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Swiss Gaap
> RPC 5: Operations hors de bilan > Flashcards
RPC 5: Operations hors de bilan Flashcards
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Swiss Gaap
(15 decks)
Cadre Conceptuel
RPC 1: Principes
RPC 2: Evaluation
RPC 3: Presentation et structure
RPC 4: Tableaux de flux de trésorerie
RPC 5: Operations hors de bilan
RPC 6: Annexe
RPC 10: Valeurs incorporelles
RPC 11: Impôts sur le benefice
RPC 13: Transactions de leasing
RPC 15: Transactions avec de parties lies
RPC 16: Engagements de prévoyance
RPC 17: Stocks
RPC 18: Immobilisations corporelles
RPC 20: Dépréciation d'actifs
