{"id":760,"date":"2026-05-12T09:26:19","date_gmt":"2026-05-12T09:26:19","guid":{"rendered":"https:\/\/neu.srs-cspcp.ch\/faq\/"},"modified":"2026-06-03T08:38:20","modified_gmt":"2026-06-03T08:38:20","slug":"faq","status":"publish","type":"page","link":"https:\/\/neu.srs-cspcp.ch\/fr\/faq\/","title":{"rendered":"FAQ"},"content":{"rendered":"\n

Foire aux questions (FAQ) – R\u00e9ponses aux questions fr\u00e9guemment pos\u00e9es<\/h2>\n\n

Les questions d\u2019ordre pratique et de moindre importance sont trait\u00e9es par le biais d\u2019une FAQ (foire aux questions). <\/p>\n\n

Un fichier Excel est \u00e0 votre disposition pour des questions trait\u00e9es par le groupe de travail \u00ab\u00a0plan comptable\u00a0\u00bb en bas de la page.<\/strong><\/p>\n\n

Th\u00e8me<\/strong><\/td>Date<\/strong><\/td><\/tr>
Taxe sur les micropolluants<\/a><\/td>18.06.2015<\/td><\/tr>
Parts soci\u00e9t\u00e9s simple<\/a><\/td>10.06.2020<\/td><\/tr>
R\u00e9num\u00e9ration unique d’un droit de superficie<\/a><\/td>10.09.2013<\/td><\/tr>
Principes d\u2019\u00e9valuation PA<\/a><\/td>08.03.2022<\/td><\/tr>
Contrats cloud<\/a><\/td>06.06.2023<\/td><\/tr>
Coronavirus<\/a><\/td>01.04.2020<\/td><\/tr>
Taxe sur le CO2<\/a><\/td>15.12.2010<\/td><\/tr>
Prestations propres<\/a><\/td>18.02.2019<\/td><\/tr>
Auto-assurance<\/a><\/td>02.12.2010<\/td><\/tr>
P\u00e9r\u00e9quation financi\u00e8re intercommunale<\/a><\/td>11.12.2014<\/td><\/tr>
Contracts de leasing financier (financial leasings)<\/a><\/td>30.09.2010<\/td><\/tr>
Fusions de communes, valeurs de reprise<\/a><\/td>11.09.2017<\/td><\/tr>
Participations b\u00e9n\u00e9fice-perte, date de comptabilisation<\/a><\/td>11.09.2017<\/td><\/tr>
Distribution du b\u00e9n\u00e9fice de la Banque nationale suisse, comptabilisation<\/a><\/td>18.06.2015<\/td><\/tr>
Foyers pour enfants et adolescents<\/a><\/td>22.09.2016<\/td><\/tr>
Biens culturels<\/a><\/td>15.09.2025<\/td><\/tr>
Imp\u00f4t sur la plus-value fonci\u00e8re<\/a><\/td>21.02.2024<\/td><\/tr>
\u00ab Int\u00e9r\u00eats n\u00e9gatifs \u00bb, comptabilisation<\/a><\/td>15.12.2016<\/td><\/tr>
Subventions non mon\u00e9taires<\/a><\/td>08.03.2022<\/td><\/tr>
Imposition minimale de l\u2019OCDE<\/a><\/td>09.09.2024<\/td><\/tr>
Passifs de r\u00e9gularisation et provisions dans le compte des investissements<\/a><\/td>17.12.2015<\/td><\/tr>
Partenariat public-priv\u00e9 (PPP)<\/a><\/td>10.09.2013<\/td><\/tr>
Redevance Radio-TV<\/a><\/td>13.06.2019<\/td><\/tr>
Droit de pr\u00e9emption<\/a><\/td>10.06.2021<\/td><\/tr>
Stocks, \u00e9valuation<\/a><\/td>17.12.2020<\/td><\/tr>
Fonds de r\u00e9novation d’immobilisations du patrimoine administratif<\/a><\/td>14.12.2017<\/td><\/tr>
Corrections de valeurs des terrains suite \u00e0 une modification de zones<\/a><\/td>15.12.2022<\/td><\/tr>
Pr\u00eats \u00e0 taux pr\u00e9f\u00e9rentiel<\/a><\/td>18.06.2015<\/td><\/tr>
Swap de taux d\u2019int\u00e9r\u00eat, comptabilisation<\/a><\/td>23.09.2021<\/td><\/tr>
R\u00e9ponses du GT Plan comptable \u00e0 des questions concernant le plan comptable et la classification fonctionnelle<\/a><\/td>11.12.2025<\/td><\/tr>
Sectorisation \u2013 exemples<\/a><\/td>31.12.2016<\/td><\/tr><\/tbody><\/table><\/figure>\n","protected":false},"excerpt":{"rendered":"

Foire aux questions (FAQ) – R\u00e9ponses aux questions fr\u00e9guemment pos\u00e9es Les questions d\u2019ordre pratique et de moindre importance sont trait\u00e9es par le biais d\u2019une FAQ (foire aux questions). Un fichier Excel est \u00e0 votre disposition pour des questions trait\u00e9es par le groupe de travail \u00ab\u00a0plan comptable\u00a0\u00bb en bas de la page. Th\u00e8me Date Taxe sur…<\/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-760","page","type-page","status-publish","hentry"],"yoast_head":"\nFAQ - 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\/faq\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"FAQ - SRS-CSPCP neu\" \/>\n<meta property=\"og:description\" content=\"Foire aux questions (FAQ) – R\u00e9ponses aux questions fr\u00e9guemment pos\u00e9es Les questions d\u2019ordre pratique et de moindre importance sont trait\u00e9es par le biais d\u2019une FAQ (foire aux questions). 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