{"id":3806,"date":"2025-08-15T12:57:47","date_gmt":"2025-08-15T11:57:47","guid":{"rendered":"https:\/\/www.inprf.org\/guides-de-pratique-inpas\/"},"modified":"2026-07-24T11:21:54","modified_gmt":"2026-07-24T10:21:54","slug":"guides-de-pratique-inpas","status":"publish","type":"page","link":"https:\/\/www.inprf.org\/fr\/guides-de-pratique-inpas\/","title":{"rendered":"Guides pratiques de l&rsquo;INPAS"},"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        Guides d\u2019accompagnement INPAS \n    <\/h2>\n            \n            <p><span class=\"TextRun SCXW164262602 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW164262602 BCX8\">Les Guides de pratique sont des documents courts et pratiques con\u00e7us pour <\/span><span class=\"NormalTextRun SCXW164262602 BCX8\">soutenir<\/span> <span class=\"NormalTextRun SCXW164262602 BCX8\">les organismes \u00e0 but non lucratif<\/span><span class=\"NormalTextRun SCXW164262602 BCX8\"><\/span><span class=\"NormalTextRun SCXW164262602 BCX8\"> (<\/span><span class=\"NormalTextRun SCXW164262602 BCX8\">OBNL<\/span><span class=\"NormalTextRun SCXW164262602 BCX8\"><\/span><span class=\"NormalTextRun SCXW164262602 BCX8\">)<\/span> <span class=\"NormalTextRun SCXW164262602 BCX8\">dans <\/span><span class=\"NormalTextRun SCXW164262602 BCX8\">leur <\/span><span class=\"NormalTextRun SCXW164262602 BCX8\">rapport financier<\/span><span class=\"NormalTextRun SCXW164262602 BCX8\">, y compris <\/span><span class=\"NormalTextRun SCXW164262602 BCX8\">le travail avec les donateurs<\/span><span class=\"NormalTextRun SCXW164262602 BCX8\">. <\/span> <\/span><\/p>\n<p><span class=\"TextRun SCXW164262602 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW164262602 BCX8\">Ils fonctionnent en conjonction avec<\/span><span class=\"NormalTextRun SCXW164262602 BCX8\"> la Norme comptable internationale pour les organismes \u00e0 but non lucratif<\/span> <span class=\"NormalTextRun SCXW164262602 BCX8\">(<\/span><span class=\"NormalTextRun SCXW164262602 BCX8\">INPAS<\/span><span class=\"NormalTextRun SCXW164262602 BCX8\">)<\/span> <span class=\"NormalTextRun SCXW164262602 BCX8\">pour<\/span><span class=\"NormalTextRun SCXW164262602 BCX8\"> aider \u00e0 tirer le meilleur parti de ses avantages.<\/span><\/span><span class=\"EOP SCXW164262602 BCX8\" data-ccp-props=\"{}\"> <\/span><\/p>\n\n            \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><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        Qui peut utiliser les Guides de pratique ? \n    <\/h2>\n            \n            <p><span data-contrast=\"auto\">Les Guides de pratique peuvent \u00eatre utilis\u00e9s par tout OBNL. <\/span><span data-contrast=\"auto\">Ils sont con\u00e7us pour les OBNL qui pr\u00e9parent des \u00e9tats financiers \u00e0 usage g\u00e9n\u00e9ral bas\u00e9s sur la comptabilit\u00e9 d\u2019exercice. Les OBNL n\u2019ont pas besoin d\u2019adopter ou m\u00eame de pr\u00e9voir d\u2019adopter l\u2019INPAS pour pouvoir utiliser les Guides de pratique. <\/span> <\/p>\n<p><span data-contrast=\"auto\">De m\u00eame, un OBNL qui adopte l\u2019INPAS n\u2019est pas oblig\u00e9 d\u2019utiliser les Guides de pratique. <\/span><\/p>\n<p><span data-contrast=\"auto\"><span class=\"TextRun SCXW73672942 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW73672942 BCX8\">Cependant, comme ils ont \u00e9t\u00e9 con\u00e7us pour fonctionner <\/span><span class=\"NormalTextRun SCXW73672942 BCX8\">ensemble<\/span><span class=\"NormalTextRun SCXW73672942 BCX8\">, les OBNL <\/span><span class=\"NormalTextRun SCXW73672942 BCX8\">sont susceptibles de <\/span><span class=\"NormalTextRun SCXW73672942 BCX8\">tirer le meilleur parti lorsqu\u2019<\/span><span class=\"NormalTextRun SCXW73672942 BCX8\">ils utilisent<\/span><span class=\"NormalTextRun SCXW73672942 BCX8\"> \u00e0 la fois<\/span><span class=\"NormalTextRun SCXW73672942 BCX8\"> l\u2019INPAS et les Guides de pratique<\/span><span class=\"NormalTextRun SCXW73672942 BCX8\">.<\/span><\/span><span class=\"EOP SCXW73672942 BCX8\" data-ccp-props=\"{}\"> <\/span><\/span><\/p>\n\n            \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><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        Les Guides de pratique \n    <\/h2>\n\n            <div class=\"module-intro content text-\">\n                \n\n                            <\/div>\n        <\/div>\n        \n                          <div class=\"cards cards-grid cards--column\">\n            \n                \n                \n                                    <a class=\"card card--feature no-underlines\" href=\"https:\/\/www.inprf.org\/fr\/telecharger-le-guide-pratique-inpas-1\/\"\n                    target=\"\">\n                    \n                                                <div class=\"card__image mb-3\">\n                            <img loading=\"lazy\" decoding=\"async\" width=\"264\" height=\"148\" src=\"https:\/\/www.inprf.org\/wp-content\/uploads\/2025\/07\/Practice-Guide-1-image-264x148.jpg\" class=\"overlay\" alt=\"\" srcset=\"https:\/\/www.inprf.org\/wp-content\/uploads\/2025\/07\/Practice-Guide-1-image-264x148.jpg 264w, https:\/\/www.inprf.org\/wp-content\/uploads\/2025\/07\/Practice-Guide-1-image-836x472.jpg 836w\" sizes=\"auto, (max-width: 264px) 100vw, 264px\" \/>\n                        <\/div>\n                        \n                        \n                                                <div class=\"card__content content\">\n                                                        <div class=\"mb-3\">\n                                <h3>Guide de pratique INPAS 1 \u2013 Rapports de subventions harmonis\u00e9s <\/h3>\n                            <\/div>\n                            \n                            <p>Le Guide INPAS 1 fournit un format standardis\u00e9 pour la pr\u00e9sentation de rapports sur des activit\u00e9s sp\u00e9cifiques telles que les subventions. <\/p>\n\n\n                                                                                        <div>\n                                    <span class=\"btn btn--arrow\">\n                                        T\u00e9l\u00e9charger le Guide 1 de l\u2019INPAS\n                                    <\/span>\n                                <\/div>\n                                                    <\/div>\n                        \n\n                                        <\/a>\n                        \n                \n                                    <a class=\"card card--feature no-underlines\" href=\"https:\/\/www.inprf.org\/fr\/simpliquer\/inscription-a-la-lettre-dinformation\/\"\n                    target=\"\">\n                    \n                                                <div class=\"card__image mb-3\">\n                            <img loading=\"lazy\" decoding=\"async\" width=\"240\" height=\"148\" src=\"https:\/\/www.inprf.org\/wp-content\/uploads\/icons\/login-to-download-icon-240x148.png\" class=\"overlay\" alt=\"\" \/>\n                        <\/div>\n                        \n                        \n                                                <div class=\"card__content content\">\n                                                        <div class=\"mb-3\">\n                                <h3>Bient\u00f4t disponible<\/h3>\n                            <\/div>\n                            \n                            <p>Guide de pratique INPAS 2 \u2013 Clauses de subvention standardis\u00e9es. Ce guide fournira des clauses standardis\u00e9es pour soutenir l\u2019interpr\u00e9tation et l\u2019\u00e9laboration des accords de subvention.  <\/p>\n\n\n                                                                                        <div>\n                                    <span class=\"btn btn--outline-bell\">\n                                        Me notifier\n                                    <\/span>\n                                <\/div>\n                                                    <\/div>\n                        \n\n                                        <\/a>\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                                                <div class=\"card__image mb-3\">\n                            <img loading=\"lazy\" decoding=\"async\" width=\"264\" height=\"148\" src=\"https:\/\/www.inprf.org\/wp-content\/uploads\/icons\/Light-bulb-1-264x148.jpg\" class=\"overlay\" alt=\"\" srcset=\"https:\/\/www.inprf.org\/wp-content\/uploads\/icons\/Light-bulb-1-264x148.jpg 264w, https:\/\/www.inprf.org\/wp-content\/uploads\/icons\/Light-bulb-1-836x472.jpg 836w\" sizes=\"auto, (max-width: 264px) 100vw, 264px\" \/>\n                        <\/div>\n                        \n                        \n                                                <div class=\"card__content content\">\n                                                        <div class=\"mb-3\">\n                                <h3>Futurs guides de pratique<\/h3>\n                            <\/div>\n                            \n                            <p>Abonnez-vous \u00e0 notre newsletter pour en savoir plus \u00e0 mesure que de nouveaux guides de pratique sont d\u00e9velopp\u00e9s.<\/p>\n\n\n                                                                                        <div>\n                                    <span class=\"btn btn--arrow\">\n                                        Abonnez-vous \u00e0 notre newsletter\n                                    <\/span>\n                                <\/div>\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-3806","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>Guides pratiques de l&#039;INPAS | 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