{"id":5935342,"date":"2026-01-13T09:47:28","date_gmt":"2026-01-13T08:47:28","guid":{"rendered":"https:\/\/zewo.ch\/?p=5935342"},"modified":"2026-01-13T09:47:30","modified_gmt":"2026-01-13T08:47:30","slug":"news-nouvelles-questions-reponses-au-sujet-de-la-norme-la-zewo-13-rapport-annuel","status":"publish","type":"post","link":"https:\/\/zewo.ch\/fr\/news-nouvelles-questions-reponses-au-sujet-de-la-norme-la-zewo-13-rapport-annuel\/","title":{"rendered":"\u00c9tablir et v\u00e9rifier les comptes annuels en toute s\u00e9curit\u00e9 : Q&amp;A actualis\u00e9s sur la norme Swiss GAAP RPC 21"},"content":{"rendered":"\n<p>Dans le cadre de cette r\u00e9vision, les th\u00e8mes suivants ont notamment \u00e9t\u00e9 pr\u00e9cis\u00e9s et d\u00e9velopp\u00e9s :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Double cl\u00f4ture selon le Code des obligations et Swiss GAAP RPC<\/strong><\/li>\n\n\n\n<li><strong>Comptes de fonds et leur rapprochement avec le compte d&rsquo;exploitation et le bilan<\/strong><\/li>\n<\/ul>\n\n\n\n<div style=\"height:40px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-media-text is-stacked-on-mobile\" style=\"grid-template-columns:25% auto\"><figure class=\"wp-block-media-text__media\"><img loading=\"lazy\" decoding=\"async\" width=\"724\" height=\"1024\" src=\"https:\/\/zewo.ch\/wp-content\/uploads\/2026\/01\/QA_RL_und_Pruefung_FR-724x1024.jpg\" alt=\"Image Q&amp;A comptabilit\u00e9 et audit\" class=\"wp-image-5936575 size-full\" srcset=\"https:\/\/zewo.ch\/wp-content\/uploads\/2026\/01\/QA_RL_und_Pruefung_FR-724x1024.jpg 724w, https:\/\/zewo.ch\/wp-content\/uploads\/2026\/01\/QA_RL_und_Pruefung_FR-212x300.jpg 212w, https:\/\/zewo.ch\/wp-content\/uploads\/2026\/01\/QA_RL_und_Pruefung_FR-768x1087.jpg 768w, https:\/\/zewo.ch\/wp-content\/uploads\/2026\/01\/QA_RL_und_Pruefung_FR.jpg 827w\" sizes=\"auto, (min-width: 960px) 75vw, 100vw\" \/><\/figure><div class=\"wp-block-media-text__content\">\n<p><strong>Questions et r\u00e9ponses s\u00e9l\u00e9ctionn\u00e9es sur la pr\u00e9sentation et l&rsquo;audit des comptes annuels selons Swiss GAAP RPC 21<\/strong><\/p>\n\n\n\n<div class=\"wp-block-cgb-block-zewo-block-button ab-block-button\"><a href=\"https:\/\/zewo.ch\/wp-content\/uploads\/2026\/01\/QA_RL_und_Pruefung_JR_nach_FER_21_FR.pdf\" class=\"button primary\"><span class=\"button-arrow\"><\/span>T\u00e9l\u00e9charger au format PDF<\/a><\/div>\n<\/div><\/div>\n\n\n\n<div style=\"height:40px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p>Les Q&amp;A actualis\u00e9s favorisent une <strong>interpr\u00e9tation uniforme des exigences en mati\u00e8re de pr\u00e9sentation des comptes et de r\u00e9vision<\/strong> et contribuent ainsi de mani\u00e8re importante \u00e0 la qualit\u00e9 des comptes v\u00e9rifi\u00e9s des organisations d&rsquo;entraide collectant des dons.<\/p>\n\n\n\n<p>En outre, les <strong>mod\u00e8les actuels de rapports pour la r\u00e9vision ordinaire et restreinte ainsi que pour les reviews ont \u00e9t\u00e9 publi\u00e9s<\/strong>. Ceux-ci favorisent un reporting coh\u00e9rent, transparent et conforme aux normes des organes de r\u00e9vision.<\/p>\n\n\n\n<div style=\"height:40px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-media-text is-stacked-on-mobile\" style=\"grid-template-columns:25% auto\"><figure class=\"wp-block-media-text__media\"><img loading=\"lazy\" decoding=\"async\" width=\"712\" height=\"1012\" src=\"https:\/\/zewo.ch\/wp-content\/uploads\/2026\/01\/Modeles_de_rapports_FR.jpg\" alt=\"Image mod\u00e8les de rapports\" class=\"wp-image-5936578 size-full\" srcset=\"https:\/\/zewo.ch\/wp-content\/uploads\/2026\/01\/Modeles_de_rapports_FR.jpg 712w, https:\/\/zewo.ch\/wp-content\/uploads\/2026\/01\/Modeles_de_rapports_FR-211x300.jpg 211w\" sizes=\"auto, (min-width: 960px) 75vw, 100vw\" \/><\/figure><div class=\"wp-block-media-text__content\">\n<p><strong>Mod\u00e8les de rapport selon les NA-CH \/NCR<\/strong><\/p>\n\n\n\n<div class=\"wp-block-cgb-block-zewo-block-button ab-block-button\"><a href=\"https:\/\/zewo.ch\/wp-content\/uploads\/2026\/01\/Modeles_de_rapports_selon_les_NA-CH_NCR_FR.pdf\" class=\"button primary\"><span class=\"button-arrow\"><\/span>T\u00e9l\u00e9charger au format PDF<\/a><\/div>\n<\/div><\/div>\n\n\n\n<div style=\"height:40px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-fiches-d-information-de-la-zewo\">Fiches d&rsquo;information de la Zewo<\/h2>\n\n\n\n<p>Deux fiches d&rsquo;information de la Zewo sont disponibles pour clarifier les questions de d\u00e9limitation et de pr\u00e9sentation (\u00e9tat : novembre 2024) :<\/p>\n\n\n\n<div style=\"height:40px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-media-text is-stacked-on-mobile\" style=\"grid-template-columns:25% auto\"><figure class=\"wp-block-media-text__media\"><img loading=\"lazy\" decoding=\"async\" width=\"720\" height=\"1024\" src=\"https:\/\/zewo.ch\/wp-content\/uploads\/2025\/10\/Merkblatt_norme13-720x1024.png\" alt=\"\" class=\"wp-image-5934151 size-full\" srcset=\"https:\/\/zewo.ch\/wp-content\/uploads\/2025\/10\/Merkblatt_norme13-720x1024.png 720w, https:\/\/zewo.ch\/wp-content\/uploads\/2025\/10\/Merkblatt_norme13-211x300.png 211w, https:\/\/zewo.ch\/wp-content\/uploads\/2025\/10\/Merkblatt_norme13-768x1092.png 768w, https:\/\/zewo.ch\/wp-content\/uploads\/2025\/10\/Merkblatt_norme13.png 783w\" sizes=\"auto, (min-width: 960px) 75vw, 100vw\" \/><\/figure><div class=\"wp-block-media-text__content\">\n<p><strong>Clarification de la comptabilisation des dons affect\u00e9s et des dons libres <\/strong>(norme 13)<\/p>\n\n\n\n<div class=\"wp-block-cgb-block-zewo-block-button ab-block-button\"><a href=\"https:\/\/zewo.ch\/wp-content\/uploads\/2024\/11\/Guide_miseenoeuvre_norme13.pdf\" class=\"button primary\"><span class=\"button-arrow\"><\/span>T\u00e9l\u00e9charger au format PDF<\/a><\/div>\n<\/div><\/div>\n\n\n\n<div style=\"height:39px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-media-text is-stacked-on-mobile\" style=\"grid-template-columns:25% auto\"><figure class=\"wp-block-media-text__media\"><img loading=\"lazy\" decoding=\"async\" width=\"717\" height=\"1024\" src=\"https:\/\/zewo.ch\/wp-content\/uploads\/2025\/11\/Umsetzungshilfe_Standard18_Cover_FR-717x1024.png\" alt=\"Bild Umsetzungshilfe Standard 18\" class=\"wp-image-5934205 size-full\" srcset=\"https:\/\/zewo.ch\/wp-content\/uploads\/2025\/11\/Umsetzungshilfe_Standard18_Cover_FR-717x1024.png 717w, https:\/\/zewo.ch\/wp-content\/uploads\/2025\/11\/Umsetzungshilfe_Standard18_Cover_FR-210x300.png 210w, https:\/\/zewo.ch\/wp-content\/uploads\/2025\/11\/Umsetzungshilfe_Standard18_Cover_FR-768x1097.png 768w, https:\/\/zewo.ch\/wp-content\/uploads\/2025\/11\/Umsetzungshilfe_Standard18_Cover_FR.png 780w\" sizes=\"auto, (min-width: 960px) 75vw, 100vw\" \/><\/figure><div class=\"wp-block-media-text__content\">\n<p><strong>Collecter des dons libres ou affect\u00e9s \u2013 ce qui est important<\/strong> (norme 18)<\/p>\n\n\n\n<div class=\"wp-block-cgb-block-zewo-block-button ab-block-button\"><a href=\"https:\/\/zewo.ch\/wp-content\/uploads\/2025\/11\/Umsetzungshilfe_Standard18_FR.pdf\" class=\"button primary\"><span class=\"button-arrow\"><\/span>T\u00e9l\u00e9charger au format PDF<\/a><\/div>\n<\/div><\/div>\n\n\n\n<div style=\"height:40px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p>Les questions-r\u00e9ponses r\u00e9vis\u00e9es, les fiches d&rsquo;information d\u00e9taill\u00e9es et les mod\u00e8les de rapports actuels clarifient l&rsquo;application de la norme Swiss GAAP RPC 21 dans la pratique et renforcent la confiance dans les comptes audit\u00e9s des organisations d&rsquo;entraide.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La Fondation Zewo et EXPERTsuisse ont r\u00e9vis\u00e9 et actualis\u00e9 le Q&#038;A sur la pr\u00e9sentation et la v\u00e9rification des comptes annuels selon la norme Swiss GAAP RPC 21 (version janvier 2026).<br \/>\nCe document contient des questions et r\u00e9ponses pratiques sur l&rsquo;\u00e9tablissement et la v\u00e9rification des comptes annuels des organisations d&rsquo;entraide selon Swiss GAAP RPC 21. <\/p>\n<p>Il constitue un outil de travail actuel et fiable pour l&rsquo;\u00e9tablissement et la v\u00e9rification de vos comptes annuels 2025.<\/p>\n","protected":false},"author":38,"featured_media":5936025,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[8766,8768,8769],"tags":[16748],"class_list":["post-5935342","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-finances","category-fundraising","category-news-2","tag-comptabilite"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.0 (Yoast SEO v26.0) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Zewo<\/title>\n<meta name=\"description\" content=\"Les Q&amp;A actualis\u00e9es sur la norme Swiss GAAP RPC 21 fournissent des informations importantes sur la pr\u00e9sentation et la v\u00e9rification des comptes annuels.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/zewo.ch\/fr\/news-nouvelles-questions-reponses-au-sujet-de-la-norme-la-zewo-13-rapport-annuel\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:description\" content=\"Les Q&amp;A actualis\u00e9es sur la norme Swiss GAAP RPC 21 fournissent des informations importantes sur la pr\u00e9sentation et la v\u00e9rification des comptes annuels.\" \/>\n<meta property=\"og:url\" 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