{"id":3918,"date":"2025-07-21T22:01:53","date_gmt":"2025-07-21T21:01:53","guid":{"rendered":"https:\/\/www.inprf.org\/document-de-consultation\/"},"modified":"2026-07-24T11:22:04","modified_gmt":"2026-07-24T10:22:04","slug":"document-de-consultation","status":"publish","type":"page","link":"https:\/\/www.inprf.org\/fr\/document-de-consultation\/","title":{"rendered":"Document de consultation"},"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        Document de consultation 2021 : r\u00e9sum\u00e9 et r\u00e9ponses\n    <\/h2>\n            \n            <p>Le document de consultation, publi\u00e9 en janvier 2021, a marqu\u00e9 la premi\u00e8re occasion pour les parties prenantes de contribuer \u00e0 l\u2019\u00e9laboration d\u2019un r\u00e9f\u00e9rentiel international d\u2019information financi\u00e8re pour le secteur.<\/p>\n<p>Il pr\u00e9sentait des questions cl\u00e9s, des propositions et des alternatives soumises \u00e0 la consultation du public, et fournissait le contexte essentiel du projet. Avec ses 280 pages, le document \u00e9tait volumineux \u2014 cette courte vid\u00e9o offrait une introduction utile \u00e0 sa structure et \u00e0 son contenu. <\/p>\n\n            \n            \n        <\/div>\n\n        <div class=\"text_media__media\">\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--line\">\n        Quel a \u00e9t\u00e9 le r\u00e9sultat ?\n    <\/h2>\n            \n            <p>Il a \u00e9t\u00e9 demand\u00e9 au public de formuler des commentaires sur un certain nombre de questions sp\u00e9cifiques.<\/p>\n<ul>\n<li>Les plus importantes portaient sur l\u2019utilisation de r\u00e9f\u00e9rentiels internationaux, le mod\u00e8le d\u2019\u00e9laboration des directives et les th\u00e8mes \u00e0 inclure.<\/li>\n<li>Les r\u00e9ponses provenaient de 116 personnes et organisations de 37 pays \u00e0 travers le monde.<\/li>\n<li>Les r\u00e9ponses au document de consultation et le r\u00e9sum\u00e9 des retours peuvent \u00eatre consult\u00e9s <a href=\"https:\/\/ifr4npo.inprf.org\/cp\/\">ici<\/a>.<\/li>\n<\/ul>\n<p>Les r\u00e9ponses \u00e0 l\u2019ensemble des questions ont \u00e9t\u00e9 enti\u00e8rement analys\u00e9es et ont servi \u00e0 orienter l\u2019\u00e9laboration des expos\u05d9-sondage.<\/p>\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=\"342\"\n                            sizes=\"auto, (max-width: 550px) 100vw, 550px\" \n                            srcset=\"https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/CP-respondents-550x342.png 550w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/CP-respondents-300x187.png 300w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/CP-respondents-1024x637.png 1024w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/CP-respondents-768x478.png 768w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/CP-respondents-1536x956.png 1536w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/CP-respondents-2048x1275.png 2048w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/CP-respondents-241x150.png 241w\"  \n                            src=\"https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/CP-respondents-550x342.png\" \n                            title=\"CP respondents\" \n                            alt=\"Pie chart showing respondents to the Consultation Paper. 41% Accounting Profession, 35% NPOs, 12% Funders, 9% standard setters and 3% other\"\"\/>\n\n                \n                \n            \n                    <\/div>\n\n    <\/div>\n<\/section><section class=\"module module--accordion my-0 bg-lightgrey module-background-spacing\">\n    <div class=\"container\">\n\n        <div class=\"row\">\n            \n                            <div class=\"col-lg-12\">\n                                    <\/div>\n            \n                            <div class=\"accordion col-lg-12\">\n                                                                    <div class=\"accordion-item\">\n                            <h3 id=\"accordion-item--utiliser-des-directives-internationales\" class=\"accordion-item__title\">\n                                <button type=\"button\" aria-expanded=\"false\" aria-controls=\"accordion-item--utiliser-des-directives-internationales\">Utiliser des directives internationales\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--utiliser-des-directives-internationales\" class=\"accordion-item__copy\">\n                                <ul>\n<li>Nous avons demand\u00e9 si les r\u00e9f\u00e9rentiels internationaux constituaient le meilleur point de d\u00e9part pour \u00e9laborer les directives.<\/li>\n<li>Les r\u00e9pondants estimaient qu\u2019il s\u2019agissait d\u2019une approche pragmatique compte tenu des contraintes de ressources et de temps.<\/li>\n<li>Certains r\u00e9pondants pr\u00e9f\u00e9raient un r\u00e9f\u00e9rentiel enti\u00e8rement nouveau ou l\u2019utilisation de l\u2019IPSAS.<\/li>\n<\/ul>\n\n\n                                                            <\/div>\n                        <\/div>\n                                                                    <div class=\"accordion-item\">\n                            <h3 id=\"accordion-item--un-mod\u00e8le-pour-les-obnl\" class=\"accordion-item__title\">\n                                <button type=\"button\" aria-expanded=\"false\" aria-controls=\"accordion-item--un-mod\u00e8le-pour-les-obnl\">Un mod\u00e8le pour les OBNL\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--un-mod\u00e8le-pour-les-obnl\" class=\"accordion-item__copy\">\n                                <p>\u2022 Nous avons sollicit\u00e9 des retours sur l\u2019utilisation de la norme comptable <em>IFRS pour les PME<\/em>, appuy\u00e9e par des r\u00e9f\u00e9rentiels internationaux et nationaux, comme mod\u00e8le.<br \/>\n\u2022 Certains r\u00e9pondants avaient des r\u00e9serves quant \u00e0 l\u2019utilisation d\u2019un r\u00e9f\u00e9rentiel \u00e0 but lucratif et ont demand\u00e9 davantage de clart\u00e9.<\/p>\n\n\n                                                                    <a class=\"btn btn--arrow mt-4\" href=\"https:\/\/youtu.be\/kUzg9lGniTQ?si=2AriwY0snc23u80k&#038;t=76\">\n                                        Vid\u00e9o sur l\u2019utilisation des IFRS pour les PME\n                                    <\/a>\n                                                            <\/div>\n                        <\/div>\n                                                                    <div class=\"accordion-item\">\n                            <h3 id=\"accordion-item--th\u00e8mes-comptables\" class=\"accordion-item__title\">\n                                <button type=\"button\" aria-expanded=\"false\" aria-controls=\"accordion-item--th\u00e8mes-comptables\">Th\u00e8mes comptables\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--th\u00e8mes-comptables\" class=\"accordion-item__copy\">\n                                <ul>\n<li>Nous avons demand\u00e9 des retours sur les enjeux propres aux OBNL identifi\u00e9s et leur hi\u00e9rarchisation.<\/li>\n<li>La plupart des r\u00e9pondants ont soutenu les th\u00e8mes identifi\u00e9s.<\/li>\n<li>Certains r\u00e9pondants ont identifi\u00e9 des th\u00e8mes suppl\u00e9mentaires et il y avait un fort soutien \u00e0 l\u2019inclusion de la conversion en monnaie \u00e9trang\u00e8re.<\/li>\n<\/ul>\n\n\n                                                                    <a class=\"btn btn--arrow mt-4\" href=\"https:\/\/youtu.be\/Lg6T-QQjo7U?si=CbBjAbvNFpfC_aih\">\n                                        Regarder une vid\u00e9o sur la liste des enjeux\n                                    <\/a>\n                                                            <\/div>\n                        <\/div>\n                                    <\/div>\n                    <\/div>\n    \n                <script type=\"application\/ld+json\">\n            {\n                \"@context\": \"https:\/\/schema.org\",\n                \"@type\": \"FAQPage\",\n                \"mainEntity\": [\n                                        {\n                    \"@type\": \"Question\",\n                    \"name\": \"Utiliser des directives internationales\",\n                    \"acceptedAnswer\": {\n                        \"@type\": \"Answer\",\n                        \"text\": \"<ul>\n<li>Nous avons demand\u00e9 si les r\u00e9f\u00e9rentiels internationaux constituaient le meilleur point de d\u00e9part pour \u00e9laborer les directives.<\/li>\n<li>Les r\u00e9pondants estimaient qu\u2019il s\u2019agissait d\u2019une approche pragmatique compte tenu des contraintes de ressources et de temps.<\/li>\n<li>Certains r\u00e9pondants pr\u00e9f\u00e9raient un r\u00e9f\u00e9rentiel enti\u00e8rement nouveau ou l\u2019utilisation de l\u2019IPSAS.<\/li>\n<\/ul>\n\"\n                    }\n                    },                                        {\n                    \"@type\": \"Question\",\n                    \"name\": \"Un mod\u00e8le pour les OBNL\",\n                    \"acceptedAnswer\": {\n                        \"@type\": \"Answer\",\n                        \"text\": \"<p>\u2022 Nous avons sollicit\u00e9 des retours sur l\u2019utilisation de la norme comptable <em>IFRS pour les PME<\/em>, appuy\u00e9e par des r\u00e9f\u00e9rentiels internationaux et nationaux, comme mod\u00e8le.<br \/>\n\u2022 Certains r\u00e9pondants avaient des r\u00e9serves quant \u00e0 l\u2019utilisation d\u2019un r\u00e9f\u00e9rentiel \u00e0 but lucratif et ont demand\u00e9 davantage de clart\u00e9.<\/p>\n\"\n                    }\n                    },                                        {\n                    \"@type\": \"Question\",\n                    \"name\": \"Th\u00e8mes comptables\",\n                    \"acceptedAnswer\": {\n                        \"@type\": \"Answer\",\n                        \"text\": \"<ul>\n<li>Nous avons demand\u00e9 des retours sur les enjeux propres aux OBNL identifi\u00e9s et leur hi\u00e9rarchisation.<\/li>\n<li>La plupart des r\u00e9pondants ont soutenu les th\u00e8mes identifi\u00e9s.<\/li>\n<li>Certains r\u00e9pondants ont identifi\u00e9 des th\u00e8mes suppl\u00e9mentaires et il y avait un fort soutien \u00e0 l\u2019inclusion de la conversion en monnaie \u00e9trang\u00e8re.<\/li>\n<\/ul>\n\"\n                    }\n                    }                                    ]\n            }\n        <\/script>\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-center\">\n            <h2 class=\"module-title title--default\">\n        Voir le document de consultation\n    <\/h2>\n\n            <div class=\"module-intro content text-center\">\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=\"https:\/\/www.inprf.org\/wp-content\/uploads\/Docs\/INPAG_CP_EDs\/Consultation-Paper_Executive-summary-1.pdf\"\n                    target=\"\">\n                    \n                        \n                        \n                                                <div class=\"card__content content\">\n                                                        <div class=\"mb-3\">\n                                <h3>R\u00e9sum\u00e9 ex\u00e9cutif<\/h3>\n                            <\/div>\n                            \n                            <p>Le r\u00e9sum\u00e9 ex\u00e9cutif explique pourquoi des directives d\u2019information financi\u00e8re pour les OBNL sont n\u00e9cessaires. Il pr\u00e9sente les objectifs de l\u2019\u00e9laboration des directives et l\u2019approche propos\u00e9e. En moins de trois pages, il synth\u00e9tise les \u00e9l\u00e9ments cl\u00e9s du document de consultation.  <\/p>\n\n\n                                                                                        <div>\n                                    <span class=\"btn btn--outline-download\">\n                                        T\u00e9l\u00e9charger le r\u00e9sum\u00e9 ex\u00e9cutif\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\/wp-content\/uploads\/Docs\/INPAG_CP_EDs\/Consultation-Paper_Introduction.pdf\"\n                    target=\"_blank\">\n                    \n                        \n                        \n                                                <div class=\"card__content content\">\n                                                        <div class=\"mb-3\">\n                                <h3>Introduction<\/h3>\n                            <\/div>\n                            \n                            <p>L\u2019introduction d\u00e9crit les probl\u00e9matiques d\u2019information financi\u00e8re auxquelles sont confront\u00e9s les OBNL, le r\u00f4le du projet dans le renforcement de la gestion financi\u00e8re et explique les objectifs des directives. <\/p>\n\n\n                                                                                        <div>\n                                    <span class=\"btn btn--arrow\">\n                                        T\u00e9l\u00e9charger l\u2019introduction\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\/wp-content\/uploads\/Docs\/INPAG_CP_EDs\/Consultation-Paper_PART-1.pdf\"\n                    target=\"_blank\">\n                    \n                        \n                        \n                                                <div class=\"card__content content\">\n                                                        <div class=\"mb-3\">\n                                <h3>Partie 1<\/h3>\n                            <\/div>\n                            \n                            <p>La partie 1 examine quelles organisations sont des OBNL et les besoins des utilisateurs d\u2019informations financi\u00e8res des OBNL. Elle examine \u00e9galement la base comptable et le r\u00f4le des normes internationales d\u2019information financi\u00e8re, et recommande une voie \u00e0 suivre.   <\/p>\n\n\n                                                                                        <div>\n                                    <span class=\"btn btn--outline-download\">\n                                        T\u00e9l\u00e9charger la partie 1\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\/wp-content\/uploads\/Docs\/INPAG_CP_EDs\/Consultation-Paper_PART-2.pdf\"\n                    target=\"_blank\">\n                    \n                        \n                        \n                                                <div class=\"card__content content\">\n                                                        <div class=\"mb-3\">\n                                <h3>Partie 2<\/h3>\n                            <\/div>\n                            \n                            <p>La partie 2 examine les probl\u00e9matiques d\u2019information financi\u00e8re propres aux OBNL. Elle d\u00e9crit le processus d\u2019identification des enjeux et les crit\u00e8res de hi\u00e9rarchisation. Elle comprend une analyse approfondie de 10 enjeux propos\u00e9s comme prioritaires.    <\/p>\n\n\n                                                                                        <div>\n                                    <span class=\"btn btn--outline-download\">\n                                        T\u00e9l\u00e9charger la partie 2\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\/wp-content\/uploads\/Docs\/INPAG_CP_EDs\/Consultation-Paper_Supplementary-information.pdf\"\n                    target=\"_blank\">\n                    \n                        \n                        \n                                                <div class=\"card__content content\">\n                                                        <div class=\"mb-3\">\n                                <h3>Documents compl\u00e9mentaires<\/h3>\n                            <\/div>\n                            \n                            <p>Ce document explique le contexte et l\u2019historique du projet IFR4NPO. Il renvoie \u00e9galement aux directives pertinentes des normes internationales d\u2019information financi\u00e8re, ainsi qu\u2019\u00e0 certaines directives d\u2019information financi\u00e8re propres aux OBNL dans diff\u00e9rentes juridictions.  <\/p>\n\n\n                                                                                        <div>\n                                    <span class=\"btn btn--outline-download\">\n                                        T\u00e9l\u00e9charger les informations suppl\u00e9mentaires\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\/wp-content\/uploads\/Docs\/INPAG_CP_EDs\/Consultation-Paper_Glossary-of-terms.pdf\"\n                    target=\"_blank\">\n                    \n                        \n                        \n                                                <div class=\"card__content content\">\n                                                        <div class=\"mb-3\">\n                                <h3>Glossaire<\/h3>\n                            <\/div>\n                            \n                            <p>Le glossaire fournit une signification g\u00e9n\u00e9rale des termes utilis\u00e9s dans les parties 1 et 2 du document de consultation. Il vise \u00e0 faciliter l\u2019engagement sur les enjeux et les questions soulev\u00e9s dans le document de consultation. Veuillez noter que ce glossaire a d\u00e9sormais \u00e9t\u00e9 remplac\u00e9 par le glossaire de l\u2019INPAS.  <\/p>\n\n\n                                                                                        <div>\n                                    <span class=\"btn btn--outline-download\">\n                                        T\u00e9l\u00e9charger le glossaire\n                                    <\/span>\n                                <\/div>\n                                                    <\/div>\n                        \n\n                                        <\/a>\n                                  <\/div>\n          \n\n    <\/div>\n\n<\/section><section class=\"module module--text_file_block default bg-default\">\n\n    \n    <div class=\"container text_file_grid media__pos--right media__pos--below \">\n\n        <div class=\"text_file__text content\">\n\n            <h3 class=\"module-title title--default\">\n        Autres langues\n    <\/h3>\n            \n            <p>Certaines sections du document de consultation ont \u00e9t\u00e9 traduites dans les langues indiqu\u00e9es ci-dessous. Nous remercions celles et ceux qui ont soutenu ce travail. <\/p>\n<ul>\n<li>Arabe \u2013 R\u00e9sum\u00e9 ex\u00e9cutif<\/li>\n<li>Fran\u00e7ais \u2013 R\u00e9sum\u00e9 ex\u00e9cutif<\/li>\n<li>Espagnol \u2013 Document de consultation complet, traduit par l\u2019INCP en Colombie.<\/li>\n<\/ul>\n\n\n        <\/div>\n\n        <div class=\"text_file__media\">\n\n                            <div class=\"text_file__media__thumbnail\">\n                    <img loading=\"lazy\" decoding=\"async\" width=\"72\" height=\"88\" src=\"https:\/\/www.inprf.org\/wp-content\/uploads\/icons\/PDF-icon.svg\" class=\"\" alt=\"\" \/>\n                <\/div>\n            \n            <div class=\"text_file__media__content\">\n\n                <h3>R\u00e9sum\u00e9 ex\u00e9cutif du document de consultation<\/h3>\n<p>&nbsp;<\/p>\n\n\n                                    <div class=\"text_file__sublinks\">\n\n                                            <span class=\"text_file__sublinks__title d-block\">\u00c9galement disponible dans les langues suivantes :<\/span>\n                    \n                    <div class=\"text_file__sublinks-list\">\n                                                    <a href=\"https:\/\/www.inprf.org\/wp-content\/uploads\/Docs\/INPAG_CP_EDs\/CP_-Completo_Final-Version.pdf\" class=\"media__sublink\">Espa\u00f1ol<\/a>\n                                                    <a href=\"https:\/\/www.inprf.org\/wp-content\/uploads\/Docs\/INPAG_CP_EDs\/CP-ExecSummary-Final-French.pdf\" class=\"media__sublink\">Fran\u00e7ais<\/a>\n                                                    <a href=\"https:\/\/www.inprf.org\/wp-content\/uploads\/Docs\/INPAG_CP_EDs\/CP-ExecSummary-Final-Arabic.pdf\" class=\"media__sublink\">\u0639\u0631\u0628\u064a<\/a>\n                                            <\/div>\n                    <\/div>\n                            <\/div>\n\n        <\/div>\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-3918","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>Document de consultation | 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\/document-de-consultation\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Document de consultation | INPRF\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.inprf.org\/fr\/document-de-consultation\/\" 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