{"id":5253,"date":"2023-03-08T16:22:49","date_gmt":"2023-03-08T16:22:49","guid":{"rendered":"https:\/\/knopfclub.ch\/?p=5253"},"modified":"2023-03-08T16:31:05","modified_gmt":"2023-03-08T16:31:05","slug":"kryptowaehrung-bitcoins","status":"publish","type":"post","link":"https:\/\/knopfclub.ch\/fr\/crypto-monnaie-bitcoins\/","title":{"rendered":"Crypto-monnaie \/ Bitcoins"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"5253\" class=\"elementor elementor-5253\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6042200d elementor-section-full_width elementor-section-height-min-height elementor-section-height-default elementor-section-items-middle\" data-id=\"6042200d\" data-element_type=\"section\" id=\"slider_hide1\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[{&quot;_id&quot;:&quot;5aba94&quot;,&quot;jet_parallax_layout_image&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_image_tablet&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_image_mobile&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_speed&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:50,&quot;sizes&quot;:[]},&quot;jet_parallax_layout_type&quot;:&quot;scroll&quot;,&quot;jet_parallax_layout_direction&quot;:null,&quot;jet_parallax_layout_fx_direction&quot;:null,&quot;jet_parallax_layout_z_index&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x&quot;:50,&quot;jet_parallax_layout_bg_x_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y&quot;:50,&quot;jet_parallax_layout_bg_y_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size&quot;:&quot;auto&quot;,&quot;jet_parallax_layout_bg_size_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_animation_prop&quot;:&quot;transform&quot;,&quot;jet_parallax_layout_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;]}],&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1eb87a92\" data-id=\"1eb87a92\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4c5102a6 elementor-widget elementor-widget-heading\" data-id=\"4c5102a6\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Crypto-monnaie \/ Bitcoins<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-261cf14f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"261cf14f\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[{&quot;jet_parallax_layout_image&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;_id&quot;:&quot;506868b&quot;,&quot;jet_parallax_layout_image_tablet&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_image_mobile&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_speed&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:50,&quot;sizes&quot;:[]},&quot;jet_parallax_layout_type&quot;:&quot;scroll&quot;,&quot;jet_parallax_layout_direction&quot;:null,&quot;jet_parallax_layout_fx_direction&quot;:null,&quot;jet_parallax_layout_z_index&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x&quot;:50,&quot;jet_parallax_layout_bg_x_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y&quot;:50,&quot;jet_parallax_layout_bg_y_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size&quot;:&quot;auto&quot;,&quot;jet_parallax_layout_bg_size_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_animation_prop&quot;:&quot;transform&quot;,&quot;jet_parallax_layout_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;]}]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-68b4d67f\" data-id=\"68b4d67f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-68910f0f elementor-widget elementor-widget-text-editor\" data-id=\"68910f0f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Des communications utiles et actuelles sont publi\u00e9es ici \u00e0 intervalles r\u00e9guliers.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3f8afcb2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3f8afcb2\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[{&quot;jet_parallax_layout_image&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;_id&quot;:&quot;6db8c45&quot;,&quot;jet_parallax_layout_image_tablet&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_image_mobile&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_speed&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:50,&quot;sizes&quot;:[]},&quot;jet_parallax_layout_type&quot;:&quot;scroll&quot;,&quot;jet_parallax_layout_direction&quot;:null,&quot;jet_parallax_layout_fx_direction&quot;:null,&quot;jet_parallax_layout_z_index&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x&quot;:50,&quot;jet_parallax_layout_bg_x_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y&quot;:50,&quot;jet_parallax_layout_bg_y_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size&quot;:&quot;auto&quot;,&quot;jet_parallax_layout_bg_size_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_animation_prop&quot;:&quot;transform&quot;,&quot;jet_parallax_layout_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;]}]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-7e4d5e21\" data-id=\"7e4d5e21\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-11f2af04 elementor-widget elementor-widget-image\" data-id=\"11f2af04\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"450\" src=\"https:\/\/knopfclub.ch\/wp-content\/uploads\/2023\/03\/bitcoins.webp\" class=\"attachment-large size-large wp-image-5254\" alt=\"\" srcset=\"https:\/\/knopfclub.ch\/wp-content\/uploads\/2023\/03\/bitcoins.webp 900w, https:\/\/knopfclub.ch\/wp-content\/uploads\/2023\/03\/bitcoins-300x169.webp 300w, https:\/\/knopfclub.ch\/wp-content\/uploads\/2023\/03\/bitcoins-768x432.webp 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-1ebaeb0\" data-id=\"1ebaeb0\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-56a27432 elementor-widget elementor-widget-heading\" data-id=\"56a27432\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Crypto-monnaie \/ Bitcoins<\/h1>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3c7e4254 elementor-widget elementor-widget-text-editor\" data-id=\"3c7e4254\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Le bitcoin est une unit\u00e9 mon\u00e9taire virtuelle et la crypto-monnaie la plus forte sur le march\u00e9 mondial.<\/p><p>La comptabilisation et l'\u00e9valuation des bitcoins ne sont pas \u00e9videntes. Comment les bitcoins doivent-ils \u00eatre inscrits au bilan et \u00e9valu\u00e9s selon le point de vue d'EXPERTsuisse (Commission pour la pr\u00e9sentation des comptes) ? EXPERTsuisse fait une distinction entre les bitcoins d\u00e9tenus \u00e0 court terme et ceux d\u00e9tenus \u00e0 long terme.\u00a0<\/p><p>Les bitcoins d\u00e9tenus \u00e0 court terme sont pr\u00e9sent\u00e9s sous la rubrique \"Titres\", \"Autres actifs \u00e0 court terme avec cours de bourse\" ou sous la rubrique \"Stocks\" (s'ils sont n\u00e9goci\u00e9s activement dans le cadre de l'activit\u00e9 commerciale ordinaire). Les bitcoins d\u00e9tenus \u00e0 long terme sont pr\u00e9sent\u00e9s sous la rubrique \"Immobilisations financi\u00e8res\" ou \"Immobilisations incorporelles\".\u00a0<\/p><p>Les bitcoins sont \u00e9valu\u00e9s au co\u00fbt d'acquisition et\/ou de production, au prix du march\u00e9 observable ou au prix du march\u00e9 observable, d\u00e9duction faite des r\u00e9serves de fluctuation (si la valeur de march\u00e9 est sup\u00e9rieure au co\u00fbt d'acquisition). Dans ce cas, la m\u00e9thode choisie doit \u00eatre publi\u00e9e dans l'annexe.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-48c817eb elementor-widget elementor-widget-button\" data-id=\"48c817eb\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/knopfclub.ch\/blog\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">retour<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Des communications utiles et actuelles sont publi\u00e9es ici \u00e0 intervalles r\u00e9guliers. Le bitcoin est une unit\u00e9 mon\u00e9taire virtuelle et la crypto-monnaie la plus forte sur le march\u00e9 mondial. La comptabilisation et l'\u00e9valuation des bitcoins ne sont pas \u00e9videntes. Comment les bitcoins doivent-ils \u00eatre inscrits au bilan et \u00e9valu\u00e9s selon le point de vue d'EXPERTsuisse (Commission pour la pr\u00e9sentation des comptes) ? EXPERTsuisse fait la distinction entre les bitcoins d\u00e9tenus \u00e0 court et \u00e0 long terme.  Le [...]<\/p>","protected":false},"author":1,"featured_media":5254,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"_links":{"self":[{"href":"https:\/\/knopfclub.ch\/fr\/wp-json\/wp\/v2\/posts\/5253"}],"collection":[{"href":"https:\/\/knopfclub.ch\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/knopfclub.ch\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/knopfclub.ch\/fr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/knopfclub.ch\/fr\/wp-json\/wp\/v2\/comments?post=5253"}],"version-history":[{"count":23,"href":"https:\/\/knopfclub.ch\/fr\/wp-json\/wp\/v2\/posts\/5253\/revisions"}],"predecessor-version":[{"id":5286,"href":"https:\/\/knopfclub.ch\/fr\/wp-json\/wp\/v2\/posts\/5253\/revisions\/5286"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/knopfclub.ch\/fr\/wp-json\/wp\/v2\/media\/5254"}],"wp:attachment":[{"href":"https:\/\/knopfclub.ch\/fr\/wp-json\/wp\/v2\/media?parent=5253"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/knopfclub.ch\/fr\/wp-json\/wp\/v2\/categories?post=5253"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/knopfclub.ch\/fr\/wp-json\/wp\/v2\/tags?post=5253"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}