{"id":6261,"date":"2022-11-29T08:08:49","date_gmt":"2022-11-29T08:08:49","guid":{"rendered":"https:\/\/stiftungschweiz.ch\/gut-zu-wissen\/presentation-des-comptes\/"},"modified":"2023-05-15T12:33:55","modified_gmt":"2023-05-15T12:33:55","slug":"presentation-des-comptes","status":"publish","type":"theme","link":"https:\/\/stiftungschweiz.ch\/fr\/gut-zu-wissen\/presentation-des-comptes\/","title":{"rendered":"Pr\u00e9sentation des comptes"},"content":{"rendered":"\n<p>D\u00e9couvrez dans la troisi\u00e8me partie la m\u00e9thodologie de pr\u00e9sentation des comptes des fondations suisses.<\/p>\n\n\n\n<p>Publication de Kendris AG<\/p>\n\n\n    <div class=\"row offer-list  justify-content-lg-start upper-alpha\" id=\"offer-list-block_1d9c2a832fc7903ae4cdd44a5685d79a\">\n                    <div class=\"item row gx-0 align-items-center\">\r\n    <div class=\"col font-weight-bold\">\r\n                <div class=\"title\">I. Situation de d\u00e9part<\/div>\r\n    <\/div>\r\n    \r\n        <div class=\"col-auto ms-auto\">\r\n        <a href=\"https:\/\/assets.ctfassets.net\/qamujl6wn6gw\/42CVmL0JqufUuo8w2PrIDT\/49fdb128a492db45c3df0b81aedbd893\/publication.pdf#page=27\">Ouvrir le PDF \u00bb<\/i><\/a>\r\n    <\/div>\r\n    <\/div>\r\n                    <div class=\"item row gx-0 align-items-center\">\r\n    <div class=\"col font-weight-bold\">\r\n                <div class=\"title\">J. Obligation de tenir une comptabilit\u00e9 et de pr\u00e9senter des comptes<\/div>\r\n    <\/div>\r\n    \r\n        <div class=\"col-auto ms-auto\">\r\n        <a href=\"https:\/\/assets.ctfassets.net\/qamujl6wn6gw\/42CVmL0JqufUuo8w2PrIDT\/49fdb128a492db45c3df0b81aedbd893\/publication.pdf#page=28\">Ouvrir le PDF \u00bb<\/i><\/a>\r\n    <\/div>\r\n    <\/div>\r\n                    <div class=\"item row gx-0 align-items-center\">\r\n    <div class=\"col font-weight-bold\">\r\n                <div class=\"title\">K. Dispositions g\u00e9n\u00e9rales<\/div>\r\n    <\/div>\r\n    \r\n        <div class=\"col-auto ms-auto\">\r\n        <a href=\"https:\/\/assets.ctfassets.net\/qamujl6wn6gw\/42CVmL0JqufUuo8w2PrIDT\/49fdb128a492db45c3df0b81aedbd893\/publication.pdf#page=28\">Ouvrir le PDF \u00bb<\/i><\/a>\r\n    <\/div>\r\n    <\/div>\r\n                    <div class=\"item row gx-0 align-items-center\">\r\n    <div class=\"col font-weight-bold\">\r\n                <div class=\"title\">L. Facture \u00ab carnet de lait \u00bb pour les petites fondations<\/div>\r\n    <\/div>\r\n    \r\n        <div class=\"col-auto ms-auto\">\r\n        <a href=\"https:\/\/assets.ctfassets.net\/qamujl6wn6gw\/42CVmL0JqufUuo8w2PrIDT\/49fdb128a492db45c3df0b81aedbd893\/publication.pdf#page=30\">Ouvrir le PDF \u00bb<\/i><\/a>\r\n    <\/div>\r\n    <\/div>\r\n                    <div class=\"item row gx-0 align-items-center\">\r\n    <div class=\"col font-weight-bold\">\r\n                <div class=\"title\">M. Pr\u00e9sentation des comptes pour les petites et moyennes fondations<\/div>\r\n    <\/div>\r\n    \r\n        <div class=\"col-auto ms-auto\">\r\n        <a href=\"https:\/\/assets.ctfassets.net\/qamujl6wn6gw\/42CVmL0JqufUuo8w2PrIDT\/49fdb128a492db45c3df0b81aedbd893\/publication.pdf#page=28\">Ouvrir le PDF \u00bb<\/i><\/a>\r\n    <\/div>\r\n    <\/div>\r\n                    <div class=\"item row gx-0 align-items-center\">\r\n    <div class=\"col font-weight-bold\">\r\n                <div class=\"title\">N. Pr\u00e9sentation des comptes pour les grandes fondations<\/div>\r\n    <\/div>\r\n    \r\n        <div class=\"col-auto ms-auto\">\r\n        <a href=\"https:\/\/assets.ctfassets.net\/qamujl6wn6gw\/42CVmL0JqufUuo8w2PrIDT\/49fdb128a492db45c3df0b81aedbd893\/publication.pdf#page=31\">Ouvrir le PDF \u00bb<\/i><\/a>\r\n    <\/div>\r\n    <\/div>\r\n                    <div class=\"item row gx-0 align-items-center\">\r\n    <div class=\"col font-weight-bold\">\r\n                <div class=\"title\">O. Comptes annuels \u00e9tablis conform\u00e9ment \u00e0 une norme reconnue<\/div>\r\n    <\/div>\r\n    \r\n        <div class=\"col-auto ms-auto\">\r\n        <a href=\"https:\/\/assets.ctfassets.net\/qamujl6wn6gw\/42CVmL0JqufUuo8w2PrIDT\/49fdb128a492db45c3df0b81aedbd893\/publication.pdf#page=31\">Ouvrir le PDF \u00bb<\/i><\/a>\r\n    <\/div>\r\n    <\/div>\r\n                    <div class=\"item row gx-0 align-items-center\">\r\n    <div class=\"col font-weight-bold\">\r\n                <div class=\"title\">P. D\u00e9signation d&rsquo;un organe de r\u00e9vision<\/div>\r\n    <\/div>\r\n    \r\n        <div class=\"col-auto ms-auto\">\r\n        <a href=\"https:\/\/assets.ctfassets.net\/qamujl6wn6gw\/42CVmL0JqufUuo8w2PrIDT\/49fdb128a492db45c3df0b81aedbd893\/publication.pdf#page=32\">Ouvrir le PDF \u00bb<\/i><\/a>\r\n    <\/div>\r\n    <\/div>\r\n            <\/div>\n","protected":false},"featured_media":4468,"parent":0,"template":"","theme_categories":[77],"class_list":["post-6261","theme","type-theme","status-publish","has-post-thumbnail","hentry","theme_categories-la-fondation-a-but-non-lucratif"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Pr\u00e9sentation des comptes - StiftungSchweiz<\/title>\n<meta name=\"description\" content=\"D\u00e9couvrez la m\u00e9thodologie de pr\u00e9sentation des comptes des fondations suisses.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/stiftungschweiz.ch\/fr\/gut-zu-wissen\/presentation-des-comptes\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Pr\u00e9sentation des comptes - 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