{"id":3713,"date":"2025-09-28T16:36:46","date_gmt":"2025-09-28T15:36:46","guid":{"rendered":"https:\/\/www.inprf.org\/elaboration-de-linpas\/"},"modified":"2026-10-12T09:31:51","modified_gmt":"2026-10-12T08:31:51","slug":"elaboration-de-linpas","status":"publish","type":"page","link":"https:\/\/www.inprf.org\/fr\/elaboration-de-linpas\/","title":{"rendered":"\u00c9laboration de l&rsquo;INPAS et des guides pratiques"},"content":{"rendered":"<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--line\">\n        Comment la premi\u00e8re \u00e9dition de l\u2019INPAS a \u00e9t\u00e9 \u00e9labor\u00e9e\n    <\/h2>\n\n            <div class=\"module-intro content text-\">\n                \n\n                            <\/div>\n        <\/div>\n        \n                          <div class=\"cards cards-grid cards--row\">\n            \n                \n                \n                                    <a class=\"card card--feature no-underlines\" href=\"#Evidence\"\n                    target=\"\">\n                    \n                        \n                        \n                                                <div class=\"card__content content\">\n                                                        <div class=\"mb-3\">\n                                <h3>Demande<\/h3>\n                            <\/div>\n                            \n                            <p>L\u2019INPAS a \u00e9t\u00e9 \u00e9labor\u00e9e en r\u00e9ponse \u00e0 une demande mondiale.<\/p>\n<p>\u00ab Quelles sont les preuves de la demande pour une norme ? \u00bb <\/p>\n\n\n                                                                                <\/div>\n                        \n\n                                        <\/a>\n                        \n                \n                                    <a class=\"card card--feature no-underlines\" href=\"#Drafting_Approval\"\n                    target=\"\">\n                    \n                        \n                        \n                                                <div class=\"card__content content\">\n                                                        <div class=\"mb-3\">\n                                <h3>R\u00e9daction<\/h3>\n                            <\/div>\n                            \n                            <p>L\u2019INPAS a \u00e9t\u00e9 r\u00e9dig\u00e9e par un organisme comp\u00e9tent, avec la contribution de conseillers experts.<\/p>\n<p>\u00ab Qui a r\u00e9dig\u00e9 et approuv\u00e9 le texte de l\u2019INPAS pour publication ? \u00bb<\/p>\n\n\n                                                                                <\/div>\n                        \n\n                                        <\/a>\n                        \n                \n                                    <a class=\"card card--feature no-underlines\" href=\"#StakeholderEngagement\"\n                    target=\"\">\n                    \n                        \n                        \n                                                <div class=\"card__content content\">\n                                                        <div class=\"mb-3\">\n                                <h3>Parties prenantes<\/h3>\n                            <\/div>\n                            \n                            <p>L\u2019INPAS a \u00e9t\u00e9 fa\u00e7onn\u00e9e et affin\u00e9e gr\u00e2ce \u00e0 des consultations publiques avec des parties prenantes mondiales.<\/p>\n<p>\u00ab Y a-t-il eu suffisamment de contributions des parties prenantes ? \u00bb<\/p>\n\n\n                                                                                <\/div>\n                        \n\n                                        <\/a>\n                        \n                \n                                    <a class=\"card card--feature no-underlines\" href=\"#DueProcess\"\n                    target=\"\">\n                    \n                        \n                        \n                                                <div class=\"card__content content\">\n                                                        <div class=\"mb-3\">\n                                <h3>Processus<\/h3>\n                            <\/div>\n                            \n                            <p>L\u2019INPAS a \u00e9t\u00e9 \u00e9labor\u00e9e selon un processus rigoureux et transparent.<\/p>\n<p>\u00ab A-t-elle respect\u00e9 la norme en mati\u00e8re de proc\u00e9dure r\u00e9guli\u00e8re internationale ? \u00bb<\/p>\n\n\n                                                                                <\/div>\n                        \n\n                                        <\/a>\n                        \n                \n                                    <a class=\"card card--feature no-underlines\" href=\"#IFRSforSMEs\"\n                    target=\"\">\n                    \n                        \n                        \n                                                <div class=\"card__content content\">\n                                                        <div class=\"mb-3\">\n                                <h3>IFRS pour les PME<\/h3>\n                            <\/div>\n                            \n                            <p>L\u2019INPAS est bas\u00e9e sur la norme comptable IFRS pour les PME.<\/p>\n<p>\u00ab Les avantages et les inconv\u00e9nients ont-ils \u00e9t\u00e9 suffisamment pris en compte ? \u00bb<\/p>\n\n\n                                                                                <\/div>\n                        \n\n                                        <\/a>\n                                  <\/div>\n          \n\n    <\/div>\n\n<\/section><div id=\"Preuve\" class=\"module-anchor\"><\/div>\n\n<section class=\"module module--text_media_block default bg-lightgrey module-background-spacing\">\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        Preuves de la demande\n    <\/h2>\n            \n            <ul>\n<li>Les preuves de la demande initiale pour une norme proviennent d&rsquo;une enqu\u00eate de 2014<\/li>\n<li>72 % des r\u00e9pondants de 179 pays ont convenu qu\u2019une norme comptable sp\u00e9cifique aux OBNL serait utile<\/li>\n<\/ul>\n<p>Le fait que le projet IFR4NPO ait r\u00e9uni une communaut\u00e9 de plus de 15 000 parties prenantes dans 169 pays est \u00e9galement r\u00e9v\u00e9lateur de l&rsquo;int\u00e9r\u00eat profond.<\/p>\n\n            \n                                            <a href=\"https:\/\/www.ccab.org.uk\/international-study-into-financial-reporting-for-not-for-profit-organisations\/\" class=\"btn btn--arrow\" target=\"_blank\">Consulter l&rsquo;enqu\u00eate de 2014<\/a>\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=\"329\"\n                            sizes=\"auto, (max-width: 550px) 100vw, 550px\" \n                            srcset=\"https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/2014-survey-results-550x329.png 550w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/2014-survey-results-300x180.png 300w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/2014-survey-results-1024x613.png 1024w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/2014-survey-results-768x460.png 768w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/2014-survey-results-250x150.png 250w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/2014-survey-results.png 1334w\"  \n                            src=\"https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/2014-survey-results-550x329.png\" \n                            title=\"2014 survey results\" \n                            alt=\"Pie chart of 2014 survey respondents. 36% Europe, 22% Africa, 15% Asia, 10% Americas, 12% Oceania 5% worldwide\"\"\/>\n\n                \n                \n            \n                    <\/div>\n\n    <\/div>\n<\/section><div id=\"R\u00e9daction_Approbation\" class=\"module-anchor\"><\/div>\n\n<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        R\u00e9daction et approbation de l\u2019INPAS\n    <\/h2>\n            \n            <p>Pour la premi\u00e8re \u00e9dition de l\u2019INPAS :<\/p>\n<ul>\n<li>Le texte a \u00e9t\u00e9 r\u00e9dig\u00e9 par le <a href=\"https:\/\/www.inprf.org\/?page_id=1078\">Secr\u00e9tariat de l\u2019INPAS<\/a><\/li>\n<li>Le Secr\u00e9tariat \u00e9tait h\u00e9berg\u00e9 par le Certified Institute of Public Finance and Accountancy (CIPFA), l&rsquo;un des partenaires du projet IFR4NPO.<\/li>\n<li>Le texte a \u00e9t\u00e9 approuv\u00e9 pour publication par le Groupe consultatif technique <a href=\"https:\/\/www.inprf.org\/fr\/groupe-consultatif-technique\/\">(GCT)<\/a><\/li>\n<li>L\u2019INPAS a \u00e9t\u00e9 publi\u00e9e par l\u2019International Non Profit Reporting Foundation<\/li>\n<\/ul>\n<p>Le diagramme montre comment les contributions de divers groupes consultatifs, groupes de discussion et autres sources ont \u00e9t\u00e9 partag\u00e9es avec le GCT.<\/p>\n\n            \n            \n        <\/div>\n\n        <div class=\"text_media__media\">\n                            \n                \n                 \n                    <a href=\"https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Groups-input-to-INPAS.png\">\n                \n                <img decoding=\"async\" \n                            loading=\"lazy\"\n                            width=\"550\" \n                            height=\"358\"\n                            sizes=\"auto, (max-width: 550px) 100vw, 550px\" \n                            srcset=\"https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Groups-input-to-INPAS-550x358.png 550w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Groups-input-to-INPAS-300x195.png 300w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Groups-input-to-INPAS-768x500.png 768w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Groups-input-to-INPAS-230x150.png 230w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Groups-input-to-INPAS.png 791w\"  \n                            src=\"https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Groups-input-to-INPAS-550x358.png\" \n                            title=\"Groups input to INPAS\" \n                            alt=\"A diagram showing the heirarchy of groups that input to INPAS drafts. PAG, DRG, focus groups and others fed input to TAG.\"\"\/>\n\n                 \n                    <\/a>\n                \n                \n            \n                    <\/div>\n\n    <\/div>\n<\/section><div id=\"EngagementDesPartiesPrenantes\" class=\"module-anchor\"><\/div>\n\n<section class=\"module module--text my-0 bg-turquoise module-background-spacing\">\n\n    <div class=\"container text__column text__column--100\">\n\n        <div class=\"text__column__tile text__column__tile--100\">\n            <h2>Engagement des parties prenantes<\/h2>\n<p>Il y a eu un niveau d&rsquo;engagement international sans pr\u00e9c\u00e9dent avec les parties prenantes de toutes les parties du secteur \u2013 par le biais de webinaires, d&rsquo;\u00e9v\u00e9nements publics et de groupes de discussion.<\/p>\n<ul>\n<li>Un effort particulier a \u00e9t\u00e9 fait pour inclure les voix souvent sous-repr\u00e9sent\u00e9es dans l&rsquo;\u00e9tablissement des normes.<\/li>\n<li>En particulier les organisations de la soci\u00e9t\u00e9 civile et celles des pays \u00e0 revenu faible et interm\u00e9diaire.<\/li>\n<\/ul>\n<p>Le processus d&rsquo;engagement des parties prenantes a \u00e9t\u00e9 dirig\u00e9 par Humentum, l&rsquo;un des partenaires du projet IFR4NPO.<\/p>\n\n\n            \n        <\/div>\n\n        \n         \n    <\/div>\n\n\n<\/section>\n\n<section class=\"module module--stat_cards_block my-0 bg-turquoise module-background-spacing\">\n\n    <div class=\"container\">\n\n            \n            \n        <div class=\"cards cards-grid\">\n    \n                \n                    \n                <div class=\"card card--stat card--stat--position--ci-dessus\">\n                     \n                        <h3>16,000<\/h3>\n                    \n                                            <div class=\"card__copy\">\n                            <p>Inscrits aux \u00e9v\u00e9nements<\/p>\n\n                        <\/div>\n                                        \n                                    <\/div>\n    \n                \n                    \n                <div class=\"card card--stat card--stat--position--ci-dessus\">\n                     \n                        <h3>138<\/h3>\n                    \n                                            <div class=\"card__copy\">\n                            <p>Pays<\/p>\n\n                        <\/div>\n                                        \n                                    <\/div>\n    \n                \n                    \n                <div class=\"card card--stat card--stat--position--ci-dessus\">\n                     \n                        <h3>133<\/h3>\n                    \n                                            <div class=\"card__copy\">\n                            <p>\u00c9v\u00e9nements<\/p>\n\n                        <\/div>\n                                        \n                                    <\/div>\n    \n                \n        <\/div>\n        \n    <\/div>\n<\/section><div id=\"Proc\u00e9dureR\u00e9guli\u00e8re\" class=\"module-anchor\"><\/div>\n\n<section class=\"module module--text mb-0 bg-default\">\n\n    <div class=\"container text__column text__column--100\">\n\n        <div class=\"text__column__tile text__column__tile--100\">\n            <h2>Proc\u00e9dure r\u00e9guli\u00e8re<\/h2>\n<p>La proc\u00e9dure r\u00e9guli\u00e8re fait r\u00e9f\u00e9rence aux \u00e9tapes, aux contributions et \u00e0 la supervision impliqu\u00e9es dans l&rsquo;\u00e9laboration d&rsquo;une norme comptable internationale \u2013 voir les ic\u00f4nes ci-dessous.<\/p>\n<p>Elle est it\u00e9rative, impliquant plusieurs \u00e9tapes de r\u00e9troaction et d\u2019affinage.<br \/>\nLe Groupe de gouvernance du projet IFR4NPO a approuv\u00e9 la proc\u00e9dure r\u00e9guli\u00e8re suivie dans l\u2019\u00e9laboration de l\u2019INPAS, concluant que :<\/p>\n<ul>\n<li>Des documents de consultation, des versions pr\u00e9liminaires de l\u2019INPAS (expos\u00e9s-sondages), des notes de r\u00e9union et d\u2019autres documents pertinents ont \u00e9t\u00e9 publi\u00e9s.<\/li>\n<li>Les divers contextes et d\u00e9fis r\u00e9gionaux ont \u00e9t\u00e9 pris en compte, gr\u00e2ce \u00e0 une sensibilisation cibl\u00e9e, des documents traduits et des m\u00e9thodes de consultation inclusives.<\/li>\n<li>Le processus a \u00e9t\u00e9 robuste, appropri\u00e9 et correctement men\u00e9.<\/li>\n<\/ul>\n\n\n                                                \n                                                \n        <\/div>\n\n        \n         \n    <\/div>\n\n\n<\/section>\n\n<div id=\"Proc\u00e9dureR\u00e9guli\u00e8re\" class=\"module-anchor\"><\/div>\n\n<section class=\"module module--icon-block icon-block icon-block--left mb-0 bg-default\">\n    <div class=\"container content\">\n\n    \n        <div class=\"icon-grid\">\n         \n                        \n                                    <div class=\"icon\">\n                                                            <div class=\"icon-img\">\n                                <img decoding=\"async\" \n                            loading=\"lazy\"\n                            width=\"73\" \n                            height=\"73\"\n                            sizes=\"auto, (max-width: 73px) 100vw, 73px\" \n                            srcset=\"\"  \n                            src=\"https:\/\/www.inprf.org\/wp-content\/uploads\/icons\/brainy_person_icon-removebg-preview.png\" \n                            title=\"brainy_person_icon-removebg-preview\" \n                            alt=\"brainy_person_icon-removebg-preview\" class=\"\" \"\/>\n                        <\/div>\n                                         <h3>Contribution d&rsquo;experts <\/h3> \n                     \n                        <div class=\"icon-copy\"><p>Les groupes permanents fournissent des conseils techniques et pratiques sur les propositions.<\/p>\n<\/div>\n                                    \n                                    <\/div>\n                                        \n                                    <div class=\"icon\">\n                                                            <div class=\"icon-img\">\n                                <img decoding=\"async\" \n                            loading=\"lazy\"\n                            width=\"88\" \n                            height=\"87\"\n                            sizes=\"auto, (max-width: 88px) 100vw, 88px\" \n                            srcset=\"\"  \n                            src=\"https:\/\/www.inprf.org\/wp-content\/uploads\/icons\/Megaphone_smaller-removebg-preview.png\" \n                            title=\"Megaphone_smaller-removebg-preview\" \n                            alt=\"Megaphone_smaller-removebg-preview\" class=\"\" \"\/>\n                        <\/div>\n                                         <h3>Consultation<\/h3> \n                     \n                        <div class=\"icon-copy\"><p>Les documents explicatifs et les \u00e9v\u00e9nements de sensibilisation favorisent l&rsquo;engagement des parties prenantes.<\/p>\n<\/div>\n                                    \n                                    <\/div>\n                                        \n                                    <div class=\"icon\">\n                                                            <div class=\"icon-img\">\n                                <img decoding=\"async\" \n                            loading=\"lazy\"\n                            width=\"40\" \n                            height=\"40\"\n                            sizes=\"auto, (max-width: 40px) 100vw, 40px\" \n                            srcset=\"\"  \n                            src=\"https:\/\/www.inprf.org\/wp-content\/uploads\/icons\/world-icon.svg\" \n                            title=\"world-icon\" \n                            alt=\"world-icon\" class=\"\" \"\/>\n                        <\/div>\n                                         <h3>R\u00e9troaction<\/h3> \n                     \n                        <div class=\"icon-copy\"><p>Les parties prenantes soumettent des commentaires \u00e9crits en r\u00e9ponse aux questions des documents publics et les groupes de discussion cibl\u00e9s fournissent des contributions r\u00e9fl\u00e9chies.<\/p>\n<\/div>\n                                    \n                                    <\/div>\n                                        \n                                    <div class=\"icon\">\n                                                            <div class=\"icon-img\">\n                                <img decoding=\"async\" \n                            loading=\"lazy\"\n                            width=\"40\" \n                            height=\"36\"\n                            sizes=\"auto, (max-width: 40px) 100vw, 40px\" \n                            srcset=\"\"  \n                            src=\"https:\/\/www.inprf.org\/wp-content\/uploads\/icons\/account_tree.svg\" \n                            title=\"account_tree\" \n                            alt=\"account_tree\" class=\"\" \"\/>\n                        <\/div>\n                                         <h3>Analyse<\/h3> \n                     \n                        <div class=\"icon-copy\"><p>Les r\u00e9ponses sont examin\u00e9es en d\u00e9tail, identifiant les th\u00e8mes et les probl\u00e8mes r\u00e9currents.<\/p>\n<\/div>\n                                    \n                                    <\/div>\n                                            <\/div>\n    <\/div>\n<\/section><section class=\"module module--text_media_block my-0 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                        \n            \n            \n                                            <a href=\"https:\/\/www.inprf.org\/fr\/procedure-officielle-pour-lelaboration-de-linpas\/\" class=\"btn btn--arrow\" target=\"_blank\">En savoir plus sur la proc\u00e9dure r\u00e9guli\u00e8re de l\u2019INPAS<\/a>\n             \n        <\/div>\n\n        <div class=\"text_media__media\">\n                            \n                \n                \n                \n\n                \n                \n            \n                    <\/div>\n\n    <\/div>\n<\/section><div id=\"IFRSpourPME\" class=\"module-anchor\"><\/div>\n\n<section\n    class=\"module module--feature_cards_block default bg-limegreen module-background-spacing\">\n\n    \n    <div class=\"container\">\n\n                <div class=\"content text-\">\n            <h2 class=\"module-title title--line\">\n        Pourquoi utiliser les IFRS pour les PME comme point de d\u00e9part ?\n    <\/h2>\n\n            <div class=\"module-intro content text-\">\n                <p>Le <a href=\"https:\/\/www.inprf.org\/fr\/document-de-consultation\/\">document de consultation<\/a> pr\u00e9sentait un certain nombre d&rsquo;options, ainsi qu&rsquo;une analyse des avantages et des inconv\u00e9nients de chacune, du point de vue de diverses parties prenantes.<\/p>\n<p>Dans l&rsquo;ensemble, la norme comptable <em>IFRS pour les PME<\/em> a \u00e9t\u00e9 consid\u00e9r\u00e9e comme un choix pragmatique pour les raisons indiqu\u00e9es ci-dessous :<\/p>\n\n\n                                    <a class=\"btn btn--arrow mt-4\" href=\"https:\/\/youtu.be\/kUzg9lGniTQ?si=2AriwY0snc23u80k&#038;t=76\">\n                        Voir le webinaire sur l&#039;utilisation des IFRS pour les PME\n                    <\/a>\n                            <\/div>\n        <\/div>\n        \n                          <div class=\"cards cards-grid cards--outline-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>Cadre fiable<\/h3>\n                            <\/div>\n                            \n                            <p>Les normes internationales \u00e9labor\u00e9es selon une proc\u00e9dure r\u00e9guli\u00e8re mondiale sont plus largement adopt\u00e9es et fiables.<\/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>Plus appropri\u00e9 que l\u2019IPSAS<\/h3>\n                            <\/div>\n                            \n                            <p>Bien que l\u2019IPSAS offre des directives potentiellement pertinentes pour les OSBL, sa complexit\u00e9 contraste avec la norme comptable IFRS pour les PME\u00ae, qui est une norme unique, plus courte et plus stable.<\/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>Coh\u00e9rence<\/h3>\n                            <\/div>\n                            \n                            <p>De nombreux besoins et transactions des utilisateurs sont partag\u00e9s entre les organisations \u00e0 but lucratif, sans but lucratif et du 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>Rapide et pertinente<\/h3>\n                            <\/div>\n                            \n                            <p>L\u2019adaptation de la norme comptable IFRS pour les PME\u00ae a permis le d\u00e9veloppement rapide d\u2019une norme compl\u00e8te pour les OBNL, avec des modifications refl\u00e9tant le contexte unique du secteur.<\/p>\n\n\n                                                                                <\/div>\n                        \n\n                                    <\/div>\n                              <\/div>\n          \n\n    <\/div>\n\n<\/section>","protected":false},"excerpt":{"rendered":"","protected":false},"author":5,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-3713","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>\u00c9laboration de l&#039;INPAS et des guides pratiques | 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