{"id":2337,"date":"2024-04-17T21:56:02","date_gmt":"2024-04-17T19:56:02","guid":{"rendered":"https:\/\/fidef.org\/?page_id=2337"},"modified":"2024-04-19T00:22:15","modified_gmt":"2024-04-18T22:22:15","slug":"elementor-2337","status":"publish","type":"page","link":"https:\/\/fidef.org\/?page_id=2337","title":{"rendered":"Normes comptables"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"2337\" class=\"elementor elementor-2337\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2bf16b3 e-flex e-con-boxed e-con e-parent\" data-id=\"2bf16b3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4961ba9 elementor-widget elementor-widget-image\" data-id=\"4961ba9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"822\" height=\"380\" src=\"https:\/\/fidef.org\/wp-content\/uploads\/2024\/04\/NORMES-REPORTING-ENTREPRISES.png\" class=\"attachment-large size-large wp-image-2328\" alt=\"Normes reporting d&#039;entreprise\" srcset=\"https:\/\/fidef.org\/wp-content\/uploads\/2024\/04\/NORMES-REPORTING-ENTREPRISES.png 822w, https:\/\/fidef.org\/wp-content\/uploads\/2024\/04\/NORMES-REPORTING-ENTREPRISES-500x231.png 500w, https:\/\/fidef.org\/wp-content\/uploads\/2024\/04\/NORMES-REPORTING-ENTREPRISES-300x139.png 300w, https:\/\/fidef.org\/wp-content\/uploads\/2024\/04\/NORMES-REPORTING-ENTREPRISES-768x355.png 768w, https:\/\/fidef.org\/wp-content\/uploads\/2024\/04\/NORMES-REPORTING-ENTREPRISES-150x69.png 150w, https:\/\/fidef.org\/wp-content\/uploads\/2024\/04\/NORMES-REPORTING-ENTREPRISES-480x222.png 480w\" sizes=\"(max-width:767px) 480px, (max-width:822px) 100vw, 822px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-fc0087f e-flex e-con-boxed e-con e-parent\" data-id=\"fc0087f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-eacec4b elementor-widget elementor-widget-heading\" data-id=\"eacec4b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">SUPPORTS<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0b1f236 e-flex e-con-boxed e-con e-parent\" data-id=\"0b1f236\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e7413f7 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"e7413f7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-312235d elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile e-flex e-con-boxed e-con e-parent\" data-id=\"312235d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3aa12c6 elementor-widget elementor-widget-heading\" data-id=\"3aa12c6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/fidef.org\/wp-content\/uploads\/2024\/04\/IAASB-2022-Manuel-Volume-1-final-SECURE.pdf\">Manuel des prises de position internationales en mati\u00e8re de gestion de la qualit\u00e9, d'audit, d'examen limit\u00e9, d'autres missions d'assurance et de services connexes VOLUME I<\/a><\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8428f18 e-flex e-con-boxed e-con e-parent\" data-id=\"8428f18\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-eeecb22 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"eeecb22\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-522eb26 elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile e-flex e-con-boxed e-con e-parent\" data-id=\"522eb26\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a973a0e elementor-widget elementor-widget-heading\" data-id=\"a973a0e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/fidef.org\/wp-content\/uploads\/2024\/04\/IAASB-2022-Manuel-Volume-2-final-SECURE.pdf\">Manuel des prises de position internationales en mati\u00e8re de gestion de la qualit\u00e9, d'audit, d'examen limit\u00e9, d'autres missions d'assurance et de services connexes VOLUME II<\/a><\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b18262b e-flex e-con-boxed e-con e-parent\" data-id=\"b18262b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4037876 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"4037876\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8ee072f elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile e-flex e-con-boxed e-con e-parent\" data-id=\"8ee072f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9725e76 elementor-widget elementor-widget-heading\" data-id=\"9725e76\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/fidef.org\/wp-content\/uploads\/2024\/04\/Volume-III-2022-IPSASB-HB-FR-SECURE.pdf\">Manuel des prises de position internationales en mati\u00e8re de gestion de la qualit\u00e9, d'audit, d'examen limit\u00e9, d'autres missions d'assurance et de services connexes VOLUME III<\/a><\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2d042ec e-flex e-con-boxed e-con e-parent\" data-id=\"2d042ec\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d91de05 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"d91de05\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c3b672c e-flex e-con-boxed e-con e-parent\" data-id=\"c3b672c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-25ce560 elementor-widget elementor-widget-image\" data-id=\"25ce560\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"822\" height=\"380\" src=\"https:\/\/fidef.org\/wp-content\/uploads\/2024\/04\/normes-reporting-secteur-public-1.png\" class=\"attachment-large size-large wp-image-2385\" alt=\"Normes reporting secteur public\" srcset=\"https:\/\/fidef.org\/wp-content\/uploads\/2024\/04\/normes-reporting-secteur-public-1.png 822w, https:\/\/fidef.org\/wp-content\/uploads\/2024\/04\/normes-reporting-secteur-public-1-500x231.png 500w, https:\/\/fidef.org\/wp-content\/uploads\/2024\/04\/normes-reporting-secteur-public-1-300x139.png 300w, https:\/\/fidef.org\/wp-content\/uploads\/2024\/04\/normes-reporting-secteur-public-1-768x355.png 768w, https:\/\/fidef.org\/wp-content\/uploads\/2024\/04\/normes-reporting-secteur-public-1-150x69.png 150w, https:\/\/fidef.org\/wp-content\/uploads\/2024\/04\/normes-reporting-secteur-public-1-480x222.png 480w\" sizes=\"(max-width:767px) 480px, (max-width:822px) 100vw, 822px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-31a811e e-flex e-con-boxed e-con e-parent\" data-id=\"31a811e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bf1e4b9 elementor-widget elementor-widget-heading\" data-id=\"bf1e4b9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">SUPPORTS<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-aab4522 e-flex e-con-boxed e-con e-child\" data-id=\"aab4522\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3f87889 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"3f87889\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1b13c4b e-flex e-con-boxed e-con e-child\" data-id=\"1b13c4b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-131fa2e elementor-widget elementor-widget-heading\" data-id=\"131fa2e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/fidef.org\/wp-content\/uploads\/2024\/04\/Volume-I-2022-IPSASB-HB-FR-SECURE.pdf\">Manuel des Normes Comptables Internationales du Secteur Public VOLUME I<\/a><\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e764992 e-flex e-con-boxed e-con e-child\" data-id=\"e764992\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3bb7257 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"3bb7257\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-85cde44 e-flex e-con-boxed e-con e-child\" data-id=\"85cde44\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7caf14c elementor-widget elementor-widget-heading\" data-id=\"7caf14c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/fidef.org\/wp-content\/uploads\/2024\/04\/Volume-II-2022-IPSASB-HB-FR-SECURE.pdf\">Manuel des Normes Comptables Internationales du Secteur Public VOLUME II<\/a><\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-03abd32 e-flex e-con-boxed e-con e-child\" data-id=\"03abd32\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c335405 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"c335405\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6424e6c e-flex e-con-boxed e-con e-child\" data-id=\"6424e6c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0de2975 elementor-widget elementor-widget-heading\" data-id=\"0de2975\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/fidef.org\/wp-content\/uploads\/2024\/04\/Volume-III-2022-IPSASB-HB-FR-SECURE.pdf\">Manuel des Normes Comptables Internationales du Secteur Public VOLUME III<\/a><\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9004cfa e-flex e-con-boxed e-con e-child\" data-id=\"9004cfa\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6f4bd36 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"6f4bd36\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ef7b429 e-flex e-con-boxed e-con e-parent\" data-id=\"ef7b429\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>SUPPORTS Manuel des prises de position internationales en mati\u00e8re de gestion de la qualit\u00e9, d&rsquo;audit, d&rsquo;examen limit\u00e9, d&rsquo;autres missions d&rsquo;assurance et de services connexes VOLUME I<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"folder":[],"class_list":["post-2337","page","type-page","status-publish","hentry"],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/fidef.org\/index.php?rest_route=\/wp\/v2\/pages\/2337","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fidef.org\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/fidef.org\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/fidef.org\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/fidef.org\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=2337"}],"version-history":[{"count":26,"href":"https:\/\/fidef.org\/index.php?rest_route=\/wp\/v2\/pages\/2337\/revisions"}],"predecessor-version":[{"id":2388,"href":"https:\/\/fidef.org\/index.php?rest_route=\/wp\/v2\/pages\/2337\/revisions\/2388"}],"wp:attachment":[{"href":"https:\/\/fidef.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2337"}],"wp:term":[{"taxonomy":"folder","embeddable":true,"href":"https:\/\/fidef.org\/index.php?rest_route=%2Fwp%2Fv2%2Ffolder&post=2337"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}