{"id":3540,"date":"2025-10-20T08:50:38","date_gmt":"2025-10-20T07:50:38","guid":{"rendered":"https:\/\/www.inprf.org\/non-classe\/lancement-de-la-premiere-norme-comptable-mondiale-pour-les-organisations-a-but-non-lucratif\/"},"modified":"2026-08-05T12:21:05","modified_gmt":"2026-08-05T11:21:05","slug":"lancement-de-la-premiere-norme-comptable-mondiale-pour-les-organisations-a-but-non-lucratif","status":"publish","type":"post","link":"https:\/\/www.inprf.org\/fr\/actualites\/lancement-de-la-premiere-norme-comptable-mondiale-pour-les-organisations-a-but-non-lucratif\/","title":{"rendered":"Lancement de la premi\u00e8re norme comptable mondiale pour les organisations \u00e0 but non lucratif"},"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            <p>La premi\u00e8re norme compl\u00e8te de reporting financier en son genre pour les organisations \u00e0 but non lucratif du monde entier \u2013 la Norme comptable internationale pour les organisations \u00e0 but non lucratif (l&rsquo;INPAS) \u2013 a \u00e9t\u00e9 publi\u00e9e aujourd&rsquo;hui, marquant un jalon majeur pour la redevabilit\u00e9 et la transparence dans le secteur \u00e0 but non lucratif. Ceci sera c\u00e9l\u00e9br\u00e9 demain lors d&rsquo;un \u00e9v\u00e9nement \u00e0 Gen\u00e8ve. <\/p>\n<p><span data-contrast=\"auto\">Humentum, une organisation mondiale \u00e0 but non lucratif, et le Chartered Institute of Public Finance and Accountancy (CIPFA) ont pilot\u00e9 le d\u00e9veloppement de l&rsquo;INPAS au cours des six derni\u00e8res ann\u00e9es. Les deux organisations sont les membres fondateurs de la nouvelle International Non-Profit Reporting Foundation (INPRF), qui publie la norme. L&rsquo;INPRF est une organisation \u00e0 but non lucratif, d&rsquo;int\u00e9r\u00eat public, \u00e9tablie pour d\u00e9velopper et promouvoir des normes de reporting financier accept\u00e9es mondialement, sp\u00e9cifiquement pour les organisations \u00e0 but non lucratif.  <\/span><span data-ccp-props=\"{\"201341983\":0,\"335559738\":240,\"335559739\":240,\"335559740\":276}\"> <\/span><\/p>\n\n\n            \n        <\/div>\n\n        \n         \n    <\/div>\n\n\n<\/section>\n\n<section\n    class=\"module module--testimonials default bg-default\">\n\n    \n    <div class=\"container\">\n        <div class=\"swiper testimonial__carousel\">\n            <div class=\"swiper-wrapper\">\n                                <div class=\"swiper-slide testimonial\">\n                    <div class=\"col-lg-7 m-auto p-0\">\n                                                    <img loading=\"lazy\" decoding=\"async\" width=\"104\" height=\"104\" src=\"https:\/\/www.inprf.org\/wp-content\/uploads\/Headshots\/Speakers\/Chris-Proulx-150x150.jpg\" class=\"testimonial__image\" alt=\"\" srcset=\"https:\/\/www.inprf.org\/wp-content\/uploads\/Headshots\/Speakers\/Chris-Proulx-150x150.jpg 150w, https:\/\/www.inprf.org\/wp-content\/uploads\/Headshots\/Speakers\/Chris-Proulx-300x300.jpg 300w, https:\/\/www.inprf.org\/wp-content\/uploads\/Headshots\/Speakers\/Chris-Proulx.jpg 400w\" sizes=\"auto, (max-width: 104px) 100vw, 104px\" \/>\n                        \n                                                    <p class=\"testimonial__copy\">\u00ab\u00a0The nonprofit sector effectively manages billions of dollars annually. This standard is a game changer \u2013 its adoption will ease the burden of multiple grant reports and audits, streamline due diligence, and will give funders even greater confidence in financial information. It paves the way for fairer funding, more effective partnerships, and a stronger, more resilient sector.\u201d<\/p>\n                                                <p class=\"testimonial__author\">Chris Proulx<\/p>\n                                                    <p class=\"testimonial__position\">Co-CEO, Humentum<\/p>\n                                            <\/div>\n                <\/div>\n                            <\/div>\n\n            <div class=\"carousel__navigation testimonial_carousel__navigation\">\n                <div class=\"carousel__navigation__arrow carousel_button_prev swiper-button-prev\">\n                    <svg width=\"15\" height=\"25\" viewBox=\"0 0 15 25\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n<path d=\"M12.05 24.9999L0 12.9499L12.05 0.899902L14.2 3.0499L4.3 12.9499L14.2 22.8499L12.05 24.9999Z\" fill=\"black\"\/>\n<\/svg>\n\n                <\/div>\n                <div class=\"carousel__navigation__arrow carousel_button_next swiper-button-next\">\n                    <svg width=\"15\" height=\"25\" viewBox=\"0 0 15 25\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n<path d=\"M10.5 12.9499L0.599976 3.0499L2.74998 0.899902L14.8 12.9499L2.74998 24.9999L0.599976 22.8499L10.5 12.9499Z\" fill=\"black\"\/>\n<\/svg>\n\n                <\/div>\n            <\/div>\n\n            <div class=\"swiper__pagination testimonial__pagination\">\n                <div class=\"swiper-pagination\"><\/div>\n            <\/div>\n\n            <script>\n            jQuery(document).ready(function () {\n\n\tnew Swiper('.testimonial__carousel', {\n\t\tslidesPerView: 1,\n\t\tspaceBetween: 0,\n\t\twatchOverflow: true,\n\t\teffect: 'fade',\n\t\tspeed: 2000,\n\t\tfadeEffect: {\n\t\t\tcrossFade: true,\n\t\t},\n\t\tautoplay: {\n\t\t\tdelay: 5000,\n\t\t},\n\t\tnavigation: {\n\t\t\tnextEl: '.testimonial_carousel__navigation .carousel_button_next',\n\t\t\tprevEl: '.testimonial_carousel__navigation .carousel_button_prev',\n\t\t},\n\t\t\/\/ pagination: {\n\t\t\/\/ \tel: '.testimonial__pagination .swiper-pagination',\n\t\t\/\/ \tclickable: true,\n\t\t\/\/ },\n\t});\n});\n\n            <\/script>\n\n\n        <\/div>\n    <\/div>\n<\/section><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            <p><span data-contrast=\"auto\">L&rsquo;INPAS fournit un cadre autonome, fond\u00e9 sur la comptabilit\u00e9 d&rsquo;exercice, qui refl\u00e8te les mod\u00e8les de financement et les exigences propres aux organisations \u00e0 but non lucratif, y compris des directives sur le reporting narratif, la comptabilisation en charge des produits de subventions et la pr\u00e9sentation d&rsquo;informations sur les fonds affect\u00e9s et non affect\u00e9s. Il comprend \u00e9galement un guide de pratique pour un reporting harmonis\u00e9 des subventions. La norme am\u00e9liorera consid\u00e9rablement la coh\u00e9rence, la comparabilit\u00e9 et la cr\u00e9dibilit\u00e9 du reporting financier des organisations \u00e0 but non lucratif. La norme est disponible gratuitement et peut \u00eatre t\u00e9l\u00e9charg\u00e9e depuis <\/span><a href=\"https:\/\/www.inprf.org\/fr\/\"><span data-contrast=\"none\">www.inprf.org<\/span><\/a><span data-contrast=\"auto\">.<\/span><\/p>\n\n\n            \n        <\/div>\n\n        \n         \n    <\/div>\n\n\n<\/section>\n\n<section\n    class=\"module module--testimonials default bg-default\">\n\n    \n    <div class=\"container\">\n        <div class=\"swiper testimonial__carousel\">\n            <div class=\"swiper-wrapper\">\n                                <div class=\"swiper-slide testimonial\">\n                    <div class=\"col-lg-7 m-auto p-0\">\n                                                    <img loading=\"lazy\" decoding=\"async\" width=\"104\" height=\"104\" src=\"https:\/\/www.inprf.org\/wp-content\/uploads\/Headshots\/Speakers\/Owen-Mapley-150x150.png\" class=\"testimonial__image\" alt=\"\" srcset=\"https:\/\/www.inprf.org\/wp-content\/uploads\/Headshots\/Speakers\/Owen-Mapley-150x150.png 150w, https:\/\/www.inprf.org\/wp-content\/uploads\/Headshots\/Speakers\/Owen-Mapley.png 268w\" sizes=\"auto, (max-width: 104px) 100vw, 104px\" \/>\n                        \n                                                    <p class=\"testimonial__copy\">For the first time, nonprofits have an accounting standard built entirely around their operational realities. INPAS will help organisations demonstrate stewardship of resources, meet donor and public expectations and strengthen trust through transparent, comparable reporting.<\/p>\n                                                <p class=\"testimonial__author\">Owen Mapley<\/p>\n                                                    <p class=\"testimonial__position\">CEO, CIPFA<\/p>\n                                            <\/div>\n                <\/div>\n                            <\/div>\n\n            <div class=\"carousel__navigation testimonial_carousel__navigation\">\n                <div class=\"carousel__navigation__arrow carousel_button_prev swiper-button-prev\">\n                    <svg width=\"15\" height=\"25\" viewBox=\"0 0 15 25\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n<path d=\"M12.05 24.9999L0 12.9499L12.05 0.899902L14.2 3.0499L4.3 12.9499L14.2 22.8499L12.05 24.9999Z\" fill=\"black\"\/>\n<\/svg>\n\n                <\/div>\n                <div class=\"carousel__navigation__arrow carousel_button_next swiper-button-next\">\n                    <svg width=\"15\" height=\"25\" viewBox=\"0 0 15 25\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n<path d=\"M10.5 12.9499L0.599976 3.0499L2.74998 0.899902L14.8 12.9499L2.74998 24.9999L0.599976 22.8499L10.5 12.9499Z\" fill=\"black\"\/>\n<\/svg>\n\n                <\/div>\n            <\/div>\n\n            <div class=\"swiper__pagination testimonial__pagination\">\n                <div class=\"swiper-pagination\"><\/div>\n            <\/div>\n\n            <script>\n            jQuery(document).ready(function () {\n\n\tnew Swiper('.testimonial__carousel', {\n\t\tslidesPerView: 1,\n\t\tspaceBetween: 0,\n\t\twatchOverflow: true,\n\t\teffect: 'fade',\n\t\tspeed: 2000,\n\t\tfadeEffect: {\n\t\t\tcrossFade: true,\n\t\t},\n\t\tautoplay: {\n\t\t\tdelay: 5000,\n\t\t},\n\t\tnavigation: {\n\t\t\tnextEl: '.testimonial_carousel__navigation .carousel_button_next',\n\t\t\tprevEl: '.testimonial_carousel__navigation .carousel_button_prev',\n\t\t},\n\t\t\/\/ pagination: {\n\t\t\/\/ \tel: '.testimonial__pagination .swiper-pagination',\n\t\t\/\/ \tclickable: true,\n\t\t\/\/ },\n\t});\n});\n\n            <\/script>\n\n\n        <\/div>\n    <\/div>\n<\/section><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            <p><span class=\"TextRun SCXW127438119 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW127438119 BCX8\">Cet effort<\/span><span class=\"NormalTextRun SCXW127438119 BCX8\"> de terrain a <\/span><span class=\"NormalTextRun SCXW127438119 BCX8\">re\u00e7u des contributions de <\/span><span class=\"NormalTextRun SCXW127438119 BCX8\">358 org<\/span><span class=\"NormalTextRun SCXW127438119 BCX8\">anisations<\/span><span class=\"NormalTextRun SCXW127438119 BCX8\"> de 86 pays<\/span><span class=\"NormalTextRun SCXW127438119 BCX8\"> et mobilis\u00e9 15\u202f000 personnes. <\/span><span class=\"NormalTextRun SCXW127438119 BCX8\">La nouvelle norme s\u2019appuie sur <\/span><span class=\"NormalTextRun SCXW127438119 BCX8\">des<\/span><span class=\"NormalTextRun SCXW127438119 BCX8\"> cadres internationaux \u00e9tablis \u2013 notamment <\/span> <\/span><span class=\"TextRun SCXW127438119 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW127438119 BCX8\">la norme comptable IFRS pour les PME<\/span><\/span><span class=\"TextRun SCXW127438119 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW127438119 BCX8\">, ainsi que des aspects pertinents des International Public Sector Accounting Standards (IPSAS)<\/span><span class=\"NormalTextRun SCXW127438119 BCX8\">.<\/span><\/span><span class=\"EOP SCXW127438119 BCX8\" data-ccp-props=\"{\"201341983\":0,\"335559738\":240,\"335559739\":240,\"335559740\":276}\"> <\/span><\/p>\n\n\n            \n        <\/div>\n\n        \n         \n    <\/div>\n\n\n<\/section>\n\n<section\n    class=\"module module--testimonials default bg-default\">\n\n    \n    <div class=\"container\">\n        <div class=\"swiper testimonial__carousel\">\n            <div class=\"swiper-wrapper\">\n                                <div class=\"swiper-slide testimonial\">\n                    <div class=\"col-lg-7 m-auto p-0\">\n                                                    <img loading=\"lazy\" decoding=\"async\" width=\"104\" height=\"104\" src=\"https:\/\/www.inprf.org\/wp-content\/uploads\/Headshots\/INPRF_Team\/250910-Ian-Carruthers-head-shot2-150x150.jpg\" class=\"testimonial__image\" alt=\"Ian Carruthers headshot\" srcset=\"https:\/\/www.inprf.org\/wp-content\/uploads\/Headshots\/INPRF_Team\/250910-Ian-Carruthers-head-shot2-150x150.jpg 150w, https:\/\/www.inprf.org\/wp-content\/uploads\/Headshots\/INPRF_Team\/250910-Ian-Carruthers-head-shot2-408x408.jpg 408w\" sizes=\"auto, (max-width: 104px) 100vw, 104px\" \/>\n                        \n                                                    <p class=\"testimonial__copy\">INPAS was only a gleam in the eye back in 2014 when 72% of respondents to an international survey from 179 countries agreed that it would be useful. Its development over the last 6 years through the IFR4NPO project has been a fantastic example of global co-creation for the sector by the sector. As the new CEO of INPRF which has been specifically created to provide its long-term home, I am delighted that we are finally able to publish this long-awaited ground-breaking guidance.<\/p>\n                                                <p class=\"testimonial__author\">Ian Carruthers<\/p>\n                                                    <p class=\"testimonial__position\">CEO, INPRF<\/p>\n                                            <\/div>\n                <\/div>\n                            <\/div>\n\n            <div class=\"carousel__navigation testimonial_carousel__navigation\">\n                <div class=\"carousel__navigation__arrow carousel_button_prev swiper-button-prev\">\n                    <svg width=\"15\" height=\"25\" viewBox=\"0 0 15 25\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n<path d=\"M12.05 24.9999L0 12.9499L12.05 0.899902L14.2 3.0499L4.3 12.9499L14.2 22.8499L12.05 24.9999Z\" fill=\"black\"\/>\n<\/svg>\n\n                <\/div>\n                <div class=\"carousel__navigation__arrow carousel_button_next swiper-button-next\">\n                    <svg width=\"15\" height=\"25\" viewBox=\"0 0 15 25\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n<path d=\"M10.5 12.9499L0.599976 3.0499L2.74998 0.899902L14.8 12.9499L2.74998 24.9999L0.599976 22.8499L10.5 12.9499Z\" fill=\"black\"\/>\n<\/svg>\n\n                <\/div>\n            <\/div>\n\n            <div class=\"swiper__pagination testimonial__pagination\">\n                <div class=\"swiper-pagination\"><\/div>\n            <\/div>\n\n            <script>\n            jQuery(document).ready(function () {\n\n\tnew Swiper('.testimonial__carousel', {\n\t\tslidesPerView: 1,\n\t\tspaceBetween: 0,\n\t\twatchOverflow: true,\n\t\teffect: 'fade',\n\t\tspeed: 2000,\n\t\tfadeEffect: {\n\t\t\tcrossFade: true,\n\t\t},\n\t\tautoplay: {\n\t\t\tdelay: 5000,\n\t\t},\n\t\tnavigation: {\n\t\t\tnextEl: '.testimonial_carousel__navigation .carousel_button_next',\n\t\t\tprevEl: '.testimonial_carousel__navigation .carousel_button_prev',\n\t\t},\n\t\t\/\/ pagination: {\n\t\t\/\/ \tel: '.testimonial__pagination .swiper-pagination',\n\t\t\/\/ \tclickable: true,\n\t\t\/\/ },\n\t});\n});\n\n            <\/script>\n\n\n        <\/div>\n    <\/div>\n<\/section><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            <p><span class=\"TextRun SCXW36680903 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun CommentStart SCXW36680903 BCX8\">Plus de 90 % des pays ne disposent pas d\u2019un reporting financier standardis\u00e9 pour les organisations \u00e0 but non lucratif. <\/span><span class=\"NormalTextRun SCXW36680903 BCX8\">La prochaine \u00e9tape est <\/span><span class=\"NormalTextRun SCXW36680903 BCX8\">l\u2019adoption par <\/span><span class=\"NormalTextRun SCXW36680903 BCX8\">les <\/span><span class=\"NormalTextRun SCXW36680903 BCX8\">gouvernements<\/span><span class=\"NormalTextRun SCXW36680903 BCX8\"> nationaux, ainsi que, sur une base volontaire, par les organisations \u00e0 but non lucratif et les bailleurs de fonds recherchant une approche harmonis\u00e9e du reporting des organisations \u00e0 but non lucratif. <\/span> <\/span><span class=\"EOP SCXW36680903 BCX8\" data-ccp-props=\"{\"201341983\":0,\"335559738\":240,\"335559739\":240,\"335559740\":276}\"> <\/span><\/p>\n\n\n            \n        <\/div>\n\n        \n         \n    <\/div>\n\n\n<\/section>\n\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":3542,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[61],"tags":[76],"class_list":["post-3540","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites","tag-linpag"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Lancement de la premi\u00e8re norme comptable mondiale pour les organisations \u00e0 but non lucratif | 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\/actualites\/lancement-de-la-premiere-norme-comptable-mondiale-pour-les-organisations-a-but-non-lucratif\/\" 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