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         Tout sur les normes

Actualité des Normes Janvier 2010

Normes professionnelles d'audit : CNCC

Vie professionnelle : Légifrance/Ministère - H3C

Réglementation comptable et financière : AMF

Les normes IFRS : IASB

Les normes comptables pour le secteur public : IFAC

NORMES PROFESSIONNELLES D’AUDIT

CNCC

Nature du texte

Libellé

Date de

publication
Avis technique « Délais de paiement » 01/02/10
Communiqué

Communiqué relatif à la publication de la NEP n° 9510 relative au rapport de gestion / Modifications apportées à la troisième partie du rapport du commissaire aux comptes sur les comptes annuels et consolidés et actualisation des exemples de rapports figurant dans la Note d'information n° I

Communiqué du 1er février

NEP 9510

Modifications apportées à la troisième partie du rapport du commissaire aux comptes sur les comptes annuels et consolidés - Exemples de rapports actualisés

01/02/10

VIE PROFESSIONNELLE

Textes législatifs - Ministère

Nature du texte

Libellé

Date de

publication
Décret

Décret n° 2010-131 du 10 février 2010 modifiant le code de déontologie de la profession de commissaire aux comptes

Do cument CNCC - Code de déontologie - Mise à jour du 10 février 2010

12/02/10
Ministère de l'Enseignement supérieur et de la Recherche / Circulaire Circulaire n° 2009-1038 du 30-12-2009 - Validation des acquis de l'expérience - Mise en œuvre en vue de l'obtention du diplôme de comptabilité et de gestion et du diplôme supérieur de comptabilité et de gestion 28/01/10

H3C

Nature du texte

Libellé

Date de

publication
Décision

Décision 2010-01 relative aux procédures et mesures de contrôle interne en matière de lutte contre le blanchiment des capitaux et le financement du terrorisme (Séance du 14 janvier 2010 )

Le communiqué

04/02/10
Accord

Accord d’échange d’informations entre l’AMF et le H3C concernant le contrôle qualité des travaux des commissaires aux comptes

Le communiqué

10/02/10

REGLEMENTATION COMPTABLE ET FINANCIERE

AMF

Nature du texte

Libellé

Date de publication
Instruction Instruction n° 2005-11 du 13 décembre 2005 (modifiée) relative à l'information à diffuser en cas d'offre au public ou d'admission aux négociations de titres financiers sur un marché réglementé 21/01/10
Recommandation

Recommandation relative à la présentation des éléments d'évaluation et des risques du patrimoine immobilier des sociétés cotées

Le communiqué

08/02/10
Recommandation

Recommandation sur la communication financière des sociétés cotées à l'occasion de la publication de leurs résultats

Le communiqué

05/02/10
Communiqué Ventes à découvert : l’AMF prolonge les mesures exceptionnelles sur les valeurs financières dans l'attente de la définition d'un régime permanent au niveau européen 27/01/10
Position

Offres au public de titres financiers à vocation principale de déductibilité fiscale (ISF ou IR) soumises au visa de l’AMF

Le communiqué

22/01/10

LES NORMES IFRS

IASB

 

Nature du texte

Libellé

Date de publication

Date d'entrée en vigueur
IFRS

Exemption pour les premiers adoptants sur l'information comparative à fournir selon IFRS 7 - Amendement à IFRS 1

(Limited Exemption from Comparative IFRS 7 Disclosures for First-time Adopters - Amendement to IFRS 1)

 28/01/10 01/07/10

LES NORMES COMPTABLES POUR LE SECTEUR PUBLIC

IFAC /PublicSector

Nature du texte

Libellé

Date de publication

Date d’entrée en vigueur
IPSAS

Améliorations des IPSASs

(Improvements to IPSASs)

28/01/10  
IPSAS

IPSAS 31, Actifs incorporels

(Intangible Assets)

28/01/10 01/04/11
IPSAS

IPSAS 30, Instruments financiers : informations à fournir

(Financial instruments : Disclosures)

19/01/10 01/01/13
IPSAS

IPSAS 29, Instruments financiers : comptabilisation et évaluation

(Financial instruments : Recognition and Measurement )

 19/01/10 01/01/13
IPSAS

IPSAS 28, Instruments financiers : présentation

(Financial Instruments : Presentation)

19/01/10 01/01/13

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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>parent_nodes array Array(1)
>can_read boolean false
>can_remove boolean false
>data_map array Array(16)
>node_assignments array Array(1)
>contentobject object[eZContentObject] Object
>initial_language object[eZContentLanguage] Object
>language_list array Array(1)
>translation boolean false
>translation_list array Array(1)
>complete_translation_list array Array(1)
>temp_main_node object[eZContentObjectTreeNode] Object
view_template string 'ezimage'
edit_template string 'ezimage'
result_template string 'ezimage'
has_validation_error boolean false
validation_error NULL
validation_log NULL
language object[eZContentObjectAttribute] Object
>id string 37606
>contentobject_id string 2893
>version string 6
>language_code string 'fre-FR'
>language_id string 4
>contentclassattribute_id string 264
>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
>contentclass_attribute_identifier string 'logo'
>contentclass_attribute_name string 'logo'
>can_translate integer 1
>is_information_collector string 0
>is_required string 0
>content object[eZImageAliasHandler] Object
>has_http_value boolean false
>value object[eZImageAliasHandler] Object
>has_content string 1
>class_content string ''
>object object[eZContentObject] Object
>object_version object[eZContentObjectVersion] Object
>view_template string 'ezimage'
>edit_template string 'ezimage'
>result_template string 'ezimage'
>has_validation_error boolean false
>validation_error NULL
>validation_log NULL
>language object[eZContentObjectAttribute] Object
>is_a string 'ezimage'
>display_info array Array(4)
>class_display_info array Array(2)
is_a string 'ezimage'
display_info array Array(4)
>edit array Array(1)
>view array Array(1)
>collection array Array(1)
>result array Array(1)
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
id string 37647
contentobject_id string 2896
version string 19
language_code string 'fre-FR'
language_id string 4
contentclassattribute_id string 264
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
>id string 264
>serialized_name_list string 'a:2:{s:6:"fre-FR";s:4:"logo";s:16:"always-available";s:6:"fre-FR";}'
>serialized_description_list NULL
>version string 0
>contentclass_id string 22
>identifier string 'logo'
>placement string 2
>is_searchable string 0
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>can_translate string 1
>is_information_collector string 0
>data_type_string string 'ezimage'
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>data_text4 string ''
>data_text5 string ''
>serialized_data_text NULL
>category string ''
>content string ''
>temporary_object_attribute object[eZContentObjectAttribute] Object
>data_type object[eZImageType] Object
>display_info array Array(2)
>name string 'logo'
>nameList array Array(2)
>description string ''
>descriptionList array Array(2)
>data_text_i18n string ''
>data_text_i18n_list array Array(2)
contentclass_attribute_identifier string 'logo'
contentclass_attribute_name string 'logo'
can_translate integer 1
is_information_collector string 0
is_required string 0
content object[eZImageAliasHandler] Object
>alternative_text string ''
>original_filename string 'logo_comptalia.png'
>is_valid string 1
>reference array Array(19)
>small array Array(19)
>tiny array Array(19)
>medium array Array(19)
>large array Array(19)
>rss array Array(19)
>home array Array(19)
>derniersarticles array Array(19)
>soushome array Array(19)
>liensutiles array Array(19)
>panoramique array Array(19)
>photoPresident array Array(19)
>cfpcmenudroite array Array(19)
>couverturehome array Array(19)
>panoramiquehome array Array(19)
>espaceheader array Array(19)
>communicant array Array(19)
>communicant2 array Array(19)
>multiuploadthumbnail array Array(19)
>mainstory1 array Array(19)
>mainstory2 array Array(19)
>mainstory3 array Array(19)
>block2items1 array Array(19)
>block2items2 array Array(19)
>block3items3 array Array(19)
>blockgallery1 array Array(19)
>imagelarge array Array(19)
>listitem array Array(19)
>articleimage array Array(19)
>articlethumbnail array Array(19)
>gallerythumbnail array Array(19)
>galleryline array Array(19)
>logo array Array(19)
>infoboximage array Array(19)
>billboard array Array(19)
>infocetarticle array Array(19)
>academiedroite array Array(19)
>academiehome array Array(19)
>academiepreviewvideo array Array(19)
>academiepartenaires array Array(19)
>academiepartenaires_grand array Array(19)
>vignettevideo array Array(19)
>bandeauhome array Array(19)
>mini array Array(19)
>mininb array Array(19)
>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
>reference array Array(19)
>small array Array(19)
>tiny array Array(19)
>medium array Array(19)
>large array Array(19)
>rss array Array(19)
>home array Array(19)
>derniersarticles array Array(19)
>soushome array Array(19)
>liensutiles array Array(19)
>panoramique array Array(19)
>photoPresident array Array(19)
>cfpcmenudroite array Array(19)
>couverturehome array Array(19)
>panoramiquehome array Array(19)
>espaceheader array Array(19)
>communicant array Array(19)
>communicant2 array Array(19)
>multiuploadthumbnail array Array(19)
>mainstory1 array Array(19)
>mainstory2 array Array(19)
>mainstory3 array Array(19)
>block2items1 array Array(19)
>block2items2 array Array(19)
>block3items3 array Array(19)
>blockgallery1 array Array(19)
>imagelarge array Array(19)
>listitem array Array(19)
>articleimage array Array(19)
>articlethumbnail array Array(19)
>gallerythumbnail array Array(19)
>galleryline array Array(19)
>logo array Array(19)
>infoboximage array Array(19)
>billboard array Array(19)
>infocetarticle array Array(19)
>academiedroite array Array(19)
>academiehome array Array(19)
>academiepreviewvideo array Array(19)
>academiepartenaires array Array(19)
>academiepartenaires_grand array Array(19)
>vignettevideo array Array(19)
>bandeauhome array Array(19)
>mini array Array(19)
>mininb array Array(19)
>annuairenb array Array(19)
>infocetvideos array Array(19)
>65econgres array Array(19)
>ico array Array(19)
>original array Array(19)
has_content string 1
class_content string ''
object object[eZContentObject] Object
>id string 2896
>section_id string 1
>owner_id string 14
>contentclass_id string 22
>name string 'Comptalia'
>is_published string 0
>published string 1227697055
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>author_array array Array(1)
>class_name string 'Fiche Partenaire'
>content_class object[eZContentClass] Object
>contentobject_attributes array Array(16)
>owner object[eZContentObject] Object
>related_contentobject_array array Array(0)
>related_contentobject_count string 0
>reverse_related_contentobject_array array Array(0)
>reverse_related_contentobject_count string 0
>linked_contentobject_array array Array(0)
>linked_contentobject_count string 0
>reverse_linked_contentobject_array array Array(0)
>reverse_linked_contentobject_count string 0
>embedded_contentobject_array array Array(0)
>embedded_contentobject_count string 0
>reverse_embedded_contentobject_array array Array(0)
>reverse_embedded_contentobject_count string 0
>can_read boolean true
>can_pdf boolean true
>can_diff boolean false
>can_create boolean false
>can_create_class_list array Array(0)
>can_edit boolean false
>can_translate boolean false
>can_remove boolean false
>can_move boolean false
>can_move_from boolean false
>can_view_embed boolean false
>data_map array Array(16)
>grouped_data_map array Array(1)
>main_parent_node_id string 2992
>assigned_nodes array Array(1)
>parent_nodes array Array(1)
>main_node_id string 3005
>main_node object[eZContentObjectTreeNode] Object
>default_language string 'fre-FR'
>content_action_list boolean false
>class_identifier string 'fiche_partenaire'
>class_group_id_list array Array(1)
>match_ingroup_id_list boolean false
>current_language string 'fre-FR'
>current_language_object object[eZContentLanguage] Object
>initial_language object[eZContentLanguage] Object
>initial_language_code string 'fre-FR'
>available_languages array Array(1)
>language_codes array Array(1)
>language_js_array string '[ { locale: 'fre-FR', name: 'French (France)' } ]'
>languages array Array(1)
>all_languages array Array(1)
>can_edit_languages array Array(0)
>can_create_languages array Array(0)
>always_available integer 0
>allowed_assign_section_list array Array(1)
>allowed_assign_state_id_list array Array(0)
>allowed_assign_state_list array Array(0)
>state_id_array array Array(0)
>state_identifier_array array Array(0)
object_version object[eZContentObjectVersion] Object
>id string 13827
>contentobject_id string 2896
>creator_id string 1198
>version string 19
>status string 1
>created string 1333005265
>modified string 1333005298
>workflow_event_pos string 0
>user_id string 0
>language_mask string 5
>initial_language_id string 4
>creator object[eZContentObject] Object
>name string 'Comptalia'
>version_name string 'Comptalia'
>main_parent_node_id string 2992
>contentobject_attributes array Array(16)
>related_contentobject_array array Array(0)
>reverse_related_object_list array Array(0)
>parent_nodes array Array(1)
>can_read boolean false
>can_remove boolean false
>data_map array Array(16)
>node_assignments array Array(1)
>contentobject object[eZContentObject] Object
>initial_language object[eZContentLanguage] Object
>language_list array Array(1)
>translation boolean false
>translation_list array Array(1)
>complete_translation_list array Array(1)
>temp_main_node object[eZContentObjectTreeNode] Object
view_template string 'ezimage'
edit_template string 'ezimage'
result_template string 'ezimage'
has_validation_error boolean false
validation_error NULL
validation_log NULL
language object[eZContentObjectAttribute] Object
>id string 37647
>contentobject_id string 2896
>version string 19
>language_code string 'fre-FR'
>language_id string 4
>contentclassattribute_id string 264
>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
>contentclass_attribute_identifier string 'logo'
>contentclass_attribute_name string 'logo'
>can_translate integer 1
>is_information_collector string 0
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>content object[eZImageAliasHandler] Object
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>value object[eZImageAliasHandler] Object
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>object object[eZContentObject] Object
>object_version object[eZContentObjectVersion] Object
>view_template string 'ezimage'
>edit_template string 'ezimage'
>result_template string 'ezimage'
>has_validation_error boolean false
>validation_error NULL
>validation_log NULL
>language object[eZContentObjectAttribute] Object
>is_a string 'ezimage'
>display_info array Array(4)
>class_display_info array Array(2)
is_a string 'ezimage'
display_info array Array(4)
>edit array Array(1)
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>collection array Array(1)
>result array Array(1)
class_display_info array Array(2)
>edit array Array(1)
>view array Array(0)