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         Tout sur les normes

Actualité des Normes - Mai 2010

Normes professionnelles d'audit : CNCC 

Réglementation comptable et financière : ANC - AMF

Les normes IFRS : IASB

IFRS au plan européen : Commission européenne - EFRAG

       

NORMES PROFESSIONNELLES D’AUDIT

CNCC

Nature du texte

Libellé

Date de

publication
Avis technique Avis technique relatif au rapport d'information du commissaire aux comptes sur les modalités de la fusion ou de la scission de coopératives agricoles ou unions en application de l'article R. 526-9 du code rural 20/05/10

REGLEMENTATION COMPTABLE ET FINANCIERE

  ANC

Nature du texte

Libellé

Date de publication
Rapport d’activité Rapport d’activité 2009 du Conseil national de la comptabilité 18/05/10

 

AMF

Nature du texte

Libellé

Date de publication

Date limite de consultation
Communiqué L’AMF attire l’attention sur les risques liés aux émissions obligataires destinées à un large public 28/05/10  
Communiqué Examens certifiés par l'AMF : rappel des modalités et de la date d'application 20/05/10  
Communiqué L’AMF salue l’adoption de la définition européenne des OPCVM monétaires du CESR 20/05/10  
Consultation

Consultation sur le projet de rapport « Etat des lieux et perspectives de la régulation de la gestion d’actifs à l’occasion de la transposition de la directive OPCVM IV »

Le communiqué

02/06/10 30/06/10
Rapport

Rapport annuel 2009 du médiateur

Le communiqué

Document de présentation

27/05/10  

 

LES NORMES IFRS

IASB

Nature du texte

Libellé

Date de publication

Date limite pour commentaires
Exposé-sondage

Présentation des autres éléments du résultat global - Proposition d’amendements de la norme IAS 1

(Presentation of Items of Other Comprehensive Income - Proposed amendments to IAS 1)

27/05/10 30/09/10
Exposé-sondage

Option à la juste valeur des passifs financiers

(Fair Value Option for Financial Liabilities)

11/05/10 16/07/10

IFRS AU PLAN EUROPEEN

 

Commission européenne (http://ec.europa.eu/internal_market/accounting/index_fr.htm)

Nature du texte

Libellé

Date de publication
Consultation

Résumé des réponses reçues à la consultation sur la norme IFRS pour les PME

(Summary Report of The Responses Received To The Commission's Consultation on the International Financial Reporting Standard for Small and Medium-Sized Entities)

31/05/10

 

 

EFRAG

Nature du texte

Libellé

Date de publication

Date limite pour commentaires
Appel à commentaires

Appel à commentaires au sujet de l'adoption des améliorations aux IFRS

(EFRAG requests comments on its initial technical assessment of the Improvements to IFRS…)

17/05/10 17/06/10
Réponse finale

Réponse à l'exposé-sondage Evaluation des passifs dans IAS 37

(EFRAG Comment letter to ED Measurement of Liabilities in IAS 37)

20/05/10  
Projet de réponse

Projet de réponse à l'exposé-sondage Régimes à prestations définies - Proposition d'amendements de IAS 19

(EFRAG's draft comment letter on the IASB's ED Defined Benefit Plans: Proposed amendments to IAS 19)

21/05/10 25/08/10

 

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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>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
>is_required string 0
>can_translate string 1
>is_information_collector string 0
>data_type_string string 'ezimage'
>data_int1 string 2
>data_int2 string 0
>data_int3 string 0
>data_int4 string 0
>data_float1 string 0
>data_float2 string 0
>data_float3 string 0
>data_float4 string 0
>data_text1 string ''
>data_text2 string ''
>data_text3 string ''
>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
>modified string 1333005298
>current_version string 19
>status string 1
>remote_id string '2b42fefb7f20307c6c63d6e6d0f4254f'
>language_mask string 4
>initial_language_id string 4
>current object[eZContentObjectVersion] Object
>versions array Array(10)
>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
>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)