{"id":3798,"date":"2025-08-22T12:33:23","date_gmt":"2025-08-22T11:33:23","guid":{"rendered":"https:\/\/www.inprf.org\/explorer-linpas\/"},"modified":"2026-07-24T11:21:54","modified_gmt":"2026-07-24T10:21:54","slug":"explorer-linpas","status":"publish","type":"page","link":"https:\/\/www.inprf.org\/fr\/explorer-linpas\/","title":{"rendered":"Explorer l\u2019INPAS"},"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        INPAS \u2013 les nouveaut\u00e9s \n    <\/h2>\n            \n            <p><span class=\"TextRun SCXW79453075 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW79453075 BCX8\">La premi\u00e8re \u00e9dition de la Norme comptable internation<\/span><span class=\"NormalTextRun SCXW79453075 BCX8\">ale<\/span><span class=\"NormalTextRun SCXW79453075 BCX8\"> pour les organisations \u00e0 but non lucratif (INPAS) <\/span><span class=\"NormalTextRun SCXW79453075 BCX8\">a \u00e9t\u00e9 d\u00e9velopp\u00e9e sp\u00e9cifiquement pour les organisations \u00e0 but non lucratif (OSBL).<\/span><span class=\"NormalTextRun SCXW79453075 BCX8\"> L\u2019INPAS est en vigueur <\/span><span class=\"NormalTextRun SCXW79453075 BCX8\">imm\u00e9diatement et peut \u00eatre utilis\u00e9e d\u00e8s maintenant<\/span><span class=\"NormalTextRun SCXW79453075 BCX8\">.<\/span><\/span><span class=\"EOP SCXW79453075 BCX8\" data-ccp-props=\"{\"201341983\":0,\"335559740\":278}\">  <\/span><\/p>\n<p><span class=\"TextRun SCXW253485600 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW253485600 BCX8\">L\u2019INPAS couvre :<\/span><\/span><span class=\"EOP SCXW253485600 BCX8\" data-ccp-props=\"{\"201341983\":0,\"335559740\":278}\"> <\/span><\/p>\n<ul>\n<li><span class=\"TextRun SCXW197256552 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW197256552 BCX8\">quels types d&rsquo;organisations sont des OSBL<\/span><\/span><span class=\"EOP SCXW197256552 BCX8\" data-ccp-props=\"{\"201341983\":0,\"335559740\":278}\"> <\/span><\/li>\n<li><span class=\"TextRun SCXW60477396 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW60477396 BCX8\">qui sont les utilisateurs principaux des \u00e9tats financiers des OBNL<\/span><\/span><\/li>\n<li><span class=\"NormalTextRun SCXW51069005 BCX8\">la comptabilisation des subventions et dons<\/span><span class=\"NormalTextRun SCXW51069005 BCX8\"><\/span><\/li>\n<li><span class=\"NormalTextRun SCXW95317276 BCX8\">la pr\u00e9sentation <\/span><span class=\"NormalTextRun SCXW95317276 BCX8\">des fonds <\/span><span class=\"NormalTextRun SCXW95317276 BCX8\">avec restrictions d&rsquo;utilisation<\/span><\/li>\n<li><span class=\"TextRun SCXW170244751 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW170244751 BCX8\">la pr\u00e9sentation et les informations \u00e0 fournir concernant les charges<\/span><\/span><\/li>\n<li><span class=\"NormalTextRun SCXW104715430 BCX8\">les exigences en mati\u00e8re de reporting narratif<\/span><span class=\"NormalTextRun SCXW104715430 BCX8\"><\/span><\/li>\n<\/ul>\n\n            \n                                            <a href=\"https:\/\/www.inprf.org\/fr\/telecharger-linpas\/\" class=\"btn btn--arrow\" target=\"_self\">Acc\u00e9der \u00e0 la norme<\/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=\"554\"\n                            sizes=\"auto, (max-width: 550px) 100vw, 550px\" \n                            srcset=\"https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Covers\/INPAS-Standard-cover-with-border-4-550x554.jpg 550w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Covers\/INPAS-Standard-cover-with-border-4-298x300.jpg 298w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Covers\/INPAS-Standard-cover-with-border-4-1016x1024.jpg 1016w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Covers\/INPAS-Standard-cover-with-border-4-150x150.jpg 150w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Covers\/INPAS-Standard-cover-with-border-4-768x774.jpg 768w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Covers\/INPAS-Standard-cover-with-border-4-1524x1536.jpg 1524w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Covers\/INPAS-Standard-cover-with-border-4-149x150.jpg 149w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Covers\/INPAS-Standard-cover-with-border-4.jpg 1686w\"  \n                            src=\"https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Covers\/INPAS-Standard-cover-with-border-4-550x554.jpg\" \n                            title=\"INPAS Standard cover with border 4\" \n                            alt=\"INPAS Standard cover with border 4\"\"\/>\n\n                \n                \n            \n                    <\/div>\n\n    <\/div>\n<\/section><section class=\"module module--accordion mb-0 bg-turquoise module-background-spacing\">\n    <div class=\"container\">\n\n        <div class=\"row\">\n            \n                            <div class=\"col-lg-6\">\n\n                    <h2 class=\"module-title title--default\">\n        INPAS \u2013 \u00e0 quoi s\u2019attendre \n    <\/h2>\n\n                         \n                            <p><span class=\"TextRun SCXW227026291 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW227026291 BCX8\">Il s\u2019agit d\u2019une norme unique<\/span><span class=\"NormalTextRun SCXW227026291 BCX8\"> et compl\u00e8te<\/span><span class=\"NormalTextRun SCXW227026291 BCX8\"> qui couvre<\/span><span class=\"NormalTextRun SCXW227026291 BCX8\"> <\/span> <span class=\"NormalTextRun SCXW227026291 BCX8\">toutes<\/span><span class=\"NormalTextRun SCXW227026291 BCX8\"> les transactions <\/span><span class=\"NormalTextRun SCXW227026291 BCX8\">des OBNL<\/span><span class=\"NormalTextRun SCXW227026291 BCX8\">.<\/span> <span class=\"NormalTextRun SCXW227026291 BCX8\">Elle est con\u00e7ue <\/span><span class=\"NormalTextRun SCXW227026291 BCX8\">sp\u00e9cifiquement <\/span><span class=\"NormalTextRun SCXW227026291 BCX8\">pour r\u00e9pondre<\/span><span class=\"NormalTextRun SCXW227026291 BCX8\"> aux besoins des utilisateurs des \u00e9tats financiers \u00e0 usage g\u00e9n\u00e9ral des OBNL<\/span><span class=\"NormalTextRun SCXW227026291 BCX8\">.<\/span><\/span><span class=\"EOP SCXW227026291 BCX8\" data-ccp-props=\"{\"201341983\":0,\"335559740\":278}\"> <\/span><\/p>\n\n\n                                    <\/div>\n            \n                            <div class=\"accordion col-lg-12\">\n                                                                    <div class=\"accordion-item\">\n                            <h3 id=\"accordion-item--le-contenu-est-organis\u00e9-en-sections---les-sections-sont-regroup\u00e9es-par-domaines-th\u00e9matiques-\" class=\"accordion-item__title\">\n                                <button type=\"button\" aria-expanded=\"false\" aria-controls=\"accordion-item--le-contenu-est-organis\u00e9-en-sections---les-sections-sont-regroup\u00e9es-par-domaines-th\u00e9matiques-\">Le contenu est organis\u00e9 en sections &#8211; les sections sont regroup\u00e9es par domaines th\u00e9matiques \n                                    <span>\n                                        <svg fill=\"none\" height=\"13\" viewBox=\"0 0 20 13\" width=\"20\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"m10 12.6664-10-9.99998 1.97208-1.972084 8.02792 8.027504 8.0279-8.027504 1.9721 1.972084z\" fill=\"#000\"\/><\/svg>\n                                    <\/span>\n                                <\/button>\n                            <\/h3>\n                            <div id=\"accordion-item--le-contenu-est-organis\u00e9-en-sections---les-sections-sont-regroup\u00e9es-par-domaines-th\u00e9matiques-\" class=\"accordion-item__copy\">\n                                <ul>\n<li><span class=\"TextRun SCXW83778469 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW83778469 BCX8\">Concepts et principes<\/span><span class=\"NormalTextRun SCXW83778469 BCX8\"> (A)<\/span><\/span><span class=\"EOP SCXW83778469 BCX8\" data-ccp-props=\"{\"201341983\":0,\"335559740\":278}\"> <\/span><\/li>\n<li><span class=\"TextRun SCXW27653789 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW27653789 BCX8\">\u00c9tats financiers (B)<\/span><\/span><span class=\"EOP SCXW27653789 BCX8\" data-ccp-props=\"{\"201341983\":0,\"335559740\":278}\"> <\/span><\/li>\n<li><span class=\"TextRun SCXW51170 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW51170 BCX8\">Revenus (C)<\/span><\/span><span class=\"EOP SCXW51170 BCX8\" data-ccp-props=\"{\"201341983\":0,\"335559740\":278}\"> <\/span><\/li>\n<li><span class=\"TextRun SCXW185177313 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW185177313 BCX8\">Charges et passifs (D)<\/span><\/span><\/li>\n<li><span class=\"TextRun SCXW213828097 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW213828097 BCX8\">Actifs non financiers (E)<\/span><\/span><span class=\"EOP SCXW213828097 BCX8\" data-ccp-props=\"{\"201341983\":0,\"335559740\":278}\"> <\/span><\/li>\n<li><span class=\"TextRun SCXW114916911 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW114916911 BCX8\">Actifs et passifs financiers (F)<\/span><\/span><span class=\"EOP SCXW114916911 BCX8\" data-ccp-props=\"{\"201341983\":0,\"335559740\":278}\"> <\/span><\/li>\n<li><span class=\"TextRun SCXW25971468 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW25971468 BCX8\">Consolidation (G)<\/span><\/span><\/li>\n<li><span class=\"TextRun SCXW64156002 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW64156002 BCX8\">Informations<\/span><span class=\"NormalTextRun SCXW64156002 BCX8\"> compl\u00e9mentaires (H)<\/span><\/span><span class=\"EOP SCXW64156002 BCX8\" data-ccp-props=\"{\"201341983\":0,\"335559740\":278}\"> <\/span><\/li>\n<li><span class=\"TextRun SCXW142118771 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW142118771 BCX8\">Transition aux INPAS (Z)<\/span><\/span><span class=\"EOP SCXW142118771 BCX8\" data-ccp-props=\"{\"201341983\":0,\"335559740\":278}\"> <\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n\n\n                                                            <\/div>\n                        <\/div>\n                                                                    <div class=\"accordion-item\">\n                            <h3 id=\"accordion-item--la-premi\u00e8re-\u00e9dition-de-l\u2019inpas-traite-des-sujets-sp\u00e9cifiques-aux-obnl-prioris\u00e9s-dans-le-document-de-consultation-de-2021\" class=\"accordion-item__title\">\n                                <button type=\"button\" aria-expanded=\"false\" aria-controls=\"accordion-item--la-premi\u00e8re-\u00e9dition-de-l\u2019inpas-traite-des-sujets-sp\u00e9cifiques-aux-obnl-prioris\u00e9s-dans-le-document-de-consultation-de-2021\">La premi\u00e8re \u00e9dition de l\u2019INPAS traite des sujets sp\u00e9cifiques aux OBNL prioris\u00e9s dans le document de consultation de 2021\n                                    <span>\n                                        <svg fill=\"none\" height=\"13\" viewBox=\"0 0 20 13\" width=\"20\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"m10 12.6664-10-9.99998 1.97208-1.972084 8.02792 8.027504 8.0279-8.027504 1.9721 1.972084z\" fill=\"#000\"\/><\/svg>\n                                    <\/span>\n                                <\/button>\n                            <\/h3>\n                            <div id=\"accordion-item--la-premi\u00e8re-\u00e9dition-de-l\u2019inpas-traite-des-sujets-sp\u00e9cifiques-aux-obnl-prioris\u00e9s-dans-le-document-de-consultation-de-2021\" class=\"accordion-item__copy\">\n                                <p>Cela comprend :<\/p>\n<ul>\n<li>Qui sont les OSBL<\/li>\n<li>revenus de subventions et dons<\/li>\n<li>Charges li\u00e9es aux subventions et dons<\/li>\n<li>Pr\u00e9sentation des informations dans les \u00e9tats financiers<\/li>\n<li>comptabilit\u05d9 par fonds<\/li>\n<li>Reporting narratif<\/li>\n<li>Pr\u00e9sentation des charges<\/li>\n<li>co\ufffdts li\u05d9s \u05d0 la lev\u05d9e de fonds<\/li>\n<li>Pr\u00e9sentation des gains et pertes de change<\/li>\n<\/ul>\n<p>Les \u00e9ditions ult\u00e9rieures de l\u2019INPAS traiteront de sujets suppl\u00e9mentaires sp\u00e9cifiques aux OBNL. Ceux-ci seront d\u00e9termin\u00e9s par le biais d\u2019une consultation publique. <\/p>\n\n\n                                                            <\/div>\n                        <\/div>\n                                                                    <div class=\"accordion-item\">\n                            <h3 id=\"accordion-item--l\u2019inpas-a-\u00e9t\u00e9-d\u00e9velopp\u00e9e-\u00e0-partir-de-la-norme-comptable-ifrs-pour-pme-\" class=\"accordion-item__title\">\n                                <button type=\"button\" aria-expanded=\"false\" aria-controls=\"accordion-item--l\u2019inpas-a-\u00e9t\u00e9-d\u00e9velopp\u00e9e-\u00e0-partir-de-la-norme-comptable-ifrs-pour-pme-\">L\u2019INPAS a \u00e9t\u00e9 d\u00e9velopp\u00e9e \u00e0 partir de la Norme comptable IFRS pour PME \n                                    <span>\n                                        <svg fill=\"none\" height=\"13\" viewBox=\"0 0 20 13\" width=\"20\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"m10 12.6664-10-9.99998 1.97208-1.972084 8.02792 8.027504 8.0279-8.027504 1.9721 1.972084z\" fill=\"#000\"\/><\/svg>\n                                    <\/span>\n                                <\/button>\n                            <\/h3>\n                            <div id=\"accordion-item--l\u2019inpas-a-\u00e9t\u00e9-d\u00e9velopp\u00e9e-\u00e0-partir-de-la-norme-comptable-ifrs-pour-pme-\" class=\"accordion-item__copy\">\n                                <p>L\u2019INPAS :<\/p>\n<ul>\n<li><span class=\"TextRun SCXW138545018 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW138545018 BCX8\">tient compte des besoins sp\u00e9cifiques aux OBNL en <\/span><span class=\"NormalTextRun ContextualSpellingAndGrammarErrorV2Themed GrammarErrorHighlight SCXW138545018 BCX8\">suivant le<\/span><span class=\"NormalTextRun SCXW138545018 BCX8\"> \u00ab <\/span><span class=\"NormalTextRun CommentStart CommentHighlightPipeRest CommentHighlightRest SCXW138545018 BCX8\">Processus d\u2019\u00e9laboration de la Norme comptable internationale pour les organisations \u00e0 but non lucratif par des modifications apport\u00e9es \u00e0 la <\/span><\/span><em><span class=\"TextRun SCXW138545018 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun CommentHighlightRest SCXW138545018 BCX8\">Norme comptable IFRS pour PME<\/span><\/span><\/em><span class=\"TextRun SCXW138545018 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun CommentHighlightRest SCXW138545018 BCX8\"> <\/span><span class=\"NormalTextRun CommentHighlightRest SCXW138545018 BCX8\"> \u00bb<\/span><\/span><\/li>\n<li><span class=\"TextRun SCXW149268194 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun CommentHighlightPipeRest SCXW149268194 BCX8\">peut \u00eatre utilis\u00e9e sans aucune connaissance de la <em>Norme comptable IFRS pour PME<\/em><\/span><\/span><span class=\"EOP SCXW149268194 BCX8\" data-ccp-props=\"{\"201341983\":0,\"335559740\":278}\"> <\/span><\/li>\n<li><span class=\"NormalTextRun SCXW183381840 BCX8\">explique les principales diff\u00e9rences avec la <em>Norme comptable IFRS pour PME<\/em> pour ceux qui la connaissent (dans l\u2019Annexe A de l\u2019INPAS)<\/span><span class=\"NormalTextRun SCXW183381840 BCX8\">.<\/span><\/li>\n<\/ul>\n\n\n                                                            <\/div>\n                        <\/div>\n                                                                    <div class=\"accordion-item\">\n                            <h3 id=\"accordion-item--l\u2019annexe-a-de-l\u2019inpas-indique-le-statut-de-chaque-section\" class=\"accordion-item__title\">\n                                <button type=\"button\" aria-expanded=\"false\" aria-controls=\"accordion-item--l\u2019annexe-a-de-l\u2019inpas-indique-le-statut-de-chaque-section\">L\u2019Annexe A de l\u2019INPAS indique le statut de chaque section\n                                    <span>\n                                        <svg fill=\"none\" height=\"13\" viewBox=\"0 0 20 13\" width=\"20\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"m10 12.6664-10-9.99998 1.97208-1.972084 8.02792 8.027504 8.0279-8.027504 1.9721 1.972084z\" fill=\"#000\"\/><\/svg>\n                                    <\/span>\n                                <\/button>\n                            <\/h3>\n                            <div id=\"accordion-item--l\u2019annexe-a-de-l\u2019inpas-indique-le-statut-de-chaque-section\" class=\"accordion-item__copy\">\n                                <p>Chaque section de l\u2019INPAS est soit :<\/p>\n<ul>\n<li><span class=\"TextRun SCXW234682635 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW234682635 BCX8\">nouvelle (<\/span><span class=\"NormalTextRun SCXW234682635 BCX8\">non couverte dans la <\/span><\/span><span class=\"TextRun SCXW234682635 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW234682635 BCX8\">Norme comptable IFRS pour PME <\/span><\/span><span class=\"TextRun SCXW234682635 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW234682635 BCX8\">et <\/span><span class=\"NormalTextRun SCXW234682635 BCX8\">r\u00e9dig\u00e9e<\/span><span class=\"NormalTextRun SCXW234682635 BCX8\"> pour les OSBL \u00e0 partir de documents disponibles au niveau international et national<\/span><span class=\"NormalTextRun SCXW234682635 BCX8\">)<\/span><\/span><span class=\"EOP SCXW234682635 BCX8\" data-ccp-props=\"{\"201341983\":0,\"335559740\":278}\"> <\/span><\/li>\n<li><span class=\"TextRun SCXW77611862 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW77611862 BCX8\">modifi\u00e9e (consid\u00e9rablement r\u00e9\u00e9crite par rapport \u00e0 la <\/span><\/span><span class=\"TextRun SCXW77611862 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW77611862 BCX8\">Norme comptable IFRS pour PME<\/span><\/span><span class=\"TextRun SCXW77611862 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW77611862 BCX8\">)<\/span><\/span><span class=\"EOP SCXW77611862 BCX8\" data-ccp-props=\"{\"201341983\":0,\"335559740\":278}\"> <\/span><\/li>\n<li><span class=\"TextRun SCXW142501718 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW142501718 BCX8\">mise \u00e0 jour (<\/span><span class=\"NormalTextRun SCXW142501718 BCX8\">align\u00e9e<\/span><span class=\"NormalTextRun SCXW142501718 BCX8\"> <\/span><span class=\"NormalTextRun SCXW142501718 BCX8\">sur les sections nouvelles et modifi\u00e9es<\/span> <span class=\"NormalTextRun SCXW142501718 BCX8\">de la <\/span><\/span><span class=\"TextRun SCXW142501718 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW142501718 BCX8\">Norme comptable IFRS pour PME<\/span><\/span><span class=\"TextRun SCXW142501718 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW142501718 BCX8\">)<\/span><\/span><span class=\"EOP SCXW142501718 BCX8\" data-ccp-props=\"{\"201341983\":0,\"335559740\":278}\"> <\/span><\/li>\n<li><span class=\"TextRun SCXW206618883 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW206618883 BCX8\">\u00e9dit\u00e9e (ajustements <\/span><span class=\"NormalTextRun SCXW206618883 BCX8\">\u00e9ditoriaux mineurs par rapport \u00e0 la <\/span><\/span><span class=\"TextRun SCXW206618883 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW206618883 BCX8\">Norme comptable IFRS pour PME<\/span><\/span><span class=\"TextRun SCXW206618883 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW206618883 BCX8\"> pour assurer la coh\u00e9rence<\/span><span class=\"NormalTextRun SCXW206618883 BCX8\"> et la terminologie)<\/span><\/span><span class=\"EOP SCXW206618883 BCX8\" data-ccp-props=\"{\"201341983\":0,\"335559740\":278}\"> <\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n\n\n                                                            <\/div>\n                        <\/div>\n                                                                    <div class=\"accordion-item\">\n                            <h3 id=\"accordion-item--l\u2019inpas-a-\u00e9t\u00e9-r\u00e9dig\u00e9e-en-anglais\" class=\"accordion-item__title\">\n                                <button type=\"button\" aria-expanded=\"false\" aria-controls=\"accordion-item--l\u2019inpas-a-\u00e9t\u00e9-r\u00e9dig\u00e9e-en-anglais\">L\u2019INPAS a \u00e9t\u00e9 r\u00e9dig\u00e9e en anglais\n                                    <span>\n                                        <svg fill=\"none\" height=\"13\" viewBox=\"0 0 20 13\" width=\"20\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"m10 12.6664-10-9.99998 1.97208-1.972084 8.02792 8.027504 8.0279-8.027504 1.9721 1.972084z\" fill=\"#000\"\/><\/svg>\n                                    <\/span>\n                                <\/button>\n                            <\/h3>\n                            <div id=\"accordion-item--l\u2019inpas-a-\u00e9t\u00e9-r\u00e9dig\u00e9e-en-anglais\" class=\"accordion-item__copy\">\n                                <ul>\n<li><span class=\"TextRun SCXW123356396 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW123356396 BCX8\">Des traductions en<\/span> <span class=\"NormalTextRun SCXW123356396 BCX8\">espagnol et en fran\u00e7ais seront disponibles en tant que traductions officielles<\/span><\/span><span class=\"EOP SCXW123356396 BCX8\" data-ccp-props=\"{\"201341983\":0,\"335559740\":278}\"> <\/span><\/li>\n<li><span class=\"TextRun SCXW93761032 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW93761032 BCX8\">Des traductions dans<\/span> <span class=\"NormalTextRun SCXW93761032 BCX8\">d&rsquo;autres langues peuvent \u00eatre <\/span><span class=\"NormalTextRun SCXW93761032 BCX8\">envisag\u00e9es. C<\/span><span class=\"NormalTextRun SCXW93761032 BCX8\">ontactez-nous<\/span><span class=\"NormalTextRun SCXW93761032 BCX8\"> pour plus d&rsquo;informations.<\/span><\/span><span class=\"EOP SCXW93761032 BCX8\" data-ccp-props=\"{\"201341983\":0,\"335559740\":278}\"> <\/span><\/li>\n<\/ul>\n\n\n                                                            <\/div>\n                        <\/div>\n                                    <\/div>\n                    <\/div>\n    \n                \n    <\/div>\n<\/section><section\n    class=\"module module--feature_cards_block my-0 bg-green module-background-spacing\">\n\n    \n    <div class=\"container\">\n\n                <div class=\"content text-\">\n            <h2 class=\"module-title title--default\">\n        Explorez l\u2019INPAS d\u00e8s aujourd\u2019hui \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=\"https:\/\/www.inprf.org\/fr\/telecharger-les-directives-de-mise-en-oeuvre\/\"\n                    target=\"_blank\">\n                    \n                        \n                        \n                                                <div class=\"card__content content\">\n                                                        <div class=\"mb-3\">\n                                <h3>Documents d\u2019accompagnement pour la mise en \u0153uvre de l\u2019INPAS <\/h3>\n                            <\/div>\n                            \n                            <p>Les directives de mise en \u0153uvre fournissent des informations non normatives sur l\u2019application des concepts et principes de l\u2019INPAS. Elles comprennent des exemples illustratifs et des \u00e9tats financiers illustratifs.  <\/p>\n\n\n                                                                                <\/div>\n                        \n\n                                        <\/a>\n                        \n                \n                                    <div class=\"card card--feature\">\n                        \n                        \n                        \n                                                <div class=\"card__content content\">\n                                                        <div class=\"mb-3\">\n                                <h3>En un coup d&rsquo;\u0153il (\u00e0 venir)<\/h3>\n                            <\/div>\n                            \n                            <p>L\u2019INPAS en un coup d\u2019\u0153il fournit un aper\u00e7u des sujets prioris\u00e9s pour cette \u00e9dition de l\u2019INPAS. Ils d\u00e9crivent le champ d\u2019application et les principales exigences de ces sections. Ils fournissent \u00e9galement des informations utiles sur d\u2019autres exigences de l\u2019INPAS.   <\/p>\n\n\n                                                                                <\/div>\n                        \n\n                                    <\/div>\n                    \n                \n                                    <a class=\"card card--feature no-underlines\" href=\"https:\/\/www.inprf.org\/fr\/simpliquer\/inscription-a-la-lettre-dinformation\/\"\n                    target=\"_blank\">\n                    \n                        \n                        \n                                                <div class=\"card__content content\">\n                                                        <div class=\"mb-3\">\n                                <h3>Mat\u00e9riel p\u00e9dagogique <\/h3>\n                            <\/div>\n                            \n                            <p>Nous travaillons sur du mat\u00e9riel p\u00e9dagogique en 2026. Ce mat\u00e9riel est destin\u00e9 aux OSBL, \u00e0 leurs auditeurs et conseillers et aidera les OSBL dans l\u2019application des sections de l\u2019INPAS. <\/p>\n\n\n                                                                                <\/div>\n                        \n\n                                        <\/a>\n                        \n                \n                                    <a class=\"card card--feature no-underlines\" href=\"https:\/\/www.inprf.org\/fr\/nous-contacter\/\"\n                    target=\"_blank\">\n                    \n                        \n                        \n                                                <div class=\"card__content content\">\n                                                        <div class=\"mb-3\">\n                                <h3>Licences d\u2019utilisation de l\u2019INPAS<\/h3>\n                            <\/div>\n                            \n                            <p>L\u2019INPAS peut \u00eatre utilis\u00e9e gratuitement \u00e0 des fins non commerciales, telles que la pr\u00e9paration d\u2019\u00e9tats financiers \u00e0 usage g\u00e9n\u00e9ral des OBNL. Toute autre utilisation, y compris l\u2019int\u00e9gration dans des produits et services, n\u00e9cessite une licence de l\u2019INPRF. Pour plus d\u2019informations, contactez-nous.  <\/p>\n\n\n                                                                                <\/div>\n                        \n\n                                        <\/a>\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-3798","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\u2019INPAS | INPRF<\/title>\n<meta name=\"description\" content=\"INPAS L\u2019INPAS est en vigueur imm\u00e9diatement et peut \u00eatre utilis\u00e9e d\u00e8s maintenant. 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