tag:blogger.com,1999:blog-32163553988314996332023-11-15T06:09:03.157-08:00Normes comptables internationnal IAS IFRSIBhttp://www.blogger.com/profile/01753850382802357971noreply@blogger.comBlogger8125tag:blogger.com,1999:blog-3216355398831499633.post-89675280638233225112011-08-14T05:14:00.002-07:002011-08-14T05:15:34.340-07:00Que sont les normes IAS/IFRS ?<!--[if gte mso 9]><xml> <o:officedocumentsettings> <o:relyonvml/> <o:allowpng/> </o:OfficeDocumentSettings> </xml><![endif]--><!--[if gte mso 9]><xml> <w:worddocument> <w:view>Normal</w:View> <w:zoom>0</w:Zoom> <w:trackmoves/> <w:trackformatting/> <w:hyphenationzone>21</w:HyphenationZone> <w:punctuationkerning/> <w:validateagainstschemas/> <w:saveifxmlinvalid>false</w:SaveIfXMLInvalid> <w:ignoremixedcontent>false</w:IgnoreMixedContent> <w:alwaysshowplaceholdertext>false</w:AlwaysShowPlaceholderText> <w:donotpromoteqf/> <w:lidthemeother>FR</w:LidThemeOther> <w:lidthemeasian>X-NONE</w:LidThemeAsian> 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unhidewhenused="false" name="Colorful List Accent 6"> <w:lsdexception locked="false" priority="73" semihidden="false" unhidewhenused="false" name="Colorful Grid Accent 6"> <w:lsdexception locked="false" priority="19" semihidden="false" unhidewhenused="false" qformat="true" name="Subtle Emphasis"> <w:lsdexception locked="false" priority="21" semihidden="false" unhidewhenused="false" qformat="true" name="Intense Emphasis"> <w:lsdexception locked="false" priority="31" semihidden="false" unhidewhenused="false" qformat="true" name="Subtle Reference"> <w:lsdexception locked="false" priority="32" semihidden="false" unhidewhenused="false" qformat="true" name="Intense Reference"> <w:lsdexception locked="false" priority="33" semihidden="false" unhidewhenused="false" qformat="true" name="Book Title"> <w:lsdexception locked="false" priority="37" name="Bibliography"> <w:lsdexception locked="false" priority="39" qformat="true" name="TOC Heading"> </w:LatentStyles> </xml><![endif]--><!--[if gte mso 10]> <style> /* Style Definitions */ table.MsoNormalTable {mso-style-name:"Table Normal"; mso-tstyle-rowband-size:0; mso-tstyle-colband-size:0; mso-style-noshow:yes; mso-style-priority:99; mso-style-parent:""; mso-padding-alt:0cm 5.4pt 0cm 5.4pt; mso-para-margin-top:0cm; mso-para-margin-right:0cm; mso-para-margin-bottom:10.0pt; mso-para-margin-left:0cm; line-height:115%; mso-pagination:widow-orphan; font-size:11.0pt; font-family:"Calibri","sans-serif"; mso-ascii-font-family:Calibri; mso-ascii-theme-font:minor-latin; mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin; mso-bidi-font-family:Arial; mso-bidi-theme-font:minor-bidi; mso-fareast-language:EN-US;} </style> <![endif]--> <p class="spip" style="text-align:justify"><span style="color:black">Normes comptables internationales établies par un organisme international, l’IASB (International Accounting Standards Board), reposant sur un cadre conceptuel ayant pour principal but de créer un unique « langage » de l’information financière à travers le monde.</span></p> <p class="spip" style="text-align:justify"><strong><i>Pourquoi deux noms ?</i></strong></p> <p class="spip" style="text-align:justify"><span style="color:black">En avril 2001, suite à une réorganisation visant à donner un nouvel élan au projet des normes internationales, l’IASC (International Accounting Standards Committee) est devenu l’IASB et les normes publiées ultérieurement ont pris le nom d’IFRS (International Financial Reporting Standard). Ce changement de nom, d’IAS (International Accounting Standard) à IFRS, souligne l’accent mis sur l’importance de la qualité de l’information financière par l’IASB.</span></p> <p class="spip" style="text-align:justify"><strong><i>Quelles normes appliquer ?</i></strong></p> <p class="spip" style="text-align:justify"><span style="color:black">L’adoption des IAS/IFRS au 1er janvier 2005 s’est faite sur la base de la « plate-forme stable » (ensemble des normes publiées avant le 31 Mars 2004). Toutefois les normes continuent à évoluer (modification/création) et ces changements sont à prendre en compte depuis le 1er janvier 2005. </span></p> IBhttp://www.blogger.com/profile/01753850382802357971noreply@blogger.com0tag:blogger.com,1999:blog-3216355398831499633.post-45813463239693189912011-08-14T05:14:00.001-07:002011-08-14T05:14:42.535-07:00Normes comptables internationales (IAS)<!--[if gte mso 9]><xml> <o:officedocumentsettings> <o:relyonvml/> <o:allowpng/> </o:OfficeDocumentSettings> </xml><![endif]--><!--[if gte mso 9]><xml> <w:worddocument> <w:view>Normal</w:View> <w:zoom>0</w:Zoom> <w:trackmoves/> <w:trackformatting/> <w:hyphenationzone>21</w:HyphenationZone> <w:punctuationkerning/> <w:validateagainstschemas/> <w:saveifxmlinvalid>false</w:SaveIfXMLInvalid> <w:ignoremixedcontent>false</w:IgnoreMixedContent> <w:alwaysshowplaceholdertext>false</w:AlwaysShowPlaceholderText> <w:donotpromoteqf/> <w:lidthemeother>FR</w:LidThemeOther> <w:lidthemeasian>X-NONE</w:LidThemeAsian> 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!mso]><object classid="clsid:38481807-CA0E-42D2-BF39-B33AF135CC4D" id="ieooui"></object> <style> st1\:*{behavior:url(#ieooui) } </style> <![endif]--><!--[if gte mso 10]> <style> /* Style Definitions */ table.MsoNormalTable {mso-style-name:"Table Normal"; mso-tstyle-rowband-size:0; mso-tstyle-colband-size:0; mso-style-noshow:yes; mso-style-priority:99; mso-style-parent:""; mso-padding-alt:0cm 5.4pt 0cm 5.4pt; mso-para-margin-top:0cm; mso-para-margin-right:0cm; mso-para-margin-bottom:10.0pt; mso-para-margin-left:0cm; line-height:115%; mso-pagination:widow-orphan; font-size:11.0pt; font-family:"Calibri","sans-serif"; mso-ascii-font-family:Calibri; mso-ascii-theme-font:minor-latin; mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin; mso-bidi-font-family:Arial; mso-bidi-theme-font:minor-bidi; mso-fareast-language:EN-US;} </style> <![endif]--> <h1><span style="font-size:12.0pt;color:black;font-weight:normal">L'Union européenne harmonise l'information financière des sociétés cotées en bourse afin de garantir la protection des investisseurs. Par l'application des règles comptables internationales, elle entend préserver la confiance envers les marchés financiers tout en facilitant la négociation transfrontalière et internationale des valeurs mobilières.</span></h1> <p>La communication de la Commission, du 13 juin 2000, intitulée « Stratégie de l'UE en matière d'information financière : la marche à suivre » proposait que toutes les sociétés cotées soient tenues d'élaborer leurs comptes consolidés conformément aux normes comptables internationales à partir 2005. Le Conseil Ecofin du 17 juillet 2000 a réservé un accueil favorable à cette communication en soulignant que la comparabilité, la fiabilité et la transparence des comptes des entreprises européennes constituait un facteur essentiel de l'intégration des marchés financiers européens et de leur compétitivité internationale. En outre, l'harmonisation de cette matière est considérée comme essentielle par le <a href="http://europa.eu/scadplus/leg/fr/lvb/l24210.htm"><span style="color:black">Plan d'action pour les services financiers</span></a> (PASF). De plus, les sociétés concernées sont d'accord pour appliquer un jeu unique de règles internationalement admises car cela facilitera la commercialisation des valeurs mobilières, les fusions et acquisitions transfrontalières ainsi que les opérations de financement. Enfin, la législation comptable communautaire des années 70 doit être réactualisée pour répondre à la demande des investisseurs actuels. En effet, les mêmes titres d'une société sont souvent détenus par plusieurs investisseurs de toutes nationalités. </p> <p><strong><span style="mso-spacerun:yes"> </span>1- définition et priorités</strong></p> <p><strong><i>Définitions</i></strong></p> <p><span style="color:black">Les normes comptables internationales dites « International Accounting Standards » (IAS) sont adoptées par l'organisme international de normalisation comptable, l'« </span><a href="http://www.iasb.org/"><span style="color:black">International Accounting Standards Board</span></a><span style="color:black"> » -IASB- (EN) établi à Londres, au sein duquel la Commission sera représentée. Ces règles communes s'appelleront à l'avenir « International Financial Reporting Standards » -IFRS.</span></p> <p><strong><i>Priorités</i></strong></p> <ul type="disc"><li class="MsoNormal" style="color:black;mso-margin-top-alt:auto;mso-margin-bottom-alt: auto;line-height:normal;mso-list:l0 level1 lfo1;tab-stops:list 36.0pt"><span style="font-size:10.0pt">Créer les conditions pour un marché des capitaux intégré et efficace en augmentant la comparabilité des comptes dans le marché unique pour faciliter la concurrence et la circulation de capitaux. </span></li><li class="MsoNormal" style="color:black;mso-margin-top-alt:auto;mso-margin-bottom-alt: auto;line-height:normal;mso-list:l0 level1 lfo1;tab-stops:list 36.0pt"><span style="color:windowtext">Adopter un règlement si l'on veut garantir que toutes les sociétés cotées de l'UE appliqueront bien les normes IAS à partir de 2005 (crédibilité, évaluation, concurrence). </span><span style="font-size:10.0pt"></span></li></ul> <p style="tab-stops:27.0pt"><strong><span style="mso-spacerun:yes"> </span>2-Champ d'application</strong></p> <p>Dès 2005, toutes les sociétés cotées de l'UE (y compris les banques et les entreprises d'assurance) sont tenues d'appliquer des normes comptables internationales de haute qualité dans la préparation de leurs comptes consolidés. Les États membres peuvent aussi autoriser ou obliger ces entreprises à appliquer ce système à leurs comptes annuels. Il sera même possible d'imposer la nouvelle réglementation à des sociétés qui ne font pas appel public à l'épargne.</p> <p><strong><span style="mso-spacerun:yes"> </span>3-Calendrier et statut des directives comptables</strong></p> <p>Bien que la date butoir fixée soit 2005, le règlement entre en vigueur immédiatement tout en laissant le temps aux États membres de s'adapter progressivement. En outre, la législation sur les normes IAS vient compléter les exigences contenues dans des directives comptables. Enfin, les États membres peuvent différer l'application de certaines dispositions jusqu'en 2007 pour les sociétés cotées dans la Communauté et sur le marché réglementé d'un pays tiers.</p> IBhttp://www.blogger.com/profile/01753850382802357971noreply@blogger.com0tag:blogger.com,1999:blog-3216355398831499633.post-72564984590921781452011-08-14T05:12:00.000-07:002011-08-14T05:13:35.845-07:00Mécanisme d'adoption des IAS<!--[if gte mso 9]><xml> <o:officedocumentsettings> <o:relyonvml/> <o:allowpng/> </o:OfficeDocumentSettings> </xml><![endif]--><!--[if gte mso 9]><xml> <w:worddocument> <w:view>Normal</w:View> <w:zoom>0</w:Zoom> <w:trackmoves/> <w:trackformatting/> <w:hyphenationzone>21</w:HyphenationZone> <w:punctuationkerning/> <w:validateagainstschemas/> <w:saveifxmlinvalid>false</w:SaveIfXMLInvalid> <w:ignoremixedcontent>false</w:IgnoreMixedContent> <w:alwaysshowplaceholdertext>false</w:AlwaysShowPlaceholderText> <w:donotpromoteqf/> <w:lidthemeother>FR</w:LidThemeOther> 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!mso]><object classid="clsid:38481807-CA0E-42D2-BF39-B33AF135CC4D" id="ieooui"></object> <style> st1\:*{behavior:url(#ieooui) } </style> <![endif]--><!--[if gte mso 10]> <style> /* Style Definitions */ table.MsoNormalTable {mso-style-name:"Table Normal"; mso-tstyle-rowband-size:0; mso-tstyle-colband-size:0; mso-style-noshow:yes; mso-style-priority:99; mso-style-parent:""; mso-padding-alt:0cm 5.4pt 0cm 5.4pt; mso-para-margin-top:0cm; mso-para-margin-right:0cm; mso-para-margin-bottom:10.0pt; mso-para-margin-left:0cm; line-height:115%; mso-pagination:widow-orphan; font-size:11.0pt; font-family:"Calibri","sans-serif"; mso-ascii-font-family:Calibri; mso-ascii-theme-font:minor-latin; mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin; mso-bidi-font-family:Arial; mso-bidi-theme-font:minor-bidi; mso-fareast-language:EN-US;} </style> <![endif]-->Pour qu'une norme comptable internationale puisse être adoptée, elle devra refléter une image fidèle et honnête de la situation financière et des résultats de l'entreprise, répondre à l'intérêt public européen et satisfaire à la qualité de l'information requise. La Commission se concertera avec le Comité européen des régulateurs des marchés de valeurs mobilières (CERVM) afin de développer une approche commune en matière d'exécution de ces règles.
<br /><p> <b>Le règlement est adopté selon un mécanisme doté d'une double structure :</b></p> <ul type="disc"><li class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto; line-height:normal;mso-list:l0 level1 lfo1;tab-stops:list 36.0pt"><span style="font-size:10.0pt;font-family:"Arial","sans-serif"">Un niveau réglementaire avec la mise en place d'un comité de réglementation comptable, composé de représentants des États membres et présidé par la Commission. Celui-ci décidera de l'adoption éventuelle des normes IAS sur la base des propositions de la Commission. Le but est de garantir une transparence intégrale et d'instituer une responsabilité envers le Conseil et le Parlement; </span></li><li class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto; line-height:normal;mso-list:l0 level1 lfo1;tab-stops:list 36.0pt">Un niveau technique avec l'instauration d'un comité technique comptable, le Groupe consultatif pour l'information financière en Europe (EFRAG), composé d'experts en comptabilité du secteur privé de plusieurs États membres. 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</w:LatentStyles> </xml><![endif]--><!--[if gte mso 10]> <style> /* Style Definitions */ table.MsoNormalTable {mso-style-name:"Table Normal"; mso-tstyle-rowband-size:0; mso-tstyle-colband-size:0; mso-style-noshow:yes; mso-style-priority:99; mso-style-parent:""; mso-padding-alt:0cm 5.4pt 0cm 5.4pt; mso-para-margin-top:0cm; mso-para-margin-right:0cm; mso-para-margin-bottom:10.0pt; mso-para-margin-left:0cm; line-height:115%; mso-pagination:widow-orphan; font-size:11.0pt; font-family:"Calibri","sans-serif"; mso-ascii-font-family:Calibri; mso-ascii-theme-font:minor-latin; mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin; mso-bidi-font-family:Arial; mso-bidi-theme-font:minor-bidi; mso-fareast-language:EN-US;} </style> <![endif]-->Les nouvelles normes <a href="http://fr.wikipedia.org/wiki/Comptabilit%C3%A9" title="Comptabilité">comptables</a> internationales IAS/IFRS sont des règles comptables qui visent à faire converger les normes comptables internationales vers un modèle unique pour favoriser les comparaisons économiques entre <a href="http://fr.wikipedia.org/wiki/Entreprise" title="Entreprise"><span style="text-decoration:none;text-underline:nonecolor:windowtext;" >entreprises</span></a> au niveau mondial. <p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto; tab-stops:right 469.15pt">Elles vont nécessiter de profonds aménagements <a href="http://fr.wikipedia.org/wiki/Informatique" title="Informatique">informatiques</a>, aussi bien dans les grands groupes que dans les <a href="http://fr.wikipedia.org/wiki/Petites_et_moyennes_entreprises" title="Petites et moyennes entreprises"><span style=" text-decoration:none;text-underline:nonecolor:windowtext;" >PME-PMI</span></a>. Le changement de référentiel comptable que vont connaître toutes les entreprises va transformer le fonctionnement des marchés financiers, des entreprises et des <a href="http://fr.wikipedia.org/wiki/%C3%89conomie" title="Économie">économies</a>, d’une part, et l’élaboration des comptes, d’autre part. Moins médiatisé dans le grand public que le passage à l’<a href="http://fr.wikipedia.org/wiki/Euro" title="Euro">euro</a>, ce changement aux normes internationales IAS/IFRS aura pourtant beaucoup d’impact. L’objectif est en effet de rétablir la clarté des comptes des entreprises, la confiance des investisseurs sur les <a href="http://fr.wikipedia.org/wiki/Bourse_%28%C3%A9conomie%29" title="Bourse (économie)">marchés boursiers</a>, mise à mal ces cinq dernières années par des scandales à répétition et par l’explosion de la dette des entreprises. Le travail des veilleurs va devenir plus simple, plus rapide et accessible au néophyte.</p> <p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto; tab-stops:right 469.15pt"><i>Deux nouveaux principes comptables sont ajoutés </i><b>:</b></p> <p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto; tab-stops:right 469.15pt">Prééminence de l'économique sur le juridique : les comptes doivent donner une image fidèle de l'entreprise et de son <a href="http://fr.wikipedia.org/wiki/Patrimoine_%28finance%29" title="Patrimoine (finance)">patrimoine</a> (ainsi, le <a href="http://fr.wikipedia.org/wiki/Cr%C3%A9dit_bail" title="Crédit bail">crédit bail</a> rentre à l'actif du bilan) </p> <p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto; tab-stops:right 469.15pt">Importance relative : une information ne doit figurer dans l'annexe que si elle peut influer sur les choix futurs des utilisateurs. </p> 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mso-para-margin-right:0cm; mso-para-margin-bottom:10.0pt; mso-para-margin-left:0cm; line-height:115%; mso-pagination:widow-orphan; font-size:11.0pt; font-family:"Calibri","sans-serif"; mso-ascii-font-family:Calibri; mso-ascii-theme-font:minor-latin; mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin; mso-bidi-font-family:Arial; mso-bidi-theme-font:minor-bidi; mso-fareast-language:EN-US;} </style> <![endif]--> <p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto; text-indent:18.0pt">Après les scandales financiers du début des années 2000 en Europe et aux États-Unis (<a href="http://fr.wikipedia.org/wiki/Enron" title="Enron">Enron</a>, <a href="http://fr.wikipedia.org/wiki/WorldCom" title="WorldCom">WorldCom</a>, ...), les pouvoirs publics se sont attachés à renforcer la qualité de la communication financière afin de rétablir la confiance du public, des épargnants et des <a href="http://fr.wikipedia.org/wiki/Investisseur" title="Investisseur">investisseurs</a>. Ce vaste mouvement s’est traduit par l’adoption d’un ensemble de textes dont l’objectif commun est l’amélioration de la sécurité financière. L’année <a href="http://fr.wikipedia.org/wiki/2005" title="2005">2005</a> devrait ainsi voir l’application des normes <b>IFRS</b> (<i>International Financial Reporting Standards</i>, dénommées jusqu’en <a href="http://fr.wikipedia.org/wiki/2001" title="2001">2001</a> normes <b>IAS</b> pour <i>International Accounting Standards</i>), destinées à toutes les entreprises faisant appel public à l’épargne.</p> <p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto; text-indent:18.0pt">L'adoption et l'application des normes comptables internationales au sein de l'<a href="http://fr.wikipedia.org/wiki/Union_europ%C3%A9enne" title="Union européenne">Union européenne</a> sont régies par le <a href="http://www.focusifrs.com/3/14/71/article.asp/" title="http://www.focusifrs.com/3/14/71/article.asp/">règlement (CE) 1606/2002</a> du <b>19</b> juillet <a href="http://fr.wikipedia.org/wiki/2002" title="2002">2002</a>, qui définit notamment les critères d'application d'une <a href="http://fr.wikipedia.org/wiki/Norme" title="Norme">norme</a>.</p> <p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto; text-indent:18.0pt">Le règlement européen du 19 juillet 2002, en imposant aux entreprises faisant appel public à l’épargne de présenter leurs comptes consolidés selon les normes IFRS, vise principalement à garantir une meilleure <a href="http://fr.wikipedia.org/wiki/Transparence" title="Transparence">transparence</a> comptable. En effet, la présentation des comptes de ces entreprises selon des <a href="http://fr.wikipedia.org/wiki/Norme" title="Norme">normes</a> harmonisées en facilitera la <a href="http://fr.wikipedia.org/wiki/Compr%C3%A9hension" title="Compréhension">compréhension</a> et surtout la comparaison à l’échelon européen.</p> IBhttp://www.blogger.com/profile/01753850382802357971noreply@blogger.com0tag:blogger.com,1999:blog-3216355398831499633.post-15530595795926476112011-08-14T05:07:00.001-07:002011-08-14T05:11:10.768-07:00les principes des IFRS<!--[if gte mso 9]><xml> <o:officedocumentsettings> <o:relyonvml/> <o:allowpng/> </o:OfficeDocumentSettings> </xml><![endif]--><!--[if gte mso 9]><xml> <w:worddocument> <w:view>Normal</w:View> <w:zoom>0</w:Zoom> <w:trackmoves/> <w:trackformatting/> <w:hyphenationzone>21</w:HyphenationZone> <w:punctuationkerning/> <w:validateagainstschemas/> <w:saveifxmlinvalid>false</w:SaveIfXMLInvalid> <w:ignoremixedcontent>false</w:IgnoreMixedContent> 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text-indent:18.0pt">Le principe global est simple : IFRS instituent une plus grande transparence dans la publication des comptes et obligent les <a href="http://fr.wikipedia.org/wiki/Pr%C3%A9sident_directeur_g%C3%A9n%C3%A9ral" title="Président directeur général">PDG</a> et <a href="http://fr.wikipedia.org/wiki/CEO" title="CEO">CEO</a> à s’engager sur leur exactitude. Ainsi, les entreprises sont désormais soumises à un corps de règles nationale, européenne et étrangère dont le champ d’application varie selon divers paramètres :</p> <p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto; text-indent:18.0pt">La forme juridique des entreprises : c’est ainsi que les sociétés anonymes ont déjà dû, dès l’exercice comptable 2003, tenir compte des dispositions de la loi française sur la sécurité financière du 1er août 2003 (loi n° 2003-706 publiée au JO du 2 août 2003, pp. 13220) ; </p> <p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto; text-indent:18.0pt">La structure capitalistique des entreprises : toutes les sociétés faisant appel public à l’épargne devront à partir du 1er janvier 2005 présenter leurs comptes consolidés conformément aux normes IFRS en observation du règlement européen (CE) n° 2002-1606 du parlement Européen et du Conseil du 19 juillet 2002 (JOCE, 11 septembre 2002, L. 243-1) sur l’application des normes comptables internationales. </p> IBhttp://www.blogger.com/profile/01753850382802357971noreply@blogger.com0tag:blogger.com,1999:blog-3216355398831499633.post-14427970550730960692011-08-14T05:06:00.001-07:002011-08-14T05:11:35.849-07:00Champ d'application des ifrs<!--[if gte mso 9]><xml> <o:officedocumentsettings> <o:relyonvml/> <o:allowpng/> </o:OfficeDocumentSettings> </xml><![endif]--><!--[if gte mso 9]><xml> <w:worddocument> <w:view>Normal</w:View> <w:zoom>0</w:Zoom> <w:trackmoves/> <w:trackformatting/> <w:hyphenationzone>21</w:HyphenationZone> <w:punctuationkerning/> <w:validateagainstschemas/> <w:saveifxmlinvalid>false</w:SaveIfXMLInvalid> <w:ignoremixedcontent>false</w:IgnoreMixedContent> <w:alwaysshowplaceholdertext>false</w:AlwaysShowPlaceholderText> <w:donotpromoteqf/> <w:lidthemeother>FR</w:LidThemeOther> <w:lidthemeasian>X-NONE</w:LidThemeAsian> <w:lidthemecomplexscript>AR-SA</w:LidThemeComplexScript> <w:compatibility> <w:breakwrappedtables/> 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Definitions */ table.MsoNormalTable {mso-style-name:"Table Normal"; mso-tstyle-rowband-size:0; mso-tstyle-colband-size:0; mso-style-noshow:yes; mso-style-priority:99; mso-style-parent:""; mso-padding-alt:0cm 5.4pt 0cm 5.4pt; mso-para-margin-top:0cm; mso-para-margin-right:0cm; mso-para-margin-bottom:10.0pt; mso-para-margin-left:0cm; line-height:115%; mso-pagination:widow-orphan; font-size:11.0pt; font-family:"Calibri","sans-serif"; mso-ascii-font-family:Calibri; mso-ascii-theme-font:minor-latin; mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin; mso-bidi-font-family:Arial; mso-bidi-theme-font:minor-bidi; mso-fareast-language:EN-US;} </style> <![endif]--> <p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto; text-indent:18.0pt">Les normes IFRS sont édictées par l'IASB, une structure implantée à <a href="http://fr.wikipedia.org/wiki/Londres" title="Londres">Londres</a> et dont les membres sont nommés par un <a href="http://fr.wikipedia.org/wiki/Conseil_d%27administration" title="Conseil d'administration">conseil d'administration</a> situé aux <a href="http://fr.wikipedia.org/wiki/%C3%89tats-Unis_d%27Am%C3%A9rique" title="États-Unis d'Amérique">États-Unis</a>, dans l'état du <a href="http://fr.wikipedia.org/wiki/Delaware" title="Delaware">Delaware</a>. Aujourd'hui, elles sont devenues la nouvelle <a href="http://fr.wikipedia.org/wiki/Lingua_franca" title="Lingua franca">lingua franca</a> comptable de l'<a href="http://fr.wikipedia.org/wiki/Union_europ%C3%A9enne" title="Union européenne">Union européenne</a>.</p> <p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto; text-indent:18.0pt">A priori réservées aux grands comptes, elles touchent déjà les PME. Dès le début <a href="http://fr.wikipedia.org/wiki/2005" title="2005">2005</a>, les normes comptables internationales IAS/IFRS s'appliqueront d'abord aux seuls groupes cotés en bourse, qui doivent retraiter leurs <a href="http://fr.wikipedia.org/wiki/Donn%C3%A9e" title="Donnée">données</a> comptables et financières avant le terme du 1er janvier 2005. Suivront les filiales de ces grands comptes, [environ 50 000 entreprises], puis les PME, sous la pression des échanges avec les banques ou avec les clients importants qui sont des donneurs d'ordres. Les nouvelles normes SME [Small & Medium Entities] IAS/IFRS sont attendues avant l'été <a href="http://fr.wikipedia.org/wiki/2004" title="2004">2004</a> afin d'accompagner cette évolution, souligne Eric Delesalle, président de la commission de droit comptable du Conseil supérieur de l'Ordre des experts-comptables (CSOEC).</p> <p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto; text-indent:18.0pt">Sur le fond, les normes SME IAS/IFRS reprennent le corpus des 41 règles déjà existantes, dont elles adaptent toutefois les modalités d'application. La PME choisira les normes les mieux adaptées à son activité. De plus, elles seront allégées par exemple en matière de détail des comptes, de décomposition des <a href="http://fr.wikipedia.org/wiki/Amortissement" title="Amortissement">amortissements</a> ou de précision dans les rapports d'activité sectorielle. Autre point important, l'obligation de retraitement des données comptables se limitera à l'exercice précédent (IFRS 1), contrairement aux grands comptes, qui sont censés retraiter l'ensemble de leurs bilans.</p> IBhttp://www.blogger.com/profile/01753850382802357971noreply@blogger.com0tag:blogger.com,1999:blog-3216355398831499633.post-57702007865372540812011-08-14T05:03:00.000-07:002011-08-14T05:12:12.175-07:00L'impact des IFRS<!--[if gte mso 9]><xml> <o:officedocumentsettings> <o:relyonvml/> <o:allowpng/> </o:OfficeDocumentSettings> </xml><![endif]--><!--[if gte mso 9]><xml> <w:worddocument> <w:view>Normal</w:View> <w:zoom>0</w:Zoom> <w:trackmoves/> <w:trackformatting/> <w:hyphenationzone>21</w:HyphenationZone> <w:punctuationkerning/> <w:validateagainstschemas/> <w:saveifxmlinvalid>false</w:SaveIfXMLInvalid> <w:ignoremixedcontent>false</w:IgnoreMixedContent> <w:alwaysshowplaceholdertext>false</w:AlwaysShowPlaceholderText> <w:donotpromoteqf/> <w:lidthemeother>FR</w:LidThemeOther> 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id="ieooui"></object> <style> st1\:*{behavior:url(#ieooui) } </style> <![endif]--><!--[if gte mso 10]> <style> /* Style Definitions */ table.MsoNormalTable {mso-style-name:"Table Normal"; mso-tstyle-rowband-size:0; mso-tstyle-colband-size:0; mso-style-noshow:yes; mso-style-priority:99; mso-style-parent:""; mso-padding-alt:0cm 5.4pt 0cm 5.4pt; mso-para-margin-top:0cm; mso-para-margin-right:0cm; mso-para-margin-bottom:10.0pt; mso-para-margin-left:0cm; line-height:115%; mso-pagination:widow-orphan; font-size:11.0pt; font-family:"Calibri","sans-serif"; mso-ascii-font-family:Calibri; mso-ascii-theme-font:minor-latin; mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin; mso-bidi-font-family:Arial; mso-bidi-theme-font:minor-bidi; mso-fareast-language:EN-US;} </style> <![endif]--> <p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto; text-indent:18.0pt">Un impact important est imputable aux normes IAS 14, qui imposent une <a href="http://fr.wikipedia.org/wiki/Documentation" title="Documentation">documentation</a> très détaillée des investissements, par secteur d'activité et par zone géographique. Cela suppose de s'équiper en systèmes décisionnels, ou au minimum de disposer d'une base de données métier fortement documentée qui centralise ces informations. Ceci afin de pouvoir restituer aux investisseurs ou aux banques des indicateurs de performances normalisés. Hormis la République tchèque, la Pologne ou la Slovénie, peu de pays ont décidé l'établissement de comptes individuels selon les normes IAS/IFRS. De fait, le règlement européen du 19 juillet 2002 impose leur adoption avant le 1er janvier 2005 uniquement pour les comptes consolidés des entreprises cotées.</p> <p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto; text-indent:18.0pt">Un impact non moins important est celui de la norme IAS 38 sur les <a href="http://fr.wikipedia.org/w/index.php?title=Immobilisations_incorporelles&action=edit" title="Immobilisations incorporelles">immobilisations incorporelles</a>, qui impose une comptabilisation du <a href="http://fr.wikipedia.org/wiki/Capital_immat%C3%A9riel" title="Capital immatériel">capital immatériel</a> des <a href="http://fr.wikipedia.org/wiki/Entreprise" title="Entreprise">entreprises</a>. Cette méthode de comptabilisation a pour effet de donner un fondement normalisé à la <a href="http://fr.wikipedia.org/wiki/Cr%C3%A9ation_de_valeur" title="Création de valeur">création de valeur</a> et à l'évaluation de la rentabilité des projets d'<a href="http://fr.wikipedia.org/wiki/Ing%C3%A9nierie_des_connaissances" title="Ingénierie des connaissances">ingénierie des connaissances</a>. Elle a donc un impact considérable sur l'<a href="http://fr.wikipedia.org/wiki/%C3%89conomie_du_savoir" title="Économie du savoir">économie du savoir</a>.</p> <p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto; text-indent:18.0pt">A moins de quelques semaines de l'entrée en vigueur des <a href="http://fr.wikipedia.org/wiki/Norme" title="Norme">normes</a> IAS/IFRS, une entreprise sur deux n'a encore entamé aucun chantier. L'adoption de la norme SME destinée aux PME s'effectuera à moyen et à long terme, sous l'impulsion des <a href="http://fr.wikipedia.org/wiki/Banque" title="Banque">banques</a> et des donneurs d'ordre.</p> <p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto; text-indent:18.0pt">A cet effet, les adaptations du <a href="http://fr.wikipedia.org/w/index.php?title=Syst%C3%A8me_d%E2%80%99information&action=edit" title="Système d’information">système d’information</a> nécessitent la mise en œuvre d’outils <a href="http://fr.wikipedia.org/wiki/Informatique" title="Informatique">informatiques</a> qui permettent l’extraction de <a href="http://fr.wikipedia.org/wiki/Donn%C3%A9e" title="Donnée">données</a> plus nombreuses et souvent issues de <a href="http://fr.wikipedia.org/wiki/Bases_de_donn%C3%A9es" title="Bases de données">bases de données</a> disparates. Les flux comptables classiques ne comportent à ce jour pas suffisamment d’informations pour satisfaire aux normes IFRS. L’acquisition de ces outils devra se faire avec précaution pour garantir leur compatibilité avec les systèmes existants et leur évolutivité à raison des normes comptables qui n’ont pas fini d’évoluer. Il n’est pas exclu que l’<a href="http://fr.wikipedia.org/wiki/Audit" title="Audit">audit</a> de l’existant conduise les entreprises à remettre intégralement en question leur système d’information et à en revoir l’<a href="http://fr.wikipedia.org/wiki/Urbanisation_du_syst%C3%A8me_d%27information" title="Urbanisation du système d'information">architecture globale</a> de manière à privilégier un projet d’ensemble harmonisé.</p> <p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto; text-indent:18.0pt">La mise en œuvre de ce volet sécuritaire serait incomplète sans une définition ou redéfinition précise des procédures d’accès aux applications, des plans de secours, d’<a href="http://fr.wikipedia.org/wiki/Archivage" title="Archivage">archivage</a> et de protection des <a href="http://fr.wikipedia.org/wiki/Donn%C3%A9e" title="Donnée">données</a> personnelles (voir la fonction de CPD décrite dans un précédent n° de RIE).</p> <p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto; text-indent:18.0pt">Sur le plan contractuel, la définition du référentiel de conformité, le respect des délais ou la cohérence des adaptations issues de sources distinctes figureront parmi les préoccupations récurrentes des entreprises. Ajoutons que le fait que tout ou partie du <a href="http://fr.wikipedia.org/w/index.php?title=Syst%C3%A8me_d%E2%80%99information&action=edit" title="Système d’information">système d’information</a> soit placé en <a href="http://fr.wikipedia.org/wiki/Infog%C3%A9rance" title="Infogérance">infogérance</a> ne modifie pas leurs <a href="http://fr.wikipedia.org/wiki/Obligation" title="Obligation">obligations</a>. Le <a href="http://fr.wikipedia.org/wiki/Contrat" title="Contrat">contrat</a> d’<a href="http://fr.wikipedia.org/wiki/Infog%C3%A9rance" title="Infogérance">infogérance</a> nécessitera dans ce cas un toilettage pour y intégrer une clause d’<a href="http://fr.wikipedia.org/wiki/Audit" title="Audit">audit</a> adaptée ainsi qu’une définition précise des niveaux de <a href="http://fr.wikipedia.org/wiki/S%C3%A9curit%C3%A9_informatique" title="Sécurité informatique">sécurité</a> et des procédures de contrôle conformes aux nouveaux textes normatifs.</p> <p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto; text-indent:18.0pt">Les exigences d’une information financière sécurisée vont entraîner une réorganisation importante des procédures internes des <span class="MsoHyperlink">entreprises</span> et le renforcement corrélatif de la <a href="http://fr.wikipedia.org/wiki/S%C3%A9curit%C3%A9_du_syst%C3%A8me_d%27information" title="Sécurité du système d'information">sécurité de leur système d’information</a>. Pour celles qui font appel public à l’<a href="http://fr.wikipedia.org/wiki/%C3%89pargne" title="Épargne">épargne</a> et qui sont installées dans un <a href="http://fr.wikipedia.org/wiki/%C3%89tat_membre" title="État membre">État membre</a> de l’<a href="http://fr.wikipedia.org/wiki/Union_Europ%C3%A9enne" title="Union Européenne">Union Européenne</a>, il s’agit d’ores et déjà d’une priorité en raison du règlement européen imposant à compter du 1er janvier 2005, de suivre le nouveau <a href="http://fr.wikipedia.org/wiki/R%C3%A9f%C3%A9rentiel" title="Référentiel">référentiel</a> dans leurs comptes consolidés.</p> IBhttp://www.blogger.com/profile/01753850382802357971noreply@blogger.com0