{"id":717,"date":"2012-04-02T08:25:00","date_gmt":"2012-04-02T06:25:00","guid":{"rendered":"http:\/\/blog.startups.ch\/fr\/?p=717"},"modified":"2013-03-28T10:36:19","modified_gmt":"2013-03-28T08:36:19","slug":"nouveau-droit-revision-ordinaire","status":"publish","type":"post","link":"https:\/\/blog.startups.ch\/fr\/2012\/04\/02\/nouveau-droit-revision-ordinaire\/","title":{"rendered":"Nouveau droit pour la r\u00e9vision ordinaire"},"content":{"rendered":"<p><strong>Depuis le 1<sup>er<\/sup> janvier 2012, les conditions pour \u00eatre obligatoirement astreint \u00e0 la r\u00e9vision ordinaire sont plus s\u00e9v\u00e8res.<\/strong><\/p>\n<p><!--more--><\/p>\n<p><a href=\"http:\/\/blog.startups.ch\/fr\/2012\/04\/02\/nouveau-droit-revision-ordinaire\/crushed-man\/\" rel=\"attachment wp-att-1317\"><img loading=\"lazy\" decoding=\"async\" class=\"alignleft size-medium wp-image-1317\" alt=\"r\u00e9vision ordinaire \" src=\"https:\/\/i0.wp.com\/blog.startups.ch\/fr\/wp-content\/uploads\/2012\/04\/Fotolia_Mann-mit-Stein-auf-dem-Kopf-300x143.jpg?resize=300%2C143\" width=\"300\" height=\"143\" srcset=\"https:\/\/i0.wp.com\/blog.startups.ch\/fr\/wp-content\/uploads\/2012\/04\/Fotolia_Mann-mit-Stein-auf-dem-Kopf.jpg?resize=300%2C143&amp;ssl=1 300w, https:\/\/i0.wp.com\/blog.startups.ch\/fr\/wp-content\/uploads\/2012\/04\/Fotolia_Mann-mit-Stein-auf-dem-Kopf.jpg?w=689&amp;ssl=1 689w\" sizes=\"(max-width: 300px) 100vw, 300px\" data-recalc-dims=\"1\" \/><\/a><\/p>\n<p>D\u00e9sormais, une soci\u00e9t\u00e9 doit remplir les conditions suivantes\u00a0:<\/p>\n<ul>\n<li>Une somme du bilan sup\u00e9rieur \u00e0 CHF 20 millions<\/li>\n<li>Un chiffre d\u2019affaires sup\u00e9rieur \u00e0 CHF 40 millions<\/li>\n<li>Plus de 250 employ\u00e9s \u00e0 plein temps en moyenne dans l\u2019ann\u00e9e<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Depuis le 1er janvier 2012, les conditions pour \u00eatre obligatoirement astreint \u00e0 la r\u00e9vision ordinaire sont plus s\u00e9v\u00e8res.<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"content-type":"","jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false}}},"categories":[4],"tags":[408,94,404],"jetpack_publicize_connections":[],"aioseo_notices":[],"views":2021,"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/p7y0qY-bz","_links":{"self":[{"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/posts\/717"}],"collection":[{"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/comments?post=717"}],"version-history":[{"count":4,"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/posts\/717\/revisions"}],"predecessor-version":[{"id":1556,"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/posts\/717\/revisions\/1556"}],"wp:attachment":[{"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/media?parent=717"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/categories?post=717"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/tags?post=717"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}