News

Par le Département fédéral de l'environnement, des transports, de l'énergie et de la communication DETEC /

Nouvelle redevance de radio-télévision: informations sur l'internet et en vidéo

A quelques jours de l'introduction du nouveau système de perception de la redevance de radio-télévision le 1er janvier 2019, l'Office fédéral de la communication (OFCOM) et Serafe, le nouvel organe de perception de la redevance, publient toutes les informations utiles aux ménages sur l'internet.

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Par le Département fédéral des finances /

RFFA: plus de nouvelles sociétés principales ni de nouvelles Swiss Finance Branches à partir de 2019

Dans le sillage du projet de loi fédérale relative à la réforme fiscale et au financement de l’AVS (RFFA), l’Administration fédérale des contributions (AFC) n’appliquera plus les pratiques de société principale et de Swiss Finance Branch à de nouvelles entreprises à partir de 2019.

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Par Christophe Bonvin /

OPTIMISEZ votre bénéfice avec les réserves latentes

" Le principe de prudence autorise ces réserves dans le but de thésauriser les bénéfices lors des bonnes années afin de pouvoir si besoin les faire ressortir afin de compenser les pertes futures éventuelles.  "

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Par l'Administration fédérale des contributions AFC /

Comptabilisation simultanée des dividendes au sein des groupes d'entreprises

En vertu des dispositions du Manuel suisse d'audit, une société mère suisse a le droit de porter transitoirement le rendement de ses participations dans une filiale au compte de l'exercice durant lequel le bénéfice a été réalisé au niveau de cette filiale, quand bien même le montant du dividende n'est décidé que lors de l'exercice suivant («n + 1»).

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Revue de presse LE NOUVELLISTE, par Christophe Spahr /

Claude-Alain et Samuel Gailland. Les deux frères qui aiment se lancer des défis un peu fous.

Claude-Alain et Samuel Gailland, deux frères originaires du Val de Bagnes, tenteront d’établir un record du monde WUCA (World UltraCycling Association) sur la piste du Centre mondial du cyclisme à Aigle, entre mardi et mercredi.

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Par Christophe Bonvin /

GAILLAND BRO'S 24H INDOOR TRACK PROJECT, 18 – 19 décembre 2018, Aigle Centre Mondial du Cyclisme

Parrainage d'un très beau défi sportif

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