{"id":15922,"date":"2024-02-08T12:18:38","date_gmt":"2024-02-08T11:18:38","guid":{"rendered":"https:\/\/tierschutz.com\/?page_id=15922"},"modified":"2026-07-09T11:30:57","modified_gmt":"2026-07-09T09:30:57","slug":"comptes-annuels","status":"publish","type":"page","link":"https:\/\/mail.protezione-animali-psa.ch\/fr\/la-psa\/association\/comptes-annuels\/","title":{"rendered":"Comptes annuels"},"content":{"rendered":"\n
<\/span>\"Ein
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Comptes annuels<\/strong><\/h2>\n<\/div><\/div>\n\n\n\n
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Comptes annuel<\/a><\/strong>s<\/p>\n\n\n\n

Th\u00e8mes compl\u00e9mentaires<\/strong><\/a><\/strong><\/p>\n<\/div>\n<\/div>\n\n\n\n

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Aper\u00e7u du bilan annuel 2025<\/strong><\/h1>\n\n\n\n
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La Protection Suisse des Animaux PSA est une association \u00e0 but non lucratif qui chapeaute ses diff\u00e9rentes sections.<\/p>\n\n\n\n

Les comptes annuels 2022 ci-apr\u00e8s ont \u00e9t\u00e9 \u00e9tablis selon les normes SWISS GAAP RPC, y compris RPC 21. Les comptes annuels ont \u00e9t\u00e9 v\u00e9rifi\u00e9s par un organe de r\u00e9vision externe et approuv\u00e9s par le comit\u00e9 directeur. Les comptes annuels 2025 ont \u00e9t\u00e9 approuv\u00e9s le 20 juin 2026 par l’Assembl\u00e9e des d\u00e9l\u00e9gu\u00e9s PSA.<\/p>\n<\/div>\n\n\n\n

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Compte d’exploitation<\/strong><\/h3>\n\n\n\n
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\"\"<\/a><\/figure>\n<\/div>\n<\/div>\n\n\n\n
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Comptes annuels PSA 2025<\/a>T\u00e9l\u00e9charger<\/a><\/div>\n<\/div>\n\n
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Comptes annuels PSA 2024<\/a>T\u00e9l\u00e9charger<\/a><\/div>\n<\/div>\n\n
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Comptes annuels PSA 2022\/2023<\/a>T\u00e9l\u00e9charger<\/a><\/div>\n<\/div><\/div>\n<\/div>\n\n\n\n
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Nouvelle pr\u00e9sentation des comptes<\/strong><\/h3>\n\n\n\n

\u00c0 partir du bilan annuel 2024, la PSA introduira la norme de transparence Swiss GAAP RPC 21<\/strong>(\u00e9tablissement des comptes des organisations d’utilit\u00e9 publique \u00e0 but non lucratif).<\/p>\n\n\n\n

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Plus d’informations<\/a><\/div>\n<\/div>\n<\/div>\n\n\n\n
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Br\u00e8ve description de Swiss GAAP RPC 21<\/strong><\/h3>\n\n\n\n
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\u00abCette recommandation a pour but d’augmenter la pertinence et la comparabilit\u00e9 du rapport des organisations d’utilit\u00e9 publique \u00e0 but non lucratif (comptes annuels et comptes consolid\u00e9s).<\/em> La particularit\u00e9 de l’absence de but lucratif et de la collecte de fonds des organisations d’utilit\u00e9 publique \u00e0 but non lucratif est prise en compte en compl\u00e9tant les comptes annuels\/consolid\u00e9s par un compte sur la modification du capital et un rapport de performance”<\/em>\u00bb.<\/p>\nFondation pour les recommandations relatives \u00e0 la pr\u00e9sentation des comptes, Saint-Gall<\/strong><\/cite><\/blockquote>\n<\/div>\n<\/div>\n\n\n\n\n\n

Th\u00e8mes compl\u00e9mentaires<\/strong><\/h2>\n\n\n\n
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\"zwei<\/figure>
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Rapports d’activit\u00e9<\/strong><\/h3>\n\n\n\n
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En savoir plus<\/a><\/div>\n<\/div>\n<\/div><\/div>\n\n\n<\/div>\n<\/div>\n\n\n\n
<\/span>\"\"
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Soutenez-nous pour aider les animaux <\/strong><\/strong><\/h3>\n\n\n\n

Aidez-nous \u00e0 aider les animaux. Gr\u00e2ce \u00e0 vos dons, nous travaillons sans rel\u00e2che pour am\u00e9liorer sensiblement la situation des animaux en d\u00e9tresse. Le service de conseil et les services sp\u00e9cialis\u00e9s de la Protection Suisse des Animaux PSA et de ses sections s\u2019engagent efficacement en faveur du bien-\u00eatre animal. Nous vous en faisons la promesse.<\/p>\n\n\n\n

La PSA est reconnue en tant qu\u2019institution d\u2019utilit\u00e9 publique. Vos dons sont donc d\u00e9ductibles fiscalement.<\/p>\n\n\n\n

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Faire un don maintenant<\/a><\/div>\n<\/div>\n<\/div>\n<\/div><\/div>\n","protected":false},"excerpt":{"rendered":"

En tant qu’organisation fa\u00eeti\u00e8re de ses sections, la Protection Suisse des Animaux PSA est une association d’utilit\u00e9 publique \u00e0 but non lucratif.<\/p>\n","protected":false},"author":5,"featured_media":12070,"parent":4507,"menu_order":269,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"inline_featured_image":false,"_vp_format_video_url":"","_vp_image_focal_point":[],"footnotes":""},"class_list":["post-15922","page","type-page","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"\nComptes annuels - Protection Suisse des Animaux PSA<\/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:\/\/mail.protezione-animali-psa.ch\/fr\/la-psa\/association\/comptes-annuels\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Comptes annuels\" \/>\n<meta property=\"og:description\" content=\"En tant qu'organisation fa\u00eeti\u00e8re de ses sections, la Protection Suisse des Animaux PSA est une association d'utilit\u00e9 publique \u00e0 but non lucratif.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/mail.protezione-animali-psa.ch\/fr\/la-psa\/association\/comptes-annuels\/\" \/>\n<meta property=\"og:site_name\" content=\"Protection Suisse des Animaux PSA\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/schweizertierschutz\/\" \/>\n<meta property=\"article:modified_time\" content=\"2026-07-09T09:30:57+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/tierschutz.com\/app\/uploads\/2023\/11\/schweizer-tierschutz-sts-verband-1024x682.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1024\" \/>\n\t<meta property=\"og:image:height\" content=\"682\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data1\" content=\"6 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/mail.protezione-animali-psa.ch\\\/fr\\\/la-psa\\\/association\\\/comptes-annuels\\\/\",\"url\":\"https:\\\/\\\/mail.protezione-animali-psa.ch\\\/fr\\\/la-psa\\\/association\\\/comptes-annuels\\\/\",\"name\":\"Comptes annuels - 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