{"id":17702,"date":"2024-02-02T01:59:00","date_gmt":"2024-02-02T00:59:00","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&p=17702"},"modified":"2024-03-08T14:01:18","modified_gmt":"2024-03-08T13:01:18","slug":"le-nouveau-msa-2023","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/le-nouveau-msa-2023\/","title":{"rendered":"Le nouveau MSA 2023"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"

Le Manuel suisse d’audit 2023, enti\u00e8rement remani\u00e9, contient non seulement des nouveaut\u00e9s li\u00e9es \u00e0 la r\u00e9vision du droit de la soci\u00e9t\u00e9 anonyme, mais aussi \u00e0 des modifications de la pratique en mati\u00e8re de droit comptable dont il y a lieu de prendre compte en droit fiscal, notamment eu \u00e9gard au principe de l’autorit\u00e9 du bilan. Michael Bertschinger donne un aper\u00e7u des changements intervenus depuis 2014 et analyse certaines nouveaut\u00e9s sous l\u2019angle de leurs cons\u00e9quences fiscales.<\/p>\n","protected":false},"author":2371,"featured_media":0,"template":"","meta":{"_acf_changed":false,"authors":[{"ID":301,"display_name":"Michael Bertschinger","first_name":"Michael","last_name":"Bertschinger","description":"

Dr. oec. HSG, dipl. Steuerexperte, Senior Manager,
\nErnst & Young AG, Z\u00fcrich<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2020\/03\/Bertschinger-Michael-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/michael-bertschinger\/"}],"related_sht_promodule":["Revue fiscale → Articles de fond<\/a>"],"pdf":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/le-nouveau-msa-2023\/shtpdf\/","language":"fr"},"sht_proarticle_category":[266],"sht_proarticle_tag":[],"class_list":["post-17702","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-articles-de-fond"],"acf":{"authors":[301]},"shp_steuerportal_must_use":{"translations":[{"id":17677,"link":"https:\/\/steuerportal.ch\/articles-specialises\/das-neue-hwp-2023\/","title":{"rendered":"Das neue HWP\u00a02023"},"language":"de"},{"id":17702,"link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/le-nouveau-msa-2023\/","title":{"rendered":"Le nouveau MSA 2023"},"language":"fr"}]},"yoast_head":"\nLe nouveau MSA 2023 • steuerportal.ch<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/le-nouveau-msa-2023\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Le nouveau MSA 2023 • steuerportal.ch\" \/>\n<meta property=\"og:description\" content=\"Le Manuel suisse d'audit 2023, enti\u00e8rement remani\u00e9, contient non seulement des nouveaut\u00e9s li\u00e9es \u00e0 la r\u00e9vision du droit de la soci\u00e9t\u00e9 anonyme, mais aussi \u00e0 des modifications de la pratique en mati\u00e8re de droit comptable dont il y a lieu de prendre compte en droit fiscal, notamment eu \u00e9gard au principe de l'autorit\u00e9 du bilan. 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