{"version":"1.0","provider_name":"steuerportal.ch","provider_url":"https:\/\/steuerportal.ch\/fr\/","author_name":"Yuki Lehmann","author_url":"https:\/\/steuerportal.ch\/fr\/autoren\/yuki-lehmann\/","title":"R\u00e9serves de fluctuation selon l\u2019art. 960b CO &#8226; steuerportal.ch","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"OMnRrXbEPf\"><a href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/reserves-de-fluctuation-selon-lart-960b-co\/\">R\u00e9serves de fluctuation selon l\u2019art. 960b CO<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/reserves-de-fluctuation-selon-lart-960b-co\/embed\/#?secret=OMnRrXbEPf\" width=\"600\" height=\"338\" title=\"\u00ab\u00a0R\u00e9serves de fluctuation selon l\u2019art. 960b CO\u00a0\u00bb &#8212; steuerportal.ch\" data-secret=\"OMnRrXbEPf\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script type=\"text\/javascript\">\n\/* <![CDATA[ *\/\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=https:\/\/steuerportal.ch\/wp-includes\/js\/wp-embed.min.js\n\/* ]]> *\/\n<\/script>\n","description":"Les r\u00e9serves de fluctuation constitu\u00e9es selon le droit commercial \u00e9taient consid\u00e9r\u00e9es comme justifi\u00e9es par l\u2019usage commercial dans le cadre des fluctuations de cours usuelles, jusqu\u2019\u00e0 ce que le Tribunal f\u00e9d\u00e9ral rejette officiellement cette pratique en f\u00e9vrier. Dans ce contexte, Duss\/Engstler r\u00e9examinent la question du traitement des r\u00e9serves de fluctuation dans le bilan commercial et fiscal, et les replacent dans le cadre du droit fiscal comptable.","thumbnail_url":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2025\/07\/image-1.png","thumbnail_width":1647,"thumbnail_height":492}