{"id":3879,"date":"2025-07-01T16:43:14","date_gmt":"2025-07-01T15:43:14","guid":{"rendered":"https:\/\/www.inprf.org\/adopter-les-inpas\/"},"modified":"2026-08-05T12:21:47","modified_gmt":"2026-08-05T11:21:47","slug":"adopter-les-inpas","status":"publish","type":"page","link":"https:\/\/www.inprf.org\/fr\/adopter-les-inpas\/","title":{"rendered":"Adopter les 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        Qu\u2019est-ce qui est adopt\u00e9 ?\n    <\/h2>\n            \n            <p>Il existe diff\u00e9rentes voies d\u2019adoption pour<\/p>\n<ul>\n<li>les INPAS et<\/li>\n<li>Guide de mise en pratique des INPAS 1 : Harmonised Grant Reporting (PG1)<\/li>\n<\/ul>\n\n            \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=\"221\"\n                            sizes=\"auto, (max-width: 550px) 100vw, 550px\" \n                            srcset=\"https:\/\/www.inprf.org\/wp-content\/uploads\/Logos\/INPRF_INPAS\/INPAS-\u2013-full-version-e1757426641894-550x221.png 550w, https:\/\/www.inprf.org\/wp-content\/uploads\/Logos\/INPRF_INPAS\/INPAS-\u2013-full-version-e1757426641894-300x120.png 300w, https:\/\/www.inprf.org\/wp-content\/uploads\/Logos\/INPRF_INPAS\/INPAS-\u2013-full-version-e1757426641894-768x308.png 768w, https:\/\/www.inprf.org\/wp-content\/uploads\/Logos\/INPRF_INPAS\/INPAS-\u2013-full-version-e1757426641894-250x100.png 250w, https:\/\/www.inprf.org\/wp-content\/uploads\/Logos\/INPRF_INPAS\/INPAS-\u2013-full-version-e1757426641894-836x338.png 836w, https:\/\/www.inprf.org\/wp-content\/uploads\/Logos\/INPRF_INPAS\/INPAS-\u2013-full-version-e1757426641894.png 842w\"  \n                            src=\"https:\/\/www.inprf.org\/wp-content\/uploads\/Logos\/INPRF_INPAS\/INPAS-\u2013-full-version-e1757426641894-550x221.png\" \n                            title=\"INPAS logo \u2013 full version\" \n                            alt=\"INPAS logo \u2013 full version\"\"\/>\n\n                \n                \n            \n                    <\/div>\n\n    <\/div>\n<\/section><section\n    class=\"module module--feature_cards_block my-0 bg-turquoise module-background-spacing\">\n\n    \n    <div class=\"container\">\n\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\/explorer-linpas\/\"\n                    target=\"_blank\">\n                    \n                        \n                        \n                                                <div class=\"card__content content\">\n                                                        <div class=\"mb-3\">\n                                <h3>INPAS<\/h3>\n                            <\/div>\n                            \n                            <p>Les INPAS concernent les rapports financiers \u00e0 usage g\u00e9n\u00e9ral, c&rsquo;est-\u00e0-dire les comptes annuels de l&rsquo;entit\u00e9 dans son ensemble des OBNL.<\/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\/rapports-de-subvention-harmonises\/\"\n                    target=\"\">\n                    \n                        \n                        \n                                                <div class=\"card__content content\">\n                                                        <div class=\"mb-3\">\n                                <h3>Guide de mise en pratique des INPAS 1<\/h3>\n                            <\/div>\n                            \n                            <p>Le PG1 concerne les \u05d9tat financier suppl\u05d9mentaire, qui sont des rapports financiers \u00e0 usage particulier fournissant des informations sur une subvention ou un projet sp\u00e9cifique.<\/p>\n\n\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-default\">\n\n    \n    <div class=\"container\">\n\n                <div class=\"content text-\">\n            <h2 class=\"module-title title--default\">\n        Qui adopte les INPAS ?\n    <\/h2>\n\n            <div class=\"module-intro content text-\">\n                <p>Les INPAS et le Guide de mise en pratique des INPAS 1 peuvent \u00eatre adopt\u00e9s par trois groupes diff\u00e9rents de parties prenantes.<\/p>\n\n\n                            <\/div>\n        <\/div>\n        \n                          <div class=\"cards cards-grid cards--column\">\n            \n                \n                \n                                    <div class=\"card card--feature\">\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\/Images\/consultation-page-header-264x148.jpg\" class=\"overlay\" alt=\"\" srcset=\"https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/consultation-page-header-264x148.jpg 264w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/consultation-page-header-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>Pays<\/h3>\n                            <\/div>\n                            \n                            <p>Organismes habilit\u00e9s \u00e0 prescrire des exigences d&rsquo;information financi\u00e8re pour leurs OBNL, tels que les normalisateurs nationaux, les autorit\u00e9s de r\u00e9gulation ou les instituts comptables. <\/p>\n\n\n                                                                                <\/div>\n                        \n\n                                    <\/div>\n                    \n                \n                                    <div class=\"card card--feature\">\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\/Images\/Donors-264x148.jpg\" class=\"overlay\" alt=\"\" srcset=\"https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Donors-264x148.jpg 264w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Donors-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>Bailleurs de fonds<\/h3>\n                            <\/div>\n                            \n                            <p>Les bailleurs de fonds qui exigent des rapports de redevabilit\u00e9 pour les subventions peuvent accepter ou exiger que les b\u00e9n\u00e9ficiaires utilisent le Guide de mise en pratique des INPAS 1. Ils peuvent \u00e9galement encourager les organisations b\u00e9n\u00e9ficiaires \u00e0 adopter les INPAS lorsque cela leur est permis. <\/p>\n\n\n                                                                                <\/div>\n                        \n\n                                    <\/div>\n                    \n                \n                                    <div class=\"card card--feature\">\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\/Images\/NPO-264x148.jpg\" class=\"overlay\" alt=\"\" srcset=\"https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/NPO-264x148.jpg 264w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/NPO-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>Organisations \u00e0 but non lucratif<\/h3>\n                            <\/div>\n                            \n                            <p>Si la r\u00e9glementation nationale le permet, les OBNL peuvent adopter volontairement les INPAS pour leurs comptes de l&rsquo;entit\u00e9 dans son ensemble et utiliser le Guide de mise en pratique des INPAS 1 pour le reporting des subventions, sous r\u00e9serve de l&rsquo;accord de chaque bailleur de fonds. <\/p>\n\n\n                                                                                <\/div>\n                        \n\n                                    <\/div>\n                              <\/div>\n          \n\n    <\/div>\n\n<\/section><section class=\"module module--accordion my-0 bg-limegreen 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        Soutenir l\u2019adoption\n    <\/h2>\n\n                         \n                            <p>Consultez les liens ci-dessous pour voir quelles \u00e9tapes vous pouvez entreprendre en vue de l\u2019adoption. L\u2019adoption de nouvelles normes comptables est g\u00e9n\u00e9ralement un processus r\u00e9fl\u00e9chi qui prend du temps. Nous continuerons \u00e0 d\u00e9velopper d\u2019autres ressources.  <\/p>\n\n\n                                    <\/div>\n            \n                            <div class=\"accordion col-lg-12\">\n                                                                    <div class=\"accordion-item\">\n                            <h3 id=\"accordion-item--normalisateurs-nationaux-\/-autorit\u00e9s-de-r\u00e9gulation\" class=\"accordion-item__title\">\n                                <button type=\"button\" aria-expanded=\"false\" aria-controls=\"accordion-item--normalisateurs-nationaux-\/-autorit\u00e9s-de-r\u00e9gulation\">Normalisateurs nationaux \/ autorit\u00e9s de r\u00e9gulation\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--normalisateurs-nationaux-\/-autorit\u00e9s-de-r\u00e9gulation\" class=\"accordion-item__copy\">\n                                <ul>\n<li>Bient\u00f4t disponible : guide d\u2019adoption complet<\/li>\n<li>Envisagez de rejoindre la <a href=\"https:\/\/staging.inprg.org\/events-and-meetings\/#PromotingAdoption\">communaut\u00e9 de pratique<\/a> des autorit\u00e9s de r\u00e9gulation<\/li>\n<li>D\u00e9terminez si vous devez demander une <a href=\"https:\/\/www.inprf.org\/fr\/licences-et-traduction\/\">licence<\/a><\/li>\n<li>\u00c9tablissez un groupe de travail national en coordination avec votre <a href=\"https:\/\/www.inprf.org\/fr\/ambassadeurs-nationaux\/\">champion national<\/a><\/li>\n<li>Explorez <a href=\"http:\/\/www.ifr4npo.org\/resources\">les ressources<\/a> sur le site web du projet IFR4NPO<\/li>\n<\/ul>\n\n\n                                                            <\/div>\n                        <\/div>\n                                                                    <div class=\"accordion-item\">\n                            <h3 id=\"accordion-item--bailleurs-de-fonds\" class=\"accordion-item__title\">\n                                <button type=\"button\" aria-expanded=\"false\" aria-controls=\"accordion-item--bailleurs-de-fonds\">Bailleurs de fonds\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--bailleurs-de-fonds\" class=\"accordion-item__copy\">\n                                <ul>\n<li>Partagez ce <a href=\"https:\/\/www.inprf.org\/wp-content\/uploads\/2026\/05\/260507-Harmonised-Grant-Reporting-with-INPAS-2-pager.pdf\">r\u00e9sum\u00e9 en 2 pages<\/a> avec votre \u00e9quipe.<\/li>\n<li>Lisez cette <a href=\"https:\/\/www.inprf.org\/wp-content\/uploads\/FAQs\/251124-INPAS-and-INPAS-Guide-1-FAQs.pdf\">FAQ<\/a> distincte, en particulier la section 2 sur le Guide de mise en pratique des INPAS 1<\/li>\n<li>Ajoutez votre voix \u00e0 cette <a href=\"https:\/\/www.inprf.org\/fr\/simpliquer\/montrez-votre-soutien\/\">d\u00e9claration de soutien<\/a><\/li>\n<li>Envisagez de rejoindre la <a href=\"https:\/\/www.inprf.org\/fr\/evenements-et-reunions\/#PromotingAdoption\">communaut\u00e9 de pratique<\/a> des bailleurs de fonds<\/li>\n<li>Explorez <a href=\"http:\/\/www.ifr4npo.org\/resources\">les ressources<\/a> sur le site web du projet IFR4NPO<\/li>\n<\/ul>\n\n\n                                                            <\/div>\n                        <\/div>\n                                                                    <div class=\"accordion-item\">\n                            <h3 id=\"accordion-item--obnl-\/-pr\u00e9parateurs\" class=\"accordion-item__title\">\n                                <button type=\"button\" aria-expanded=\"false\" aria-controls=\"accordion-item--obnl-\/-pr\u00e9parateurs\">OBNL \/ Pr\u00e9parateurs\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--obnl-\/-pr\u00e9parateurs\" class=\"accordion-item__copy\">\n                                <ul>\n<li><a href=\"https:\/\/www.inprf.org\/fr\/directives-de-mise-en-oeuvre-de-linpas\/\">Directives<\/a> de mise en \u0153uvre des INPAS, y compris des \u00e9tats financiers illustratifs<\/li>\n<li>Envisagez de rejoindre une <a href=\"https:\/\/staging.inprg.org\/events-and-meetings\/#PromotingAdoption\">communaut\u00e9 de pratique<\/a><\/li>\n<li>Explorez <a href=\"http:\/\/www.ifr4npo.org\/resources\">les ressources<\/a> sur le site web du projet IFR4NPO<\/li>\n<li>S\u00e9rie INPAS \u00ab <a href=\"https:\/\/www.inprf.org\/fr\/linpag-en-un-coup-doeil\/\">En un coup d&rsquo;\u0153il<\/a> \u00bb par th\u00e8me<\/li>\n<\/ul>\n\n\n                                                            <\/div>\n                        <\/div>\n                                    <\/div>\n                    <\/div>\n    \n                \n    <\/div>\n<\/section>","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-3879","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>Adopter les INPAS | 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\/adopter-les-inpas\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Adopter les INPAS | INPRF\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.inprf.org\/fr\/adopter-les-inpas\/\" \/>\n<meta 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