{"id":3752,"date":"2025-07-23T13:02:39","date_gmt":"2025-07-23T12:02:39","guid":{"rendered":"https:\/\/www.inprf.org\/directives-de-mise-en-oeuvre-de-linpas\/"},"modified":"2026-08-05T11:58:12","modified_gmt":"2026-08-05T10:58:12","slug":"directives-de-mise-en-oeuvre-de-linpas","status":"publish","type":"page","link":"https:\/\/www.inprf.org\/fr\/directives-de-mise-en-oeuvre-de-linpas\/","title":{"rendered":"Directives de mise en \u0153uvre de l\u2019INPAS"},"content":{"rendered":"
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\n Directives de l\u2019INPAS \n <\/h2>\n \n

The Implementation Guidance provides additional information about how to apply the concepts and principles in INPAS. It provides an <\/span>important<\/span> additional source of guidance<\/span><\/span> for Non-Profit Organisations (NPOs). However, it is non-authoritative, which means that it does not have to be followed. <\/span><\/span><\/span> <\/p>\n\n \n \n <\/div>\n\n

\n \n \n \n \"INPAS\n\n \n \n \n <\/div>\n\n <\/div>\n<\/section>\n\n \n
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\n Sommaire\n <\/h2>\n\n
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Des directives sont disponibles pour la plupart des sections de l’INPAS, <\/span>en particulier<\/span> sur <\/span>les<\/span> sujets propres aux OBNL<\/span>.<\/span><\/p>\n

Ces directives d\u00e9veloppent les exigences de l’INPAS afin d’aider une OBNL \u00e0 comprendre ces exigences et la mani\u00e8re dont elles s’appliquent \u00e0 son organisation. <\/span><\/p>\n

En tant que norme fond\u00e9e sur des principes, les OBNL devront examiner comment les exigences de l’INPAS s’appliquent \u00e0 leur situation. <\/span> <\/p>\n

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\n Porter des jugements \n <\/h2>\n\n

L<\/span><\/span>\u2019INPAS est fond\u00e9e sur des principes. <\/span><\/span>Les NPO<\/span><\/span> doivent appliquer les principes \u00e0 leur propre<\/span> situation. <\/span><\/span> <\/p>\n

Cela signifie que des jugement<\/span>s<\/span> doivent \u00eatre port\u00e9s. <\/span>Les directives de mise en \u0153uvre :<\/span><\/span><\/p>\n\n <\/div>\n \n

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Soulignent que c\u2019est <\/span>la direction d\u2019un NPO <\/span>qui <\/span>est responsable de<\/span> porter<\/span> le jugement.<\/span><\/span><\/p>\n\n <\/div>\n

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Soulignent <\/span>que chaque jugement est propre au contexte<\/span>.<\/span><\/span> <\/span><\/p>\n\n <\/div>\n

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Fournissent des arbres de d\u00e9cision <\/span>qui adoptent une approche <\/span>\u00e9tape par \u00e9tape<\/span> <\/span>lorsqu\u2019<\/span>ils examinent une<\/span> transaction sp\u00e9cifique.<\/span><\/span><\/p>\n\n <\/div>\n

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Fournissent les facteurs cl<\/span>\u00e9s \u00e0 prendre en compte lors du port de jugements.<\/span><\/span><\/p>\n\n <\/div>\n <\/div>\n \n <\/div>\n\n<\/section>

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\n Exemples illustratifs \n <\/h2>\n \n
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Les exemples illustratifs d\u00e9montrent l\u2019application des concepts et principes de l\u2019INPAS. <\/p>\n\n <\/div>\n \n <\/div>\n\n \n

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Propres au contexte <\/h3> \n \n

Les exemples <\/span>illustrent un<\/span> concept ou principe sp\u00e9cifique au moyen<\/span> d\u2019un sch\u00e9ma de faits d\u00e9fini<\/span> et <\/span>ne s\u2019appliqueront donc pas<\/span> universellement<\/span>.<\/span><\/p>\n<\/div>\n \n <\/div>\n \n

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Num\u00e9riques <\/h3> \n \n

Certains exemples expliquent <\/span>ce qui serait comptabiliser les revenus et comment le montant serait comptabiliser les revenus.<\/span><\/span><\/p>\n<\/div>\n \n <\/div>\n \n

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Explicatifs <\/h3> \n \n

Certains exemples <\/span>fournissent une analyse <\/span>des \u00e9l\u00e9ments pris en compte pour parvenir \u00e0 un jugement.<\/span><\/span><\/p>\n<\/div>\n \n <\/div>\n <\/div>\n <\/div>\n<\/section>

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\n \u00c9tats financiers illustratifs\n <\/h1>\n \n

Les<\/span> \u00e9tats financiers illustratifs se trouvent dans l’annexe A des directives de mise en \u0153uvre de l’INPAS. Ils visent \u00e0<\/span> d\u00e9montrer<\/span> \u00e0 quoi pourrait ressembler un jeu d’\u00e9tats financiers d’une OBNL.<\/span> Ils illustrent certains des choix qu’une OBNL peut faire quant \u00e0 la mani\u00e8re dont elle pr\u00e9sente ses informations financi\u00e8res<\/span>.<\/span><\/p>\n

Les<\/span> \u00e9tats financiers illustratifs :<\/span><\/span> <\/span><\/strong><\/p>\n