{"id":3957,"date":"2025-07-23T13:01:27","date_gmt":"2025-07-23T12:01:27","guid":{"rendered":"https:\/\/www.inprf.org\/presentation-de-linpas\/"},"modified":"2026-07-16T16:31:23","modified_gmt":"2026-07-16T15:31:23","slug":"presentation-de-linpas","status":"publish","type":"page","link":"https:\/\/www.inprf.org\/fr\/presentation-de-linpas\/","title":{"rendered":"Pr\u00e9sentation de l\u2019INPAS"},"content":{"rendered":"
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\n Qu\u2019est-ce que l\u2019INPAS ? \n <\/h2>\n \n

La norme <\/span>comptable internationale pour les organismes \u00e0 but non lucratif<\/span> est la premi\u00e8re norme comptable <\/span>applicable <\/span>\u00e0 l\u2019\u00e9chelle internationale<\/span> pour le secteur, \u00e9labor\u00e9e pour simplifier la pr\u00e9paration des <\/span><\/span>comptes <\/span>annuels audit\u00e9s et des rapports de subvention<\/span>.<\/span><\/span> <\/span><\/p>\n

L\u2019INPAS est une norme unique con\u00e7ue pour <\/span><\/span><\/span>couvrir toutes les activit\u00e9s des OBNL. Elle a \u00e9t\u00e9 \u00e9labor\u00e9e pour renforcer la transparence, la <\/span>redevabilit<\/span>\u00e9<\/span> et la confiance dans les <\/span>financ<\/span><\/span><\/span>es<\/span> des organismes \u00e0 but non lucratif \u00e0 l\u2019\u00e9chelle mondiale.<\/span><\/span><\/span> <\/span><\/p>\n\n \n \n <\/div>\n\n

\n \n \n \n \"INPAS\n\n \n \n \n <\/div>\n\n <\/div>\n<\/section>
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\n Qui devrait utiliser l\u2019INPAS ? \n <\/h2>\n \n

L\u2019INPAS est con\u00e7ue principalement pour les <\/span>organismes \u00e0 but non lucratif (OBNL) de petite et moyenne taille <\/span>qui doivent pr\u00e9parer des rapports financiers en comptabilit\u00e9 d\u2019exercice ;<\/span><\/span> <\/span><\/p>\n

    \n
  • parce qu\u2019ils ont des transactions complexes.<\/span><\/span><\/li>\n
  • pour suivre les actifs et les passifs ainsi que les soldes de tr\u00e9sorerie.<\/span><\/span><\/li>\n
  • pour r\u00e9pondre aux besoins et aux attentes des<\/span> parties prenantes. <\/span> <\/span> <\/span><\/span><\/span><\/li>\n<\/ul>\n

     <\/p>\n

    Bien que l\u2019INPAS ne soit pas destin\u00e9e aux <\/span>plus petits OBNL tels que les<\/span> micro-entit\u00e9s<\/span> ou<\/span> aux tr\u00e8s grands OBNL, <\/span>l\u2019INPAS peut \u00e9galement \u00eatre utile pour : <\/span> <\/span><\/p>\n

      \n
    • Les OBNL de plus grande taille <\/span>ayant une<\/span> redevabilit\u00e9 publique telle que d\u00e9finie par les normes comptables IFRS,<\/span> car l\u2019INPAS contient des<\/span> directives sp\u00e9cifiques au secteur pertinentes<\/span>. <\/span> <\/span><\/li>\n
    • Smaller <\/span>NPOs <\/span>that are<\/span> e<\/span>xploring the adoption of accrual accounting as part of their organisational growth strategy.<\/span> <\/span><\/li>\n<\/ul>\n\n \n \n <\/div>\n\n
      \n \n
      \n \n \n \"Consultation\n\n \n <\/div>\n \n \n <\/div>\n\n <\/div>\n<\/section>\n\n \n
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      \n Le d\u00e9fi de l\u2019absence de norme mondiale pour les OBNL \n <\/h2>\n\n
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      Les plus de 10 millions d\u2019<\/span>organi<\/span>s<\/span>ations <\/span>du secteur du d\u00e9veloppement mondial g\u00e8rent des milliards de dollars chaque ann\u00e9e. Les organismes \u00e0 but non lucratif (OBNL) sont confront\u00e9s \u00e0 des d\u00e9fis uniques en mati\u00e8re d\u2019information financi\u00e8re, notamment la d\u00e9pendance au financement des donateurs et les op\u00e9rations ax\u00e9es sur la mission. <\/span><\/span>Malgr\u00e9 sa taille et sa port\u00e9e, le secteur est <\/span>frein\u00e9<\/span> par : <\/span> <\/span><\/p>\n\n\n <\/div>\n <\/div>\n \n

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      L\u2019absence d\u2019information financi\u00e8re normalis\u00e9e pour les organismes \u00e0 but non lucratif dans plus de 90 % des pays <\/p>\n\n\n <\/div>\n \n\n <\/div>\n \n \n

      \n \n \n \n
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      Des pratiques incoh\u00e9rentes entre les pays et les organisations <\/p>\n\n\n <\/div>\n \n\n <\/div>\n \n \n

      \n \n \n \n
      \n \n

      Le manque de confiance, de transparence et de comparabilit\u00e9<\/p>\n\n\n <\/div>\n \n\n <\/div>\n <\/div>\n \n\n <\/div>\n\n<\/section>

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      Le r\u00e9sultat ?<\/h2>\n

      Sans norme reconnue \u00e0 l\u2019\u00e9chelle mondiale, les <\/span>OBNL<\/span> <\/span>perdent du temps, de l\u2019argent et manquent des occasions d\u2019avoir un impact mondial<\/span>.<\/span> <\/span><\/span><\/p>\n\n\n \n <\/div>\n\n \n \n <\/div>\n\n\n<\/section>\n\n\n\n \n

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      \n La solution : l\u2019INPAS\n <\/h3>\n\n
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      L\u2019information financi\u00e8re en comptabilit\u00e9 d\u2019exercice est largement accept\u00e9e comme le fondement d\u2019une information financi\u00e8re de haute qualit\u00e9.<\/p>\n

      L\u2019INPAS permet aux OBNL de :<\/p>\n\n\n <\/div>\n <\/div>\n \n

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      Renforcer la cr\u00e9dibilit\u00e9 <\/h3>\n <\/div>\n \n

      En am\u00e9liorant la qualit\u00e9 et l\u2019assurance des rapports financiers<\/p>\n\n\n <\/div>\n \n\n <\/div>\n \n \n

      \n \n \n \n
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      Augmenter le financement<\/h3>\n <\/div>\n \n

      En soutenant la lev\u00e9e de fonds et la diligence raisonnable en mati\u00e8re d\u2019octroi de subventions <\/p>\n\n\n <\/div>\n \n\n <\/div>\n \n \n

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      Am\u00e9liorer la transparence <\/h3>\n <\/div>\n \n

      En permettant une information claire sur les fonds non affect\u00e9s et les co\u00fbts des fonctions support <\/p>\n\n\n <\/div>\n \n\n <\/div>\n \n \n

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      Simplifier les op\u00e9rations <\/h3>\n <\/div>\n \n

      En \u00e9liminant les formats de rapports redondants<\/p>\n\n\n <\/div>\n \n\n <\/div>\n <\/div>\n \n\n <\/div>\n\n<\/section>

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      L\u2019INPAS <\/span>propose <\/span>une approche holistique<\/span> de l\u2019information financi\u00e8r<\/span>e.<\/span><\/span><\/h2>\n

      Une approche holistique<\/span> de l\u2019information financi\u00e8re<\/span> signifie que les informations financi\u00e8res et non financi\u00e8res sont<\/span> int\u00e9gr\u00e9<\/span>es. Cela<\/span> donne<\/span> un meilleur aper\u00e7u de la viabilit\u00e9 financi\u00e8re et de la r\u00e9alisation de la mission.<\/span><\/span> <\/span><\/p>\n\n\n \n <\/div>\n\n \n \n <\/div>\n\n\n<\/section>\n\n

      \n
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      \n Produits et charges\n <\/h2>\n \n
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      Des informations compl\u00e8tes sur les ressources qui ont \u00e9t\u00e9 fournies ou g\u00e9n\u00e9r\u00e9es par un OBNL<\/span>,<\/span> la mani\u00e8re dont il utilise ces ressources<\/span> et <\/span>les restrictions sur l\u2019utilisation des ressources<\/span><\/span><\/p>\n\n <\/div>\n \n <\/div>\n \n <\/div>\n <\/div>\n<\/section>

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      \n Actifs et passifs \n <\/h2>\n \n
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      Des informations compl\u00e8tes<\/span> sur les actifs qu\u2019un OBNL poss\u00e8de ou contr\u00f4le et les <\/span>passifs <\/span>qu\u2019il devra<\/span> r\u00e9gler \u00e0 l\u2019avenir<\/span><\/span> <\/span><\/p>\n\n <\/div>\n \n <\/div>\n \n <\/div>\n <\/div>\n<\/section>

      \n
      \n\n
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      \n Rapports narratifs \n <\/h2>\n \n
      \n

      P<\/span>r\u00e9sent\u00e9es aux c\u00f4t\u00e9s des \u00e9tats financiers<\/span>, <\/span>des informations sur la m<\/span>ission et les <\/span>objectifs<\/span> de l\u2019OBNL, <\/span>ses s<\/span>trat\u00e9gies et ses risques<\/span> ainsi que sa p<\/span>erformance<\/span> et son impact<\/span><\/span> <\/span><\/p>\n\n <\/div>\n \n <\/div>\n \n <\/div>\n <\/div>\n<\/section>\n\n \n

      \n\n
      \n

      \n L\u2019INPAS fait partie du syst\u00e8me mondial des normes d\u2019information financi\u00e8re \n <\/h2>\n\n
      \n

      Dans le monde interconnect\u00e9 d\u2019aujourd\u2019hui, la demande d\u2019informations financi\u00e8res fiables et comparables sur les OBNL n\u2019a jamais \u00e9t\u00e9 aussi grande.<\/span><\/span> <\/span><\/p>\n

      Les normes mondiales permettent de garantir que les rapports financiers :<\/p>\n\n\n <\/div>\n <\/div>\n \n

      \n \n \n \n
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      Favorisent la transparence dans le travail collaboratif entre les secteurs priv\u00e9, public et \u00e0 but non lucratif <\/h3>\n <\/div>\n \n \n\n <\/div>\n \n\n <\/div>\n \n \n
      \n \n \n \n
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      Sont cr\u00e9dibles et inspirent confiance aux donateurs, aux r\u00e9gulateurs et aux partenaires<\/h3>\n <\/div>\n \n \n\n <\/div>\n \n\n <\/div>\n \n \n
      \n \n \n \n
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      \n

      Sont comparables par-del\u00e0 les fronti\u00e8res et les secteurs<\/h3>\n <\/div>\n \n \n\n <\/div>\n \n\n <\/div>\n \n \n
      \n \n \n \n
      \n
      \n

      Renforcent la r\u00e9silience financi\u00e8re en suivant les fonds disponibles et les r\u00e9serves<\/h3>\n <\/div>\n \n \n\n <\/div>\n \n\n <\/div>\n <\/div>\n \n\n <\/div>\n\n<\/section>
      \n\n \n
      \n\n
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      \n Les objectifs de l\u2019INPAS \n <\/h2>\n \n

      L\u2019INPAS r\u00e9pond aux d\u00e9fis de longue date en mati\u00e8re d\u2019information financi\u00e8re des organismes \u00e0 but non lucratif en poursuivant les <\/span>objectifs<\/span> suivants :<\/span><\/span> <\/span><\/p>\n

        \n
      • \u00c9tablir<\/span> un fondement reconnu \u00e0 l\u2019\u00e9chelle mondiale pour des rapports financiers d\u2019OBNL transparents et cr\u00e9dibles<\/span><\/li>\n
      • Fournir des informations financi\u00e8res et non financi\u00e8res utiles \u00e0 la prise de d\u00e9cision afin de renforcer la redevabilit\u00e9 et de soutenir un processus d\u00e9cisionnel \u00e9clair\u00e9<\/span><\/span><\/li>\n
      • Promouvoir la comparabilit\u00e9 et la coh\u00e9rence entre les <\/span>juridictions<\/span> en r\u00e9pondant aux besoins d\u2019information sp\u00e9cifiques aux OBNL<\/span><\/li>\n<\/ul>\n

        En cons\u00e9quence, les OBNL peuvent simplifier leurs op\u00e9rations, renforcer leur cr\u00e9dibilit\u00e9, soutenir les efforts de la lev\u00e9e de fonds et am\u00e9liorer la transparence de leurs rapports.<\/span><\/span> <\/span><\/p>\n\n \n \n <\/div>\n\n

        \n \n \n \n \"Size\n\n \n \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-3957","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"\nNorme comptable INPAS | INPRF<\/title>\n<meta name=\"description\" content=\"L\u2019INPAS est la norme comptable mondiale pour les organismes \u00e0 but non lucratif. 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