuel y relatif, ont \u00e9t\u00e9 adopt\u00e9es en janvier 2008 par la Conf\u00e9rence des directrices et des directeurs cantonaux des finances (CDF). Cette derni\u00e8re conseille \u00e9galement aux cantons et aux communes de mettre en \u0153uvre ces recommandations aussi rapidement que possible, soit au cours des 10 prochaines ann\u00e9es. <br\/><br\/>En janvier 2013, la CDF a accept\u00e9 la modification des Recommandations 18 et 20 (Indicateurs financiers) ainsi que la nouvelle Recommandation 21 (Instruments financiers).<\/p>\n\n<p class=\"wp-block-paragraph\">En janvier 2015, la CDF a accept\u00e9 la modification des Recommandations 04 (Compte de r\u00e9sultats), 10 (Compte des investissements) et 14 (Tableau des flux de tr\u00e9sorerie).<\/p>\n\n<p class=\"wp-block-paragraph\">En mai 2016, la CDF a accept\u00e9 la modification de la Recommandation 11 (Bilan).<\/p>\n\n<p class=\"wp-block-paragraph\">En juin 2017, la CDF a accept\u00e9 le toilettage du Manuel MCH2.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le mod\u00e8le comptable harmonis\u00e9 MCH2 fournit les bases de pr\u00e9sentation des \u00e9tats financiers des cantons et des communes. Il a \u00e9t\u00e9 d\u00e9velopp\u00e9 \u00e0 partir de MCH1 par le Groupe d\u2019\u00e9tude pour les finances cantonales (FkF) \u00e0 la demande de la Conf\u00e9rence des directrices et des directeurs cantonaux des finances. En s\u2019appuyant sur les IPSAS (International&#8230;<\/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-639","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>MCH2 - 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\/mch2\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"MCH2 - SRS-CSPCP neu\" \/>\n<meta property=\"og:description\" content=\"Le mod\u00e8le comptable harmonis\u00e9 MCH2 fournit les bases de pr\u00e9sentation des \u00e9tats financiers des cantons et des communes. 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