{"id":3630,"date":"2025-07-01T12:08:51","date_gmt":"2025-07-01T11:08:51","guid":{"rendered":"https:\/\/www.inprf.org\/a-propos-de-linprf\/"},"modified":"2026-08-05T12:21:54","modified_gmt":"2026-08-05T11:21:54","slug":"a-propos-de-linprf","status":"publish","type":"page","link":"https:\/\/www.inprf.org\/fr\/a-propos-de-linprf\/","title":{"rendered":"\u00c0 propos de l&rsquo;INPRF"},"content":{"rendered":"<section class=\"module module--text_media_block default bg-default\">\n\n    \n    <div class=\"container text_media_grid media__pos--right media__pos--below \">\n\n        <div class=\"text_media__text content\">\n\n            <h2 class=\"module-title title--default\">\n        Qu&rsquo;est-ce que l&rsquo;INPRF ?\n    <\/h2>\n            \n            <p><span class=\"TextRun SCXW85583612 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW85583612 BCX8\">L&rsquo;INPRF est un organisme \u00e0 but non lucratif<\/span><span class=\"NormalTextRun SCXW85583612 BCX8\"> d&rsquo;int\u00e9r\u00eat public <\/span><span class=\"NormalTextRun SCXW85583612 BCX8\">cr\u00e9\u00e9<\/span><span class=\"NormalTextRun SCXW85583612 BCX8\"> pour \u00e9laborer des normes d&rsquo;information financi\u00e8re de haute<\/span><span class=\"NormalTextRun SCXW85583612 BCX8\"> <\/span><span class=\"NormalTextRun SCXW85583612 BCX8\">qualit\u00e9<\/span><span class=\"NormalTextRun SCXW85583612 BCX8\">, cr\u00e9dibles, <\/span><span class=\"NormalTextRun SCXW85583612 BCX8\">comparables<\/span> <span class=\"NormalTextRun SCXW85583612 BCX8\">et mondialement accept\u00e9es<\/span><span class=\"NormalTextRun SCXW85583612 BCX8\"> sp\u00e9cifiquement pour les organismes \u00e0 but non lucratif (OBNL)<\/span><span class=\"NormalTextRun SCXW85583612 BCX8\">.<\/span><\/span><span class=\"EOP SCXW85583612 BCX8\" data-ccp-props=\"{\"201341983\":0,\"335559740\":278}\"> <span class=\"TextRun SCXW111959483 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW111959483 BCX8\">L&rsquo;INPRF publie la Norme comptable internationale pour les organismes \u00e0 but non lucratif (INPAS)<\/span><span class=\"NormalTextRun SCXW111959483 BCX8\">. Elle publie \u00e9galement des guides pratiques pour soutenir une information financi\u00e8re de haute qualit\u00e9 <\/span><span class=\"NormalTextRun SCXW111959483 BCX8\">pour les OBNL.<\/span><\/span><span class=\"EOP SCXW111959483 BCX8\" data-ccp-props=\"{\"201341983\":0,\"335559740\":278}\"> <\/span><span class=\"TextRun SCXW45170585 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW45170585 BCX8\">L<\/span><span class=\"NormalTextRun SCXW45170585 BCX8\">&lsquo;INPAS a \u00e9t\u00e9 \u00e9labor\u00e9e <\/span><span class=\"NormalTextRun SCXW45170585 BCX8\">selon un processus rigoureux<\/span><span class=\"NormalTextRun SCXW45170585 BCX8\">, <\/span><span class=\"NormalTextRun SCXW45170585 BCX8\">inclusif<\/span><span class=\"NormalTextRun SCXW45170585 BCX8\"> et transparent.<\/span><\/span><span class=\"EOP SCXW45170585 BCX8\" data-ccp-props=\"{\"201341983\":0,\"335559740\":278}\"> <\/span><\/span><\/p>\n\n            \n                                            <a href=\"https:\/\/www.inprf.org\/fr\/explorer-linpas\/\" class=\"btn btn--arrow\" target=\"_self\">En savoir plus sur l&rsquo;\u00e9laboration de l&rsquo;INPAS<\/a>\n             \n        <\/div>\n\n        <div class=\"text_media__media\">\n                            \n                \n                \n                <img decoding=\"async\" \n                            loading=\"lazy\"\n                            width=\"408\" \n                            height=\"129\"\n                            sizes=\"auto, (max-width: 408px) 100vw, 408px\" \n                            srcset=\"https:\/\/www.inprf.org\/wp-content\/uploads\/Logos\/INPRF_INPAS\/INPRF_logo_green-e1759172256599.png 408w, https:\/\/www.inprf.org\/wp-content\/uploads\/Logos\/INPRF_INPAS\/INPRF_logo_green-e1759172256599-300x95.png 300w, https:\/\/www.inprf.org\/wp-content\/uploads\/Logos\/INPRF_INPAS\/INPRF_logo_green-e1759172256599-250x79.png 250w\"  \n                            src=\"https:\/\/www.inprf.org\/wp-content\/uploads\/Logos\/INPRF_INPAS\/INPRF_logo_green-e1759172256599.png\" \n                            title=\"INPRF_logo_green\" \n                            alt=\"INPRF_logo_green\"\"\/>\n\n                \n                \n            \n                    <\/div>\n\n    <\/div>\n<\/section><section class=\"module module--text_media_block default bg-default\">\n\n    \n    <div class=\"container text_media_grid media__pos--left media__pos--below \">\n\n        <div class=\"text_media__text content\">\n\n            <h2 class=\"module-title title--default\">\n        Mission et objectif de l&rsquo;INPRF \n    <\/h2>\n            \n            <p><span data-contrast=\"auto\">Notre mission consiste \u00e0 <\/span><span data-contrast=\"none\">\u00e9laborer et promouvoir la Norme qui harmonise l&rsquo;information financi\u00e8re des organismes \u00e0 but non lucratif \u00e0 l&rsquo;\u00e9chelle mondiale.<\/span><span data-ccp-props=\"{\"134233117\":true,\"134233118\":true,\"201341983\":0,\"335559740\":240}\"> <\/span><\/p>\n<p><span data-contrast=\"none\">L&rsquo;INPRF poursuit les objectifs suivants :<\/span><span data-ccp-props=\"{\"134233117\":true,\"134233118\":true,\"201341983\":0,\"335559740\":240}\"> <\/span><\/p>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"9\" data-list-defn-props=\"{\"335552541\":1,\"335559685\":720,\"335559991\":360,\"469769226\":\"Symbol\",\"469769242\":[8226],\"469777803\":\"left\",\"469777804\":\"\uf0b7\",\"469777815\":\"multilevel\"}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"none\">Normalisation &#8211; \u00e9laborer des normes internationales d&rsquo;information de haute qualit\u00e9 pour les organismes \u00e0 but non lucratif<\/span><span data-ccp-props=\"{\"134233117\":true,\"134233118\":true,\"201341983\":0,\"335559685\":391,\"335559740\":240}\"> <\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"10\" data-list-defn-props=\"{\"335552541\":1,\"335559685\":720,\"335559991\":360,\"469769226\":\"Symbol\",\"469769242\":[8226],\"469777803\":\"left\",\"469777804\":\"\uf0b7\",\"469777815\":\"multilevel\"}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"none\">Promotion &#8211; promouvoir l&rsquo;adoption et la mise en \u0153uvre de l&rsquo;INPAS<\/span><span data-ccp-props=\"{\"134233117\":true,\"134233118\":true,\"201341983\":0,\"335559685\":391,\"335559740\":240}\"> <\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"10\" data-list-defn-props=\"{\"335552541\":1,\"335559685\":720,\"335559991\":360,\"469769226\":\"Symbol\",\"469769242\":[8226],\"469777803\":\"left\",\"469777804\":\"\uf0b7\",\"469777815\":\"multilevel\"}\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"none\">Soutien \u2013 faciliter l&rsquo;adoption et la mise en \u0153uvre de l&rsquo;INPAS en formant et en informant les parties prenantes<\/span><span data-ccp-props=\"{\"134233117\":true,\"134233118\":true,\"201341983\":0,\"335559685\":391,\"335559740\":240}\"> <\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n\n            \n                                            <a href=\"https:\/\/www.inprf.org\/fr\/presentation-de-linpas\/\" class=\"btn btn--arrow\" target=\"_self\">En savoir plus sur l&rsquo;INPAS<\/a>\n             \n        <\/div>\n\n        <div class=\"text_media__media\">\n                            \n                                    <div class=\"circle-image\">\n                \n                \n                <img decoding=\"async\" \n                            loading=\"lazy\"\n                            width=\"500\" \n                            height=\"625\"\n                            sizes=\"auto, (max-width: 500px) 100vw, 500px\" \n                            srcset=\"https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Untitled-design-1-e1759233544686.png 500w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Untitled-design-1-e1759233544686-240x300.png 240w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Untitled-design-1-e1759233544686-120x150.png 120w\"  \n                            src=\"https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Untitled-design-1-e1759233544686.png\" \n                            title=\"signpost image\" \n                            alt=\"signpost image\"\"\/>\n\n                \n                                    <\/div>\n                \n            \n                    <\/div>\n\n    <\/div>\n<\/section><section\n    class=\"module module--feature_cards_block default bg-default\">\n\n    \n    <div class=\"container\">\n\n                <div class=\"content text-\">\n            <h2 class=\"module-title title--default\">\n        Partie int\u00e9grante de l&rsquo;ensemble mondial de normes \n    <\/h2>\n\n            <div class=\"module-intro content text-\">\n                <p><span class=\"TextRun SCXW248602916 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW248602916 BCX8\">En publiant l&rsquo;INPAS, l&rsquo;INPRF a<\/span> <span class=\"NormalTextRun SCXW248602916 BCX8\">combl\u00e9 le vide qui existait dans l&rsquo;<\/span><span class=\"NormalTextRun SCXW248602916 BCX8\">ensemble mondial <\/span><span class=\"NormalTextRun SCXW248602916 BCX8\">de normes d&rsquo;information financi\u00e8re<\/span><span class=\"NormalTextRun SCXW248602916 BCX8\">.<\/span><\/span><span class=\"EOP SCXW248602916 BCX8\" data-ccp-props=\"{\"201341983\":0,\"335559740\":278}\"> <\/span><\/p>\n<p><span class=\"TextRun SCXW62425701 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW62425701 BCX8\">L<\/span><span class=\"NormalTextRun SCXW62425701 BCX8\">es normes mondiales pour les organismes \u00e0 but non lucratif<\/span> <span class=\"NormalTextRun ContextualSpellingAndGrammarErrorV2Themed SCXW62425701 BCX8\">n&rsquo;ont<\/span><span class=\"NormalTextRun SCXW62425701 BCX8\"> jamais \u00e9t\u00e9 aussi essentielles.<\/span><\/span><span class=\"EOP SCXW62425701 BCX8\" data-ccp-props=\"{\"201341983\":0,\"335559740\":278}\"> <\/span><\/p>\n\n\n                            <\/div>\n        <\/div>\n        \n                          <div class=\"cards cards-grid cards--green-box\">\n            \n                \n                \n                                    <div class=\"card card--feature\">\n                        \n                        \n                        \n                                                <div class=\"card__content content\">\n                                                        <div class=\"mb-3\">\n                                <h3>IFRS (Entreprises) <\/h3>\n                            <\/div>\n                            \n                            <p>Les normes mondiales pour les entreprises existent depuis 1973. La Fondation IFRS fournit les Normes internationales d&rsquo;information financi\u00e8re et les Normes de durabilit\u00e9. Elle fournit \u00e9galement la Norme comptable IFRS pour les PME.   <\/p>\n\n\n                                                                                <\/div>\n                        \n\n                                    <\/div>\n                    \n                \n                                    <div class=\"card card--feature\">\n                        \n                        \n                        \n                                                <div class=\"card__content content\">\n                                                        <div class=\"mb-3\">\n                                <h3>IPSAS (Gouvernements) <\/h3>\n                            <\/div>\n                            \n                            <p>Les normes mondiales pour les gouvernements ont d\u00e9but\u00e9 en 1997. Le Conseil des normes comptables internationales du secteur public (IPSASB) fournit les Normes comptables internationales du secteur public (IPSAS) et publiera \u00e9galement des normes de durabilit\u00e9 pour le secteur public.  <\/p>\n\n\n                                                                                <\/div>\n                        \n\n                                    <\/div>\n                    \n                \n                                    <div class=\"card card--feature\">\n                        \n                        \n                        \n                                                <div class=\"card__content content\">\n                                                        <div class=\"mb-3\">\n                                <h3>INPAS (Organismes \u00e0 but non lucratif)  <\/h3>\n                            <\/div>\n                            \n                            <p>La premi\u00e8re norme mondiale pour les OBNL a \u00e9t\u00e9 publi\u00e9e en 2025. La Fondation internationale pour l&rsquo;information financi\u00e8re des organismes \u00e0 but non lucratif fournit la Norme comptable internationale pour les organismes \u00e0 but non lucratif (l&rsquo;INPAS) et des guides pratiques compl\u00e9mentaires.  <\/p>\n\n\n                                                                                <\/div>\n                        \n\n                                    <\/div>\n                              <\/div>\n          \n\n    <\/div>\n\n<\/section><section class=\"module module--text_media_block default bg-default\">\n\n    \n    <div class=\"container text_media_grid media__pos--right media__pos--below \">\n\n        <div class=\"text_media__text content\">\n\n            <h2 class=\"module-title title--default\">\n        Financement \n    <\/h2>\n            \n            <ul>\n<li><span class=\"TextRun SCXW110304057 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW110304057 BCX8\">Notre objectif est de g\u00e9n\u00e9rer <\/span><span class=\"NormalTextRun SCXW110304057 BCX8\">des ressources suffisantes pour soutenir<\/span><span class=\"NormalTextRun SCXW110304057 BCX8\"> notre mission et<\/span><span class=\"NormalTextRun SCXW110304057 BCX8\"> nos activit\u00e9s<\/span><span class=\"NormalTextRun SCXW110304057 BCX8\">.<\/span><\/span><\/li>\n<li><span class=\"EOP SCXW110304057 BCX8\" data-ccp-props=\"{\"201341983\":0,\"335559740\":240}\"><span class=\"TextRun SCXW220111491 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW220111491 BCX8\">Pour <\/span><span class=\"NormalTextRun SCXW220111491 BCX8\">assurer notre p\u00e9rennit\u00e9, nous recherchons un financement aupr\u00e8s d&rsquo;<\/span><span class=\"NormalTextRun SCXW220111491 BCX8\">un<\/span><span class=\"NormalTextRun SCXW220111491 BCX8\">e gamme diversifi\u00e9e de <\/span><span class=\"NormalTextRun SCXW220111491 BCX8\">sources et nous nous effor\u00e7ons de maintenir<\/span> <span class=\"NormalTextRun SCXW220111491 BCX8\">des r\u00e9serves ad\u00e9quates<\/span> <span class=\"NormalTextRun SCXW220111491 BCX8\">afin <\/span><span class=\"NormalTextRun SCXW220111491 BCX8\">de pouvoir g\u00e9rer les \u00e9v\u00e9nements impr\u00e9vus.<\/span><\/span><span class=\"EOP SCXW220111491 BCX8\" data-ccp-props=\"{\"201341983\":0,\"335559740\":240}\"> <\/span><\/span><\/li>\n<li><span class=\"EOP SCXW110304057 BCX8\" data-ccp-props=\"{\"201341983\":0,\"335559740\":240}\"><span class=\"TextRun SCXW141705 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW141705 BCX8\">Pour pr\u00e9server notre ind\u00e9pendance, nous \u00e9viterons de d\u00e9pendre d&rsquo;<\/span><span class=\"NormalTextRun SCXW141705 BCX8\">un seul bailleur de fonds<\/span><span class=\"NormalTextRun SCXW141705 BCX8\">.<\/span><\/span><span class=\"EOP SCXW141705 BCX8\" data-ccp-props=\"{\"201341983\":0,\"335559740\":240}\"> <\/span><\/span><\/li>\n<li><span class=\"EOP SCXW110304057 BCX8\" data-ccp-props=\"{\"201341983\":0,\"335559740\":240}\"><span class=\"TextRun SCXW29906234 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW29906234 BCX8\">Le soutien<\/span><span class=\"NormalTextRun SCXW29906234 BCX8\"> initial \u00e0 l&rsquo;INPRF provient<\/span><span class=\"NormalTextRun SCXW29906234 BCX8\"> de donateurs philanthropiques. Nos sources de financement seront divulgu\u00e9es dans nos rapports annuels.<\/span><\/span><\/span><\/li>\n<\/ul>\n\n            \n            \n        <\/div>\n\n        <div class=\"text_media__media\">\n                            \n                \n                \n                <img decoding=\"async\" \n                            loading=\"lazy\"\n                            width=\"550\" \n                            height=\"367\"\n                            sizes=\"auto, (max-width: 550px) 100vw, 550px\" \n                            srcset=\"https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/shutterstock_1709182873-scaled-1-550x367.jpg 550w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/shutterstock_1709182873-scaled-1-300x200.jpg 300w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/shutterstock_1709182873-scaled-1-1024x683.jpg 1024w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/shutterstock_1709182873-scaled-1-768x512.jpg 768w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/shutterstock_1709182873-scaled-1-1536x1025.jpg 1536w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/shutterstock_1709182873-scaled-1-2048x1366.jpg 2048w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/shutterstock_1709182873-scaled-1-225x150.jpg 225w\"  \n                            src=\"https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/shutterstock_1709182873-scaled-1-550x367.jpg\" \n                            title=\"shutterstock_1709182873-scaled\" \n                            alt=\"shutterstock_1709182873-scaled\"\"\/>\n\n                \n                \n            \n                    <\/div>\n\n    <\/div>\n<\/section><section\n    class=\"module module--image_cards_block default bg-default\">\n\n    \n    <div class=\"container\">\n\n        \n        <div class=\"cards\">\n                <\/div>\n\n    <\/div>\n\n<\/section><section\n    class=\"module module--image_cards_block default bg-default\">\n\n    \n    <div class=\"container\">\n\n                    <div class=\"content\">\n                <h2 class=\"module-title title--default\">\n        En savoir plus sur l&rsquo;INPRF \n    <\/h2>\n\n                <div class=\"module-intro content\">\n                    \n                <\/div>\n            <\/div>\n        \n        <div class=\"cards\">\n                            \n                \n                                    <a class=\"card card--transparent no-underlines\" href=\"https:\/\/www.inprf.org\/fr\/gouvernance\/\"\n                    target=\"\">\n                \n\n                                    <div class=\"card__image mb-3\">\n                        <img loading=\"lazy\" decoding=\"async\" width=\"636\" height=\"472\" src=\"https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/international-guidance-636x472.png\" class=\"overlay\" alt=\"\" \/>\n                    <\/div>\n                \n                                    <div class=\"card__content content\">\n                                                    <h3>Gouvernance<\/h3>\n                            <span class=\"btn-large-circle\"><\/span>\n                                            <\/div>\n                \n                                    <\/a>\n                \n            \n                \n                                    <a class=\"card card--transparent no-underlines\" href=\"https:\/\/www.inprf.org\/fr\/rencontrer-lequipe\/\"\n                    target=\"\">\n                \n\n                                    <div class=\"card__image mb-3\">\n                        <img loading=\"lazy\" decoding=\"async\" width=\"836\" height=\"472\" src=\"https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/placeholder-advisory-groups-836x472.jpg\" class=\"overlay\" alt=\"\" srcset=\"https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/placeholder-advisory-groups-836x472.jpg 836w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/placeholder-advisory-groups-300x168.jpg 300w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/placeholder-advisory-groups-250x140.jpg 250w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/placeholder-advisory-groups-264x148.jpg 264w\" sizes=\"auto, (max-width: 836px) 100vw, 836px\" \/>\n                    <\/div>\n                \n                                    <div class=\"card__content content\">\n                                                    <h3>Rencontrer l&rsquo;\u00e9quipe <\/h3>\n                            <span class=\"btn-large-circle\"><\/span>\n                                            <\/div>\n                \n                                    <\/a>\n                \n                        <\/div>\n\n    <\/div>\n\n<\/section>","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-3630","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u00c0 propos de l&#039;INPRF | INPRF<\/title>\n<meta name=\"description\" content=\"L&#039;INPRF \u00e9tablit des normes mondiales pour l&#039;information financi\u00e8re des organismes \u00e0 but non lucratif. 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