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         Tout sur les normes

Actualités des normes - mars/avril 2010

 

 Normes professionnelles d'audit : H3C/CNCC  

 Vie professionnelle : IFAC - Légifrance - OEC

 Réglementation comptable et financière : ANC - AMF

 Les normes IFRS : IASB

 IFRS au plan européen : Commission européenne - EFRAG

NORMES PROFESSIONNELLES D’AUDIT

  H3C   - CNCC   

Nature du texte

Libellé

Date de

publication
H3C/Avis Avis sur la norme "Obligations du commissaire aux comptes relatives à la lutte contre le blanchiment des capitaux et le financement du terrorisme" 08/04/10
CNCC/Note d’information Note d'information NI.I "Les rapports du commissaire aux comptes sur les comptes annuels et consolidés" et NI.II "Le commissaire aux comptes et les événements postérieurs à la clôture de l'exercice" mises à jour afin d'intégrer les modifications liées à la publication de la NEP 9510 25/03/10
CNCC/
Tableau 		Offices publics d'habitat : tableau d'application des textes du Code de la construction et de l'habitation concernant les conventions réglementées 22/03/10

 

VIE PROFESSIONNELLE

IFAC

Comité / Nature du texte

Libellé

Date de publication

Date limite pour commentaires
IAESB / Consultation

Consultation sur la une révision de la norme IES 8, "Compétences requises pour les professionnels de l'audit"

(Consultation Paper on the Revision of International Education Standard 8 : Competence Requirements for Audit Professionals)

12/03/10 15/06/10

 

 

Textes législatifs   

Nature du texte

Libellé

Date de

publication
Décret Décret n° 2010-297 du 19 mars 2010 relatif au régime d'autorisation et de conventionnement des professionnels de l'expertise comptable (Visa fiscal) 21/03/10

OEC    

Nature du texte

Libellé

Date de

publication
Projet de norme professionnelle Adoption de la norme professionnelle sur le blanchiment 31/03/10

 

 

REGLEMENTATION COMPTABLE ET FINANCIERE

 

ANC

Nature du texte

Libellé

Date de publication
Règlement intérieur Arrêté du 11 mars 2010 portant homologation du règlement intérieur de l’Autorité des normes comptables 31/03/10
Avis Avis afférent au projet de décret relatif à l’organisation financière et à l’investissement immobilier des établissements de santé 10/03/10

AMF

Nature du texte

Libellé

Date de publication

Date limite de consultation
Instruction

Instruction n° 2010-01 relative à la certification par l'AMF d'un examen relatif aux connaissances professionnelles de certaines personnes physiques placées sous l'autorité d'un prestataire de services d'investissement ou agissant pour son compte

Le communiqué de l'AMF

Questions - réponses - Certification professionnelle des acteurs de marché

23/03/10  
Consultation

Lancement d’une consultation publique sur le régime applicable au rachat de titres de créance ne donnant pas accès au capital

Le communiqué de l'AMF

30/03/10 30/04/10

 

LES NORMES IFRS

IASB

Nature du texte

Libellé

Date de publication

Date limite pour commentaires
Document de discussion

Activités extractives

(Extractive Activities)

06/04/10 30/07/10

 

IFRS AU PLAN EUROPEEN

Commission européenne

Nature du texte

Libellé

Date de publication

Date d'entrée en vigueur
Règlement Règlement (UE) n° 243/2010 portant adoption des améliorations aux normes internationales d'information financière IFRS 24/03/10

01/07/09

01/01/10
Règlement Règlement (UE) n° 244/2010 portant adoption des amendements de IFRS 2 - Transactions intra-groupe dont le paiement est fondé sur des actions et qui sont réglées en trésorerie 24/03/10 01/01/10

 

EFRAG

Nature du texte

Libellé

Date de publication

Date limite pour commentaires
Projet de réponse

Projet de réponse amendé à l'exposé-sondage Evaluation des passifs dans IAS 37

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

13/04/10 07/05/10
Projet de réponse

Projet de réponse au projet de cadre conceptuel concernant le concept d'entité

(EFRAG's draft comment letter on the IASB's ED Conceptual Framework for Financial Reporting: The Reporting Entity)

13/04/10 25/06/10
Document de discussion

Synthèse des réponses reçues au document de discussion "Présentation de la performance"

(“Performance Reporting – summary of comments in response to the European Discussion Paper”)

14/04/10  

 

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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>creator object[eZContentObject] Object
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>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
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>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
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edit_template string 'ezimage'
result_template string 'ezimage'
has_validation_error boolean false
validation_error NULL
validation_log NULL
language object[eZContentObjectAttribute] Object
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>contentobject_id string 2893
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>data_type_string string 'ezimage'
>data_text string ' '
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>data_float string 0
>contentclass_attribute object[eZContentClassAttribute] Object
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>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
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>object object[eZContentObject] Object
>object_version object[eZContentObjectVersion] Object
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>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 17
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
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>serialized_description_list NULL
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>data_type_string string 'ezimage'
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>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'
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is_information_collector string 0
is_required string 0
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>alternative_text string ''
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>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)
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>multiuploadthumbnail array Array(19)
>mainstory1 array Array(19)
>mainstory2 array Array(19)
>mainstory3 array Array(19)
>block2items1 array Array(19)
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>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)
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>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
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>contentclass_id string 22
>name string 'Comptalia'
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>published string 1227697055
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>class_name string 'Fiche Partenaire'
>content_class object[eZContentClass] Object
>contentobject_attributes array Array(16)
>owner object[eZContentObject] Object
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>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
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>can_create_class_list array Array(0)
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>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
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>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
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>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 13275
>contentobject_id string 2896
>creator_id string 1198
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>status string 1
>created string 1324388603
>modified string 1324388620
>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 17
>language_code string 'fre-FR'
>language_id string 4
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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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>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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>edit_template string 'ezimage'
>result_template string 'ezimage'
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>language object[eZContentObjectAttribute] Object
>is_a 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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class_display_info array Array(2)
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