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Les principes qui gouvernent les Swiss GAAP RPC: un concept sur mesure pour des états financiers conformes à la True and Fair View


Meyer, C (2008). Les principes qui gouvernent les Swiss GAAP RPC: un concept sur mesure pour des états financiers conformes à la True and Fair View. Der Schweizer Treuhänder, 82(5):295-299.

Abstract

Les Swiss GAAP RPC tiennent compte des préoccupations des PME suisses, et
notamment de leur souci de s’assurer un rapport coût-bénéfice raisonnable. Le
présent article illustre le concept des Swiss GAAP RPC ainsi que des RPC
fondamentales (cadre conceptuel et Swiss GAAP RPC 1 à 6).

Les Swiss GAAP RPC tiennent compte des préoccupations des PME suisses, et
notamment de leur souci de s’assurer un rapport coût-bénéfice raisonnable. Le
présent article illustre le concept des Swiss GAAP RPC ainsi que des RPC
fondamentales (cadre conceptuel et Swiss GAAP RPC 1 à 6).

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Additional indexing

Item Type:Journal Article, not refereed, original work
Communities & Collections:03 Faculty of Economics > Department of Business Administration
Dewey Decimal Classification:330 Economics
Language:French
Date:May 2008
Deposited On:20 Nov 2008 10:17
Last Modified:05 Apr 2016 12:33
Publisher:Treuhandkammer Zürich
ISSN:0036-746X
Official URL:http://www.treuhaender.ch/de/archiv/archiv_detail.asp?spr=&h=105&r=0&au=0&ar=1936&nav=0&file=archiv_list.asp
Permanent URL: http://doi.org/10.5167/uzh-5163

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