{"id":878,"date":"2026-05-12T09:26:19","date_gmt":"2026-05-12T09:26:19","guid":{"rendered":"https:\/\/neu.srs-cspcp.ch\/faq\/"},"modified":"2026-06-11T14:34:09","modified_gmt":"2026-06-11T14:34:09","slug":"faq","status":"publish","type":"page","link":"https:\/\/neu.srs-cspcp.ch\/it\/faq\/","title":{"rendered":"FAQ"},"content":{"rendered":"\n

FAQ \u2013 Domande frequenti<\/h2>\n\n\n\n

Le questioni di minore importanza sono trattate attraverso una FAQ (domande frequenti). <\/p>\n\n\n\n

Un documento Excel \u00e8 a vostro disposizione in basso alla pagina per questioni trattate dal gruppo di lavoro “piano contabile”.<\/strong><\/p>\n\n\n\n

Titolo<\/strong><\/td>Data<\/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":"

FAQ \u2013 Domande frequenti Le questioni di minore importanza sono trattate attraverso una FAQ (domande frequenti). Un documento Excel \u00e8 a vostro disposizione in basso alla pagina per questioni trattate dal gruppo di lavoro “piano contabile”. Titolo Data Taxe sur les micropolluants 18.06.2015 Parts soci\u00e9t\u00e9s simple 10.06.2020 R\u00e9num\u00e9ration unique d’un droit de superficie 10.09.2013 Principes…<\/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":"default","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"class_list":["post-878","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\/it\/faq\/\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"FAQ - SRS-CSPCP neu\" \/>\n<meta property=\"og:description\" content=\"FAQ \u2013 Domande frequenti Le questioni di minore importanza sono trattate attraverso una FAQ (domande frequenti). 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Titolo Data Taxe sur les micropolluants 18.06.2015 Parts soci\u00e9t\u00e9s simple 10.06.2020 R\u00e9num\u00e9ration unique d’un droit de superficie 10.09.2013 Principes...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/neu.srs-cspcp.ch\/it\/faq\/\" \/>\n<meta property=\"og:site_name\" content=\"SRS-CSPCP neu\" \/>\n<meta property=\"article:modified_time\" content=\"2026-06-11T14:34:09+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Tempo di lettura stimato\" \/>\n\t<meta name=\"twitter:data1\" content=\"2 minuti\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/neu.srs-cspcp.ch\\\/it\\\/faq\\\/\",\"url\":\"https:\\\/\\\/neu.srs-cspcp.ch\\\/it\\\/faq\\\/\",\"name\":\"FAQ - SRS-CSPCP neu\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/neu.srs-cspcp.ch\\\/it\\\/#website\"},\"datePublished\":\"2026-05-12T09:26:19+00:00\",\"dateModified\":\"2026-06-11T14:34:09+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/neu.srs-cspcp.ch\\\/it\\\/faq\\\/#breadcrumb\"},\"inLanguage\":\"it-IT\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/neu.srs-cspcp.ch\\\/it\\\/faq\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/neu.srs-cspcp.ch\\\/it\\\/faq\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Start\",\"item\":\"https:\\\/\\\/neu.srs-cspcp.ch\\\/it\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"FAQ\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/neu.srs-cspcp.ch\\\/it\\\/#website\",\"url\":\"https:\\\/\\\/neu.srs-cspcp.ch\\\/it\\\/\",\"name\":\"SRS-CSPCP\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/neu.srs-cspcp.ch\\\/it\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/neu.srs-cspcp.ch\\\/it\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"it-IT\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/neu.srs-cspcp.ch\\\/it\\\/#organization\",\"name\":\"SRS-CSPCP\",\"url\":\"https:\\\/\\\/neu.srs-cspcp.ch\\\/it\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"it-IT\",\"@id\":\"https:\\\/\\\/neu.srs-cspcp.ch\\\/it\\\/#\\\/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\\\/it\\\/#\\\/schema\\\/logo\\\/image\\\/\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"FAQ - 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\/it\/faq\/","og_locale":"it_IT","og_type":"article","og_title":"FAQ - SRS-CSPCP neu","og_description":"FAQ \u2013 Domande frequenti Le questioni di minore importanza sono trattate attraverso una FAQ (domande frequenti). 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