{"id":3809,"date":"2025-09-27T11:56:04","date_gmt":"2025-09-27T10:56:04","guid":{"rendered":"https:\/\/www.inprf.org\/linpag-en-un-coup-doeil\/"},"modified":"2026-07-24T11:21:47","modified_gmt":"2026-07-24T10:21:47","slug":"linpag-en-un-coup-doeil","status":"publish","type":"page","link":"https:\/\/www.inprf.org\/fr\/linpag-en-un-coup-doeil\/","title":{"rendered":"l\u2019INPAS en un coup d\u2019\u0153il"},"content":{"rendered":"<section class=\"module module--text default 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>S\u00e9rie \u00ab En un coup d\u2019\u0153il \u00bb<\/h2>\n<p>Notre s\u00e9rie \u00ab En un coup d\u2019\u0153il \u00bb propose des aper\u00e7us concis des sujets prioritaires de cette \u00e9dition de l\u2019INPAS.<\/p>\n<p>Ils outline le champ d\u2019application et les principales exigences de ces sections. Ils fournissent \u00e9galement des informations utiles sur d\u2019autres exigences select de l\u2019INPAS. <\/p>\n\n\n            \n        <\/div>\n\n        \n         \n    <\/div>\n\n\n<\/section>\n\n<section class=\"module module--text default bg-default\">\n\n    <div class=\"container text__column text__column--100\">\n\n        <div class=\"text__column__tile text__column__tile--100\">\n            \n\n            \n        <\/div>\n\n        \n         \n    <\/div>\n\n\n<\/section>\n\n<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        \u00c0 quoi s\u2019attendre avec \u00ab En un coup d\u2019\u0153il \u00bb \n    <\/h2>\n\n            <div class=\"module-intro content text-\">\n                <p>Ils sont con\u00e7us pour aider les utilisateurs \u00e0 naviguer dans les nouvelles exigences sp\u00e9cifiques aux OBNL de l\u2019INPAS, et \u00e0 \u00e9valuer si une section peut \u00eatre pertinente pour leurs activit\u00e9s. <\/p>\n\n\n                            <\/div>\n        <\/div>\n        \n                          <div class=\"cards cards-grid cards--green-box\">\n            \n                \n                \n                                    <a class=\"card card--feature no-underlines\" href=\"#Terminology\"\n                    target=\"\">\n                    \n                        \n                        \n                                                <div class=\"card__content content\">\n                                                        <div class=\"mb-3\">\n                                <h3>Terminologie cl\u00e9<\/h3>\n                            <\/div>\n                            \n                            \n\n                                                                                        <div>\n                                    <span class=\"btn btn--arrow\">\n                                        En savoir plus\n                                    <\/span>\n                                <\/div>\n                                                    <\/div>\n                        \n\n                                        <\/a>\n                        \n                \n                                    <a class=\"card card--feature no-underlines\" href=\"#Scope\"\n                    target=\"\">\n                    \n                        \n                        \n                                                <div class=\"card__content content\">\n                                                        <div class=\"mb-3\">\n                                <h3>Champ d\u2019application <\/h3>\n                            <\/div>\n                            \n                            \n\n                                                                                        <div>\n                                    <span class=\"btn btn--arrow\">\n                                        En savoir plus\n                                    <\/span>\n                                <\/div>\n                                                    <\/div>\n                        \n\n                                        <\/a>\n                        \n                \n                                    <a class=\"card card--feature no-underlines\" href=\"#Requirements\"\n                    target=\"\">\n                    \n                        \n                        \n                                                <div class=\"card__content content\">\n                                                        <div class=\"mb-3\">\n                                <h3>Exigences<\/h3>\n                            <\/div>\n                            \n                            \n\n                                                                                        <div>\n                                    <span class=\"btn btn--arrow\">\n                                        En savoir plus\n                                    <\/span>\n                                <\/div>\n                                                    <\/div>\n                        \n\n                                        <\/a>\n                                  <\/div>\n          \n\n    <\/div>\n\n<\/section><section\n    class=\"module module--feature_cards_block default bg-lightgrey module-background-spacing\">\n\n    \n    <div class=\"container\">\n\n                <div class=\"content text-\">\n            <h2 class=\"module-title title--line\">\n        Acc\u00e9der \u00e0 la s\u00e9rie \u00ab En un coup d\u2019\u0153il \u00bb\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\/wp-content\/uploads\/2026\/04\/260427-D2-Grant-Expenses-At-a-Glance-final.pdf\"\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\/2026\/04\/D2-At-a-glance-cover-264x148.png\" class=\"overlay\" alt=\"\" srcset=\"https:\/\/www.inprf.org\/wp-content\/uploads\/2026\/04\/D2-At-a-glance-cover-264x148.png 264w, https:\/\/www.inprf.org\/wp-content\/uploads\/2026\/04\/D2-At-a-glance-cover-836x472.png 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>Charges li\u00e9es aux subventions et dons \u2013 En un coup d\u2019\u0153il<\/h3>\n                            <\/div>\n                            \n                            <p> Un aper\u00e7u de la section D2 de l\u2019INPAS qui d\u00e9finit les exigences lorsqu\u2019un OBNL accorde une subvention ou fait un don.<\/p>\n\n\n                                                                                        <div>\n                                    <span class=\"btn btn--arrow\">\n                                        T\u00e9l\u00e9charger les charges li\u00e9es aux subventions\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                        \n                        \n                                                <div class=\"card__content content\">\n                                                        <div class=\"mb-3\">\n                                <h3>Revenus de subventions et dons \u2013 En un coup d\u2019\u0153il<\/h3>\n                            <\/div>\n                            \n                            <p>Bient\u00f4t disponible !<\/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                        \n                        \n                                                <div class=\"card__content content\">\n                                                        <div class=\"mb-3\">\n                                <h3>Comptabilit\u00e9 par fonds \u2013 En un coup d\u2019\u0153il<\/h3>\n                            <\/div>\n                            \n                            <p>Bient\u00f4t disponible !<\/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                        \n                        \n                                                <div class=\"card__content content\">\n                                                        <div class=\"mb-3\">\n                                <h3>Information narrative \u2013 En un coup d\u2019\u0153il<\/h3>\n                            <\/div>\n                            \n                            <p>Bient\u00f4t disponible !<\/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                        \n                        \n                                                <div class=\"card__content content\">\n                                                        <div class=\"mb-3\">\n                                <h3>Classification des charges \u2013 En un coup d\u2019\u0153il<\/h3>\n                            <\/div>\n                            \n                            <p>Bient\u00f4t disponible !<\/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                        \n                        \n                                                <div class=\"card__content content\">\n                                                        <div class=\"mb-3\">\n                                <h3>Co\u00fbts li\u00e9s \u00e0 la lev\u00e9e de fonds \u2013 En un coup d\u2019\u0153il<\/h3>\n                            <\/div>\n                            \n                            <p>Bient\u00f4t disponible !<\/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=\"\">\n                    \n                        \n                        \n                                                <div class=\"card__content content\">\n                                                        <div class=\"mb-3\">\n                                <h3>Harmonisation des rapports sur les subventions \u2013 En un coup d\u2019\u0153il<\/h3>\n                            <\/div>\n                            \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                                  <\/div>\n          \n\n    <\/div>\n\n<\/section><div id=\"Terminologie\" class=\"module-anchor\"><\/div>\n\n<section class=\"module module--text default 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 style=\"text-align: left;\">Terminologie<\/h2>\n<p>l\u2019INPAS introduit une nouvelle terminologie sp\u00e9cifique aux OBNL pour mieux refl\u00e9ter leurs activit\u00e9s ou pour d\u00e9crire des transactions sp\u00e9cifiques aux OBNL. Dans certains cas, elle adapte des termes de la Norme comptable <em>IFRS pour les PME<\/em> et, dans d\u2019autres cas, des termes enti\u00e8rement nouveaux sont utilis\u00e9s. <\/p>\n<p>Les principaux termes sont d\u00e9finis dans le glossaire de l\u2019INPAS.<\/p>\n\n\n            \n        <\/div>\n\n        \n         \n    <\/div>\n\n\n<\/section>\n\n<section class=\"module module--text default bg-default\">\n\n    <div class=\"container text__column text__column--70_30\">\n\n        <div class=\"text__column__tile text__column__tile--70\">\n            <h3>Exemples de termes adapt\u00e9s<\/h3>\n<ul>\n<li>Exc\u00e9dent ou d\u00e9ficit au lieu de profit ou perte<\/li>\n<li>Entit\u00e9 contr\u00f4l\u00e9e au lieu de filiale<\/li>\n<li>Unit\u00e9 op\u00e9rationnelle au lieu d\u2019unit\u00e9 g\u00e9n\u00e9ratrice de tr\u00e9sorerie<\/li>\n<\/ul>\n\n\n            \n        <\/div>\n\n                    <div class=\"text__column__tile text__column__tile--30\">\n                <h3>Exemples de nouveaux termes<\/h3>\n<ul>\n<li>Obligation de prestation<\/li>\n<li>Droit \u00e0 l\u2019ex\u00e9cution<\/li>\n<li>Fonds<\/li>\n<\/ul>\n\n            <\/div>\n        \n         \n    <\/div>\n\n\n<\/section>\n\n<section class=\"module module--text default bg-default\">\n\n    <div class=\"container text__column text__column--100\">\n\n        <div class=\"text__column__tile text__column__tile--100\">\n            \n\n            \n        <\/div>\n\n        \n         \n    <\/div>\n\n\n<\/section>\n\n<div id=\"Champ d\u2019application\" class=\"module-anchor\"><\/div>\n\n<section class=\"module module--icon-block icon-block icon-block--left default bg-lightgrey module-background-spacing\">\n    <div class=\"container content\">\n\n    \n        <div class=\"col-lg-6 p-0\">\n\n                    <h2 class=\"module-title title--default\">\n        Champ d\u2019application\n    <\/h2>\n        \n                    <div class=\"icon-block__content module-intro mx-auto\">\n                <p>Le champ d\u2019application de chaque section de l\u2019INPAS d\u00e9crit les transactions et les \u00e9v\u00e9nements auxquels les traitements comptables prescrits s\u2019appliquent.<\/p>\n\n            <\/div>\n        \n        <\/div>\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=\"96\" \n                            height=\"96\"\n                            sizes=\"auto, (max-width: 96px) 100vw, 96px\" \n                            srcset=\"\"  \n                            src=\"https:\/\/www.inprf.org\/wp-content\/uploads\/icons\/Star_icon-removebg-preview.png\" \n                            title=\"Star_icon-removebg-preview\" \n                            alt=\"Star_icon-removebg-preview\" class=\"\" \"\/>\n                        <\/div>\n                                         <h3>Objet<\/h3> \n                     \n                        <div class=\"icon-copy\"><p>Les types de transactions et d\u2019\u00e9v\u00e9nements qui sont destin\u00e9s \u00e0 \u00eatre couverts dans la section.<\/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=\"96\" \n                            height=\"96\"\n                            sizes=\"auto, (max-width: 96px) 100vw, 96px\" \n                            srcset=\"\"  \n                            src=\"https:\/\/www.inprf.org\/wp-content\/uploads\/icons\/Stop_icon-removebg-preview.png\" \n                            title=\"Stop_icon-removebg-preview\" \n                            alt=\"Stop_icon-removebg-preview\" class=\"\" \"\/>\n                        <\/div>\n                                         <h3>Limites<\/h3> \n                     \n                        <div class=\"icon-copy\"><p>Le cas \u00e9ch\u00e9ant, une description des \u00e9v\u00e9nements ou transactions auxquels une section ne s\u2019applique pas.<\/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=\"96\" \n                            height=\"96\"\n                            sizes=\"auto, (max-width: 96px) 100vw, 96px\" \n                            srcset=\"\"  \n                            src=\"https:\/\/www.inprf.org\/wp-content\/uploads\/icons\/Paintbrush_icon-removebg-preview.png\" \n                            title=\"Paintbrush_icon-removebg-preview\" \n                            alt=\"Paintbrush_icon-removebg-preview\" class=\"\" \"\/>\n                        <\/div>\n                                         <h3>Couverture<\/h3> \n                     \n                        <div class=\"icon-copy\"><p>Indique si elle couvre la comptabilisation, l\u2019\u00e9valuation, la pr\u00e9sentation, les informations \u00e0 fournir, ou une combinaison de ces \u00e9l\u00e9ments.<\/p>\n<\/div>\n                                    \n                                    <\/div>\n                                            <\/div>\n    <\/div>\n<\/section><div id=\"Exigences\" class=\"module-anchor\"><\/div>\n\n<section\n    class=\"module module--boxed-paragraphs my-0 bg-default\">\n\n    <div class=\"container\">\n\n                <div class=\"content\">\n\n            <h2 class=\"module-title title--default\">\n        Exigences\n    <\/h2>\n\n                                <p>Certaines sections offrent un choix de traitements comptables, tandis que d\u2019autres exigent un traitement sp\u00e9cifique, refl\u00e9tant la nature de chaque sujet. Les exigences comprendront un ou plusieurs des \u00e9l\u00e9ments suivants : <\/p>\n\n                        <\/div>\n        \n                    <div class=\"floating-boxes\">\n                                    <div class=\"floating-box\">\n                        <h4>Comptabilisation<\/h4>\n<p>Le processus de comptabilisation formelle d\u2019un \u00e9l\u00e9ment dans les \u00e9tats financiers.<\/p>\n\n                    <\/div>\n                                    <div class=\"floating-box\">\n                        <h3>\u00c9valuation<\/h3>\n<p>Le processus de d\u00e9termination de la valeur mon\u00e9taire des \u00e9l\u00e9ments des \u00e9tats financiers.<\/p>\n\n                    <\/div>\n                                    <div class=\"floating-box\">\n                        <h3>Pr\u00e9sentation<\/h3>\n<p>La mani\u00e8re dont l\u2019information est structur\u00e9e pour favoriser la redevabilit\u00e9 et la prise de d\u00e9cision.<\/p>\n\n                    <\/div>\n                                    <div class=\"floating-box\">\n                        <h3>Informations \u00e0 fournir<\/h3>\n<p>Informations suppl\u00e9mentaires dans les \u00e9tats financiers pour apporter plus de pr\u00e9cisions.<\/p>\n\n                    <\/div>\n                            <\/div>\n        \n    <\/div>\n\n<\/section><section\n    class=\"module module--image_cards_block mb-0 bg-lightgrey module-background-spacing\">\n\n    \n    <div class=\"container\">\n\n                    <div class=\"content\">\n                <h2 class=\"module-title title--default\">\n        Autres ressources\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\/telecharger-linpas\/\"\n                    target=\"_blank\">\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\/Covers\/INPAS-Standard-cover-cropped-with-border-836x472.jpg\" class=\"overlay\" alt=\"\" srcset=\"https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Covers\/INPAS-Standard-cover-cropped-with-border-836x472.jpg 836w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Covers\/INPAS-Standard-cover-cropped-with-border-264x148.jpg 264w\" sizes=\"auto, (max-width: 836px) 100vw, 836px\" \/>\n                    <\/div>\n                \n                                    <div class=\"card__content content\">\n                                                    <h3>Lire le texte de l\u2019INPAS<\/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\/telecharger-les-directives-de-mise-en-oeuvre\/\"\n                    target=\"_blank\">\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\/Covers\/INPAS-Implementation-Guidance-cover-cropped2-836x472.jpg\" class=\"overlay\" alt=\"\" srcset=\"https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Covers\/INPAS-Implementation-Guidance-cover-cropped2-836x472.jpg 836w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Covers\/INPAS-Implementation-Guidance-cover-cropped2-264x148.jpg 264w\" sizes=\"auto, (max-width: 836px) 100vw, 836px\" \/>\n                    <\/div>\n                \n                                    <div class=\"card__content content\">\n                                                    <h3>Directives de mise en \u0153uvre<\/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\/nous-contacter\/\"\n                    target=\"\">\n                \n\n                                    <div class=\"card__image mb-3\">\n                        <img loading=\"lazy\" decoding=\"async\" width=\"350\" height=\"350\" src=\"https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/echnical-16.png\" class=\"overlay\" alt=\"SUBSRIBE TO OUR NEWSLETTER\" srcset=\"https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/echnical-16.png 350w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/echnical-16-300x300.png 300w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/echnical-16-150x150.png 150w\" sizes=\"auto, (max-width: 350px) 100vw, 350px\" \/>\n                    <\/div>\n                \n                                    <div class=\"card__content content\">\n                                                    <h3>Nous contacter<\/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.linkedin.com\/company\/ifr4npo\/\"\n                    target=\"\">\n                \n\n                                    <div class=\"card__image mb-3\">\n                        <img loading=\"lazy\" decoding=\"async\" width=\"635\" height=\"472\" src=\"https:\/\/www.inprf.org\/wp-content\/uploads\/icons\/LI-In-Bug-635x472.png\" class=\"overlay\" alt=\"\" \/>\n                    <\/div>\n                \n                                    <div class=\"card__content content\">\n                                                    <h3>Rejoignez la conversation sur LinkedIn<\/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":5,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-3809","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>l\u2019INPAS en un coup d\u2019\u0153il | INPRF<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.inprf.org\/fr\/linpag-en-un-coup-doeil\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"l\u2019INPAS en un coup d\u2019\u0153il | INPRF\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.inprf.org\/fr\/linpag-en-un-coup-doeil\/\" \/>\n<meta property=\"og:site_name\" content=\"INPRF\" \/>\n<meta property=\"article:modified_time\" content=\"2026-07-24T10:21:47+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.inprf.org\\\/fr\\\/linpag-en-un-coup-doeil\\\/\",\"url\":\"https:\\\/\\\/www.inprf.org\\\/fr\\\/linpag-en-un-coup-doeil\\\/\",\"name\":\"l\u2019INPAS en un coup d\u2019\u0153il | INPRF\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.inprf.org\\\/fr\\\/#website\"},\"datePublished\":\"2025-09-27T10:56:04+00:00\",\"dateModified\":\"2026-07-24T10:21:47+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.inprf.org\\\/fr\\\/linpag-en-un-coup-doeil\\\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.inprf.org\\\/fr\\\/linpag-en-un-coup-doeil\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.inprf.org\\\/fr\\\/linpag-en-un-coup-doeil\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.inprf.org\\\/fr\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"l\u2019INPAS en un coup d\u2019\u0153il\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.inprf.org\\\/fr\\\/#website\",\"url\":\"https:\\\/\\\/www.inprf.org\\\/fr\\\/\",\"name\":\"INPRF\",\"description\":\"Harmonising non-profit financial reporting globally\",\"alternateName\":\"The International Non-Profit Reporting Foundation\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.inprf.org\\\/fr\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"l\u2019INPAS en un coup d\u2019\u0153il | INPRF","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.inprf.org\/fr\/linpag-en-un-coup-doeil\/","og_locale":"fr_FR","og_type":"article","og_title":"l\u2019INPAS en un coup d\u2019\u0153il | INPRF","og_url":"https:\/\/www.inprf.org\/fr\/linpag-en-un-coup-doeil\/","og_site_name":"INPRF","article_modified_time":"2026-07-24T10:21:47+00:00","twitter_card":"summary_large_image","schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.inprf.org\/fr\/linpag-en-un-coup-doeil\/","url":"https:\/\/www.inprf.org\/fr\/linpag-en-un-coup-doeil\/","name":"l\u2019INPAS en un coup d\u2019\u0153il | INPRF","isPartOf":{"@id":"https:\/\/www.inprf.org\/fr\/#website"},"datePublished":"2025-09-27T10:56:04+00:00","dateModified":"2026-07-24T10:21:47+00:00","breadcrumb":{"@id":"https:\/\/www.inprf.org\/fr\/linpag-en-un-coup-doeil\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.inprf.org\/fr\/linpag-en-un-coup-doeil\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.inprf.org\/fr\/linpag-en-un-coup-doeil\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.inprf.org\/fr\/"},{"@type":"ListItem","position":2,"name":"l\u2019INPAS en un coup d\u2019\u0153il"}]},{"@type":"WebSite","@id":"https:\/\/www.inprf.org\/fr\/#website","url":"https:\/\/www.inprf.org\/fr\/","name":"INPRF","description":"Harmonising non-profit financial reporting globally","alternateName":"The International Non-Profit Reporting Foundation","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.inprf.org\/fr\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"}]}},"_links":{"self":[{"href":"https:\/\/www.inprf.org\/fr\/wp-json\/wp\/v2\/pages\/3809","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.inprf.org\/fr\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.inprf.org\/fr\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.inprf.org\/fr\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.inprf.org\/fr\/wp-json\/wp\/v2\/comments?post=3809"}],"version-history":[{"count":9,"href":"https:\/\/www.inprf.org\/fr\/wp-json\/wp\/v2\/pages\/3809\/revisions"}],"predecessor-version":[{"id":5589,"href":"https:\/\/www.inprf.org\/fr\/wp-json\/wp\/v2\/pages\/3809\/revisions\/5589"}],"wp:attachment":[{"href":"https:\/\/www.inprf.org\/fr\/wp-json\/wp\/v2\/media?parent=3809"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}