{"id":858,"date":"2026-05-20T13:17:31","date_gmt":"2026-05-20T13:17:31","guid":{"rendered":"https:\/\/neu.srs-cspcp.ch\/complementi-alle-raccomandazioni\/"},"modified":"2026-06-11T14:28:49","modified_gmt":"2026-06-11T14:28:49","slug":"complementi-alle-raccomandazioni","status":"publish","type":"page","link":"https:\/\/neu.srs-cspcp.ch\/it\/complementi-alle-raccomandazioni\/","title":{"rendered":"Complementi alle raccomandazioni"},"content":{"rendered":"\n

La SRS-CSPCP sviluppa se necessario delle spiegazioni e degli esempi complementari alle raccomandazioni contenute nel MPCA2. <\/p>\n\n

Raccomandazione in questione<\/strong><\/td>Tema<\/strong><\/td>Data<\/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":"

La SRS-CSPCP sviluppa se necessario delle spiegazioni e degli esempi complementari alle raccomandazioni contenute nel MPCA2. Raccomandazione in questione Tema Data 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-858","page","type-page","status-publish","hentry"],"yoast_head":"\nComplementi alle raccomandazioni - 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\/it\/complementi-alle-raccomandazioni\/\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Complementi alle raccomandazioni - SRS-CSPCP neu\" \/>\n<meta property=\"og:description\" content=\"La SRS-CSPCP sviluppa se necessario delle spiegazioni e degli esempi complementari alle raccomandazioni contenute nel MPCA2. 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