{"id":709,"date":"2019-07-30T18:00:40","date_gmt":"2019-07-30T16:00:40","guid":{"rendered":"https:\/\/ipaidthat.io\/mag\/?p=709"},"modified":"2019-07-30T18:00:40","modified_gmt":"2019-07-30T16:00:40","slug":"le-referentiel-des-normes-ifrs","status":"publish","type":"post","link":"https:\/\/app.ipaidthat.io\/mag\/featured\/le-referentiel-des-normes-ifrs\/","title":{"rendered":"Le r\u00e9f\u00e9rentiel des normes IFRS"},"content":{"rendered":"\n<p class=\"justification_texte\">Les normes IFRS, sujet peu abord\u00e9 par les administrateurs de soci\u00e9t\u00e9s, font pourtant malgr\u00e9 tout partie d\u2019une r\u00e9alit\u00e9 pour un certain type d\u2019entreprise. Alors que ces r\u00e8gles comptables ne sont que des conventions&nbsp;:&nbsp;<strong>qu\u2019est-ce qu\u2019une norme IFRS<\/strong> ? Quels principes se cachent derri\u00e8re cet acronyme ?&nbsp;<strong>Quelles sont les soci\u00e9t\u00e9s concern\u00e9es par les normes IFRS<\/strong> ? Qui peut s\u2019en passer ? L\u2019objet de ce nouvel article est d\u2019apporter des \u00e9l\u00e9ments de r\u00e9ponse \u00e0 vos questions.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>D\u00e9finition et principes des normes IFRS&nbsp;<\/strong><\/h3>\n\n\n\n<p class=\"justification_texte\"><strong>Les normes internationales d\u2019information financi\u00e8re (IFRS : International Financial Reporting Standards) sont un ensemble de normes comptables, qui reposent sur un cadre commun, dont le but originel est de cr\u00e9er et harmoniser une normalisation de l\u2019information financi\u00e8re pour certaines entreprises.<\/strong><\/p>\n\n\n\n<p class=\"justification_texte\">N\u00e9es au sein de l\u2019Union europ\u00e9enne, les normes IFRS se sont r\u00e9pandues mondialement et jouent aujourd\u2019hui un r\u00f4le important dans le processus de synchronisation des normes comptables.<\/p>\n\n\n\n<p>Elles comprennent quatre types de textes :&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>Les normes comptables internationales (IAS)<\/strong>, d\u00e9velopp\u00e9es par l&rsquo;ancien Comit\u00e9 des Normes Comptables Internationales entre 1975 et 2000,&nbsp;<\/li><li><strong>Les normes internationales d&rsquo;information financi\u00e8re (IFRS),&nbsp;<\/strong>d\u00e9velopp\u00e9es par le Conseil des Normes Comptables Internationales \u00e0 partir de 2003,&nbsp;<\/li><li>Les interpr\u00e9tations publi\u00e9es par l&rsquo;ancien comit\u00e9 d&rsquo;interpr\u00e9tation de l&rsquo;IASC,&nbsp;<\/li><li>Les interpr\u00e9tations publi\u00e9es par le comit\u00e9 d&rsquo;interpr\u00e9tation des IFRS.<\/li><\/ul>\n\n\n\n<p>Il existe \u00e0 ce jour,&nbsp;<a href=\"https:\/\/fr.wikipedia.org\/wiki\/Liste_des_normes_internationales_d%27information_financi%C3%A8re\">17 normes IFRS et 41 normes IAS comme l\u2019atteste cette liste<\/a>.<\/p>\n\n\n\n<p class=\"justification_texte\">\u00c0 l\u2019horizon de 2022, certaines normes devraient \u00eatre remplac\u00e9es, et notamment la norme IFRS 4. Celle-ci donnera sa place \u00e0 la nouvelle norme IFRS 17 relative \u00e0 la comptabilisation et la valorisation des contrats d&rsquo;assurance.<\/p>\n\n\n\n<p><strong>Les normes comptables r\u00e9pondent \u00e0 plusieurs grands principes :<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>L\u2019exhaustivit\u00e9<\/strong>: une obligation de retranscrire l\u2019activit\u00e9 de l\u2019entreprise et de favoriser la disparition des informations hors-bilan,&nbsp;<\/li><li><strong>La comparabilit\u00e9<\/strong>: normalisation et similitude pour toutes les entreprises,<\/li><li><strong>La neutralit\u00e9<\/strong>: absence de marge de man\u0153uvre pour les entreprises dans le pilotage de leurs comptes,<\/li><li><strong>La sup\u00e9riorit\u00e9<\/strong> de la substance sur la forme,&nbsp;<\/li><li><strong>Le principe de prudence<\/strong>,&nbsp;<\/li><li><strong>La valorisation<\/strong> \u00e0 sa juste valeur des actifs et des passifs de l\u2019entreprise,&nbsp;<\/li><li><strong>La priorit\u00e9<\/strong> accord\u00e9e \u00e0 la vision de l&rsquo;investisseur,&nbsp;<\/li><li>La place importante accord\u00e9e \u00e0&nbsp;<strong>l&rsquo;interpr\u00e9tation<\/strong>,&nbsp;<\/li><li><strong>L&rsquo;absence de textes sp\u00e9cifiques<\/strong> \u00e0 un secteur d&rsquo;activit\u00e9.<\/li><\/ul>\n\n\n\n<p>Gr\u00e2ce \u00e0 ces normes, l\u2019information comptable est devenue plus pertinente et fiable.<\/p>\n\n\n\n<p class=\"justification_texte\">Deux approches sortent notamment du lot :&nbsp;<strong>la m\u00e9thode du co\u00fbt historique et la m\u00e9thode de la juste valeur<\/strong>.<\/p>\n\n\n\n<p class=\"justification_texte\"><strong>La m\u00e9thode de la juste valeur permet de valoriser les actifs<\/strong> comme \u00e9tant le \u00ab prix qui serait per\u00e7u \u00e0 l\u2019occasion de la vente d\u2019un actif ou qui serait pay\u00e9 pour transf\u00e9rer une dette, dans le cadre d\u2019une op\u00e9ration conclue \u00e0 des conditions normales, entre les intervenants de march\u00e9, \u00e0 la date d\u2019\u00e9valuation \u00bb.&nbsp;<\/p>\n\n\n\n<p class=\"justification_texte\">Dans le syst\u00e8me comptable fran\u00e7ais,&nbsp;<strong>lorsque l\u2019on acquiert un bien, sa valeur historique reste identique dans le temps<\/strong>. Toutefois, ce principe a pour but de d\u00e9montrer que la valeur d\u2019un bien se modifie dans le temps entre son acquisition et sa revente. Ainsi, pour \u00eatre en phase avec la r\u00e9alit\u00e9 \u00e9conomique, il convient de comptabiliser une plus-value ou moins-value sur le bien concern\u00e9.<\/p>\n\n\n\n<p>Cependant, malgr\u00e9 les nombreux avantages que procurent les normes IFRS, quelques limites sont \u00e0 retenir :<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Les utilisateurs trouvent les normes IFRS tr\u00e8s difficiles \u00e0 appr\u00e9hender,&nbsp;<\/li><li>Le co\u00fbt d&rsquo;impl\u00e9mentation de ces normes est \u00e9lev\u00e9,&nbsp;<\/li><li>Les normes IFRS subissent des changements r\u00e9guliers qui engendrent des co\u00fbts suppl\u00e9mentaires pour les soci\u00e9t\u00e9s.<\/li><\/ul>\n\n\n\n<figure class=\"wp-block-image\"><a href=\"https:\/\/ipaidthat.io\/fr\/?utm_source=mag&amp;utm_campaign=banniere&amp;utm_content=banniere\"><img decoding=\"async\" src=\"https:\/\/ipaidthat.io\/mag\/wp-content\/uploads\/2019\/07\/banni\u00e8re-rouge-blog-1024x57.jpg\" alt=\"banni\u00e8re-rouge-blog\" class=\"wp-image-570\"\/><\/a><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Qui est concern\u00e9 ?<\/strong><\/h3>\n\n\n\n<p class=\"justification_texte\"><strong>Les normes IFRS concernent la comptabilit\u00e9 des grosses soci\u00e9t\u00e9s cot\u00e9es en bourse et les soci\u00e9t\u00e9s non-cot\u00e9es sur option<\/strong>, et ce, depuis 2002.<\/p>\n\n\n\n<p class=\"justification_texte\">Les normes IFRS sont applicables dans&nbsp;<strong>plus de 160 juridictions mondiales<\/strong>, en Europe, Afrique, Moyen-Orient, Asie, Oc\u00e9anie, et Am\u00e9rique.<\/p>\n\n\n\n<p class=\"justification_texte\">En Europe,&nbsp;<a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/FR\/TXT\/PDF\/?uri=CELEX:32002R1606&amp;from=FR\">le R\u00e8glement (CE) n\u00b01606\/2002<\/a>, pr\u00e9cise et impose les r\u00e8gles d&rsquo;application des normes comptables internationales des soci\u00e9t\u00e9s cot\u00e9es domicili\u00e9es dans les \u00e9tats membres.<\/p>\n\n\n\n<p class=\"justification_texte\"><strong>Les PME peuvent aussi respecter ces normes<\/strong> sur la base du r\u00e9f\u00e9rentiel simplifi\u00e9 \u00ab&nbsp;R\u00e9f\u00e9rentiel IFRS entit\u00e9s priv\u00e9es&nbsp;\u00bb ou \u00ab&nbsp;IFRS PME&nbsp;\u00bb&nbsp;<strong>si elles optent pour cette normalisation<\/strong>.&nbsp;<\/p>\n\n\n\n<p class=\"justification_texte\">Le r\u00e9f\u00e9rentiel simplifi\u00e9 a supprim\u00e9 certaines normes qui n\u2019\u00e9taient pas pertinentes pour le plan comptable des petites entreprises tout en les autorisant \u00e0 utiliser des m\u00e9thodes plus simples.<\/p>\n\n\n\n<p>L&rsquo;utilisation de ce r\u00e9f\u00e9rentiel permet de :<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>R\u00e9duire les co\u00fbts significatifs li\u00e9s au maintien de normes comptables au niveau national,&nbsp;<\/li><li>Am\u00e9liorer la comparabilit\u00e9 pour les utilisateurs de comptes,&nbsp;<\/li><li>Accro\u00eetre la confiance globale dans les comptes des PME.<\/li><\/ul>\n\n\n\n<p class=\"justification_texte\"><em>Les normes IFRS sont bien plus des principes que des r\u00e8gles. Laissant place \u00e0 plus d\u2019interpr\u00e9tation, elles permettent aux entreprises d\u2019avoir une meilleure marge de man\u0153uvre dans les flux de tr\u00e9sorerie de leurs comptes annuels. Ce v\u00e9ritable d\u00e9fi mis en place par les grands cabinets d\u2019audit a modernis\u00e9 le droit comptable et a rendu les \u00e9tats financiers plus uniformes et pertinents. Toutefois, il semblerait qu\u2019il est difficile de pr\u00e9voir l\u2019impact d\u2019un tel changement sur la qualit\u00e9 des donn\u00e9es comptables.<\/em><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<hr class=\"wp-block-separator\"\/>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les normes IFRS, sujet peu abord\u00e9 par les administrateurs de soci\u00e9t\u00e9s, font pourtant malgr\u00e9 tout partie d\u2019une r\u00e9alit\u00e9 pour un certain type d\u2019entreprise. Alors que ces r\u00e8gles comptables ne sont que des conventions&nbsp;:&nbsp;qu\u2019est-ce qu\u2019une norme IFRS ? Quels principes se cachent derri\u00e8re cet acronyme ?&nbsp;Quelles sont les soci\u00e9t\u00e9s concern\u00e9es par les normes IFRS ? Qui [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5,4],"tags":[],"class_list":["post-709","post","type-post","status-publish","format-standard","hentry","category-comptabilite","category-featured"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Le r\u00e9f\u00e9rentiel des normes IFRS<\/title>\n<meta name=\"description\" content=\"Qu\u2019est-ce qu\u2019une norme IFRS ? 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