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         Tout sur les normes

Actualité des normes février/mars 2010

Normes professionnelles d'audit : CNCC - Commission européenne

Vie professionnelle : H3C / CNCC

Réglementation comptable et financière : Légifrance - ANC - AMF

Les normes IFRS : IASB

IFRS au plan européen : EFRAG

Les normes comptables pour le secteur public : IFAC

NORMES PROFESSIONNELLES D’AUDIT

CNCC

Nature du texte

Libellé

Date de

publication
Avis technique

Modalités de mise en œuvre par le commissaire aux comptes du dépositaire de son intervention prévue à l'article 323-10 du règlement général de l'AMF

Exemples de diligences

12/02/10
Avis technique Certification par les commissaires aux comptes des mutuelles du rapport détaillant les sommes et avantages au bénéfice de chaque administrateur 12/02/10
Note Note relative à l'arrêté des comptes des entreprises d'assurance pour l'exercice 2009 12/02/10
Communiqué Attestation EcoFolio - Actualisation du communiqué du 29 janvier 2008 26/02/10
Communiqué Mention de l’état d’avancement des travaux d’audit par les sociétés cotées à l’occasion de la publication de leurs résultats 25/02/10
Modèle Modèle de lettre d'affirmation Comptes consolidés IFRS 2009 25/02/10
Modèle Modèle de déclaration d'indépendance annuelle du commissaire aux comptes au comité spécialisé 25/02/10
Guide Mission Pack Petites Entreprises - v1.3 10/03/10

Commission européenne

Nature du texte

Libellé

Date de

publication
Consultation Synthèse des commentaires - Consultation sur l'adoption des normes internationales d'audit 11/03/10

VIE PROFESSIONNELLE

H3C / CNCC

Nature du texte

Libellé

Date de

publication
H3C /Avis

Avis du 15 février 2010 rendu en application de l'article R. 821-6 du code de commerce sur une saisine relative à une succession de mission

Avis complémentaire du 19 février 2010

04/03/10
H3C / Communiqué Inscription des entités d’audit de pays tiers 05/03/10
CNCC / Formation Mise à jour des formulaires de demandes d'homologation 01/03/10

REGLEMENTATION COMPTABLE ET FINANCIERE

Textes législatifs

Nature du texte

Libellé

Date de

publication
Arrêté Arrêté du 24 février 2010 relatif à l'application du plan comptable unique des organismes de sécurité sociale 04/03/10
Arrêté Arrêté du 15 février 2010 relatif au plan comptable applicable aux établissements et services privés sociaux et médico-sociaux 24/02/10

ANC

Nature du texte

Libellé

Date de publication
Réponse Lettre en réponse à la Consultation européenne sur la norme internationale d’information financière pour les petites et moyennes entreprises
La réponse intégrale 		12/03/10
Réponse Lettre en réponse à l'IASB au sujet de l'exposé-sondage sur le rapport de gestion (Management commentary) 23/02/10
Avis Avis n° 2010-01 sur le projet de décret relatif à la comptabilité simplifiée des commerçants 17/02/10

AMF

Nature du texte

Libellé

Date de publication
Communiqué

Lignes directrices précisant certaines dispositions du règlement général en matière de lutte contre le blanchiment des capitaux et le financement du terrorisme

Lignes directrices conjointes de l’AMF et de TRACFIN sur l’obligation de déclaration en matière de lutte contre le blanchiment des capitaux et le financement du terrorisme

Le communiqué de l'AMF

15/03/10
Guide

Guide relatif au dépôt de l'information réglementée auprès de l’AMF et à sa diffusion

Tables de correspondance entre le règlement général de l'AMF et la nomenclature pour le dépôt de l'information réglementée par les diffuseurs professionnels

02/03/10
       

LES NORMES IFRS

IASB

Nature du texte

Libellé

Date de publication

Date limite pour commentaires
Exposé-sondage

Cadre conceptuel pour l'information financière : définition de l'entité

( Exposure Draft: Conceptual Framework for Financial Reporting: The Reporting Entity)

11/03/10 16/07/10

IFRS AU PLAN EUROPEEN

EFRAG

Nature du texte

Libellé

Date de publication

Date limite pour commentaires
Avis final

Avis favorable à l'adoption des amendements à IFRS 1 concernant l’exemption pour les premiers adoptants sur l'information comparative à fournir selon IFRS 7

(EFRAGs Endorsement Advice and Effects Study Report on the Amendment to IFRS 1 : Limited Exemption from Comparative IFRS 7 Disclosures for First-time Adopters)

22/02/10  
Avis final

Avis favorable à l'adoption de IAS 24, IFRIC 14 et IFRIC 19

(EFRAG's Final Endorsement Advice and Effects Study Report on IAS 24, IFRIC 14 and IFRIC 19)

03/02/10  
Projet d'avis

Projet d'avis sur la compatibilité de la norme IFRS pour les PME avec les directives comptables européennes

(EFRAG's draft advice on compatibility of the IFRS for SMEs and the EU Accounting Directives)

01/03/10 19/04/10
Réponse finale

Réponse au sujet de l'exposé-sondage "Rapport de gestion"

(EFRAG's comment letter on IASB ED 'Management Commentary')

09/03/10  

Projet de réponse /

Consultation

Projet de réponse et consultation au sujet de l'exposé-sondage "Instruments Financiers : coût amorti et dépréciation"

(EFRAG's draft comment letter on the IASB's ED Financial Instruments: Amortised Cost and Impairment)

(EFRAG Consultation on Operational Effects)

22/02/10

et

18/03/10

 01/06/10
Projet de réponse

Projet de réponse au sujet de l'exposé-sondage relatif à l’évaluation des passifs dans le champ de IAS 37

(EFRAG's draft comment letter on the IASB's ED Measurement of Liabilities in IAS 37)

Prolongation du délai pour commentaires

22/02/10

19/03/10

 07/05/10
Papier de recherche

Papier de recherche sur la proposition de nouvelle définition d’un actif - préparé conjointement avec l'Autorité des Normes Comptables (ANC)

(Research Paper on the proposed new Definition of an Asset)

03/02/10  

LES NORMES COMPTABLES POUR LE SECTEUR PUBLIC

IFAC

Nature du texte

Libellé

Date de publication

Date limite pour commentaires
Exposé-sondage

Accords de concessions de services vus de l'entité concédante

(Service Concession Arrangements: Grantor)

19/02/10 30/06/10

Liste des Sigles :
AMF : Autorité des Marchés Financiers
CNC : Conseil National de la Comptabilité
CNCC : Compagnie Nationale des Commissaires aux comptes
CRC : Comité de la Réglementation Comptable (France)
EFRAG : European Financial Reporting Advisory Group
H3C : Haut Conseil du Commissariat aux Comptes
IAASB : International Auditing and Assurance Standards Board
IAESB : International Accounting Education Standards Board
IASB : International Accounting Standards Board
IESBA : International Ethics Standards Board for Accountants
IFAC : International Federation of Accountants
IFRIC : International Financial Reporting Interpretations Committee
OEC : Ordre des Experts-Comptables
PAIB : Professional Accountants in Business Committee

L'Académie est une initiative de l'Ordre des Experts-Comptables

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>language_codes array Array(1)
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object_version object[eZContentObjectVersion] Object
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edit_template string 'ezimage'
result_template string 'ezimage'
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validation_log NULL
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>edit_template string 'ezimage'
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>class_display_info array Array(2)
is_a string 'ezimage'
display_info array Array(4)
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>view array Array(1)
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class_display_info array Array(2)
>edit array Array(1)
>view array Array(0)

var/academie/storage/images/partenaires_majeures/comptalia/37647-17-fre-FR/comptalia_academiepartenaires.png
3005
Attribute Type Value
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contentobject_id string 2896
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language_code string 'fre-FR'
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attribute_original_id string 0
sort_key_int string 0
sort_key_string string ''
data_type_string string 'ezimage'
data_text string ' '
data_int NULL
data_float string 0
contentclass_attribute object[eZContentClassAttribute] Object
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>serialized_description_list NULL
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>data_type_string string 'ezimage'
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>temporary_object_attribute object[eZContentObjectAttribute] Object
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>name string 'logo'
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>descriptionList array Array(2)
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contentclass_attribute_identifier string 'logo'
contentclass_attribute_name string 'logo'
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>small array Array(19)
>tiny array Array(19)
>medium array Array(19)
>large array Array(19)
>rss array Array(19)
>home array Array(19)
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>liensutiles array Array(19)
>panoramique array Array(19)
>photoPresident array Array(19)
>cfpcmenudroite array Array(19)
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>logo array Array(19)
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>academiehome array Array(19)
>academiepreviewvideo array Array(19)
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>academiepartenaires_grand array Array(19)
>vignettevideo array Array(19)
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>mini array Array(19)
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>annuairenb array Array(19)
>infocetvideos array Array(19)
>65econgres array Array(19)
>ico array Array(19)
>original array Array(19)
has_http_value boolean false
value object[eZImageAliasHandler] Object
>alternative_text string ''
>original_filename string 'logo_comptalia.png'
>is_valid string 1
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>small array Array(19)
>tiny array Array(19)
>medium array Array(19)
>large array Array(19)
>rss array Array(19)
>home array Array(19)
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>original array Array(19)
has_content string 1
class_content string ''
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>language_codes array Array(1)
>language_js_array string '[ { locale: 'fre-FR', name: 'French (France)' } ]'
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>always_available integer 0
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object_version object[eZContentObjectVersion] Object
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>complete_translation_list array Array(1)
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edit_template string 'ezimage'
result_template string 'ezimage'
has_validation_error boolean false
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language object[eZContentObjectAttribute] Object
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is_a string 'ezimage'
display_info array Array(4)
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class_display_info array Array(2)
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