{"version":"1.0","provider_name":"Gestions hospitali\u00e8res","provider_url":"https:\/\/www.ricom-web8.com\/gestions","author_name":"yann Le Sager","author_url":"https:\/\/www.ricom-web8.com\/gestions\/author\/lesager-yannstudioricom-com\/","title":"Certification des comptes : un cadre r\u00e9glementaire ambigu - Gestions hospitali\u00e8res","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"NlPZo2lQLN\"><a href=\"https:\/\/www.ricom-web8.com\/gestions\/un-cadre-reglementaire-ambigu\/\">Certification des comptes : un cadre r\u00e9glementaire ambigu<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/www.ricom-web8.com\/gestions\/un-cadre-reglementaire-ambigu\/embed\/#?secret=NlPZo2lQLN\" width=\"600\" height=\"338\" title=\"\u00ab\u00a0Certification des comptes : un cadre r\u00e9glementaire ambigu\u00a0\u00bb &#8212; Gestions hospitali\u00e8res\" data-secret=\"NlPZo2lQLN\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script type=\"text\/javascript\">\n\/* <![CDATA[ *\/\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/* ]]> *\/\n<\/script>\n","description":"\ufeffLa publication des textes r\u00e9glementaires pris en application des dispositions de la loi H\u00f4pital, patients, sant\u00e9, territoires (HPST) relatives \u00e0 la certification des comptes des \u00e9tablissements publics de sant\u00e9 (EPS) a tard\u00e9. Deux d\u00e9crets et un arr\u00eat\u00e9, finalement parus au Journal officiel du 28 d\u00e9cembre 2013, pr\u00e9cisent le calendrier et les modalit\u00e9s de la certification des comptes et d\u00e9terminent la liste des trente et un \u00e9tablissements dont les comptes de l\u2019exercice 2014 seront soumis \u00e0 certification. Ces textes laissent toutefois subsister de nombreuses ambigu\u00eft\u00e9s qui devront \u00eatre lev\u00e9es dans les prochaines semaines."}