{"id":19192,"date":"2025-12-10T13:31:00","date_gmt":"2025-12-10T18:31:00","guid":{"rendered":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/lordre\/nouvelles-et-publications\/exemples-illustratifs-au-sujet-de-la-divulgation-des-incertitudes-dans-les-etats-financiers\/"},"modified":"2026-05-28T12:43:17","modified_gmt":"2026-05-28T16:43:17","slug":"exemples-illustratifs-au-sujet-de-la-divulgation-des-incertitudes-dans-les-etats-financiers","status":"publish","type":"post","link":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/lordre\/nouvelles-et-publications\/exemples-illustratifs-au-sujet-de-la-divulgation-des-incertitudes-dans-les-etats-financiers\/","title":{"rendered":"IFRS | Publication r\u00e9cente d\u2019exemples illustratifs au sujet de la divulgation des incertitudes dans les \u00e9tats financiers"},"content":{"rendered":"\n<p>En novembre 2025, l\u2019International Accounting Standards Board a publi\u00e9<\/p>\n\n\n\n<p><a href=\"https:\/\/www.ifrs.org\/news-and-events\/news\/2025\/11\/iasb-issues-illustrative-examples-reporting-uncertainties-financial-statements\/\" rel=\"noopener noreferrer\" target=\"_blank\">six exemples<\/a><\/p>\n\n\n\n<p>illustrant comment les entreprises qui appliquent les normes\u00a0 IFRS de comptabilit\u00e9 peuvent mieux communiquer les effets des incertitudes li\u00e9es aux changements climatiques dans leurs \u00e9tats financiers.\u00a0<\/p>\n\n\n\n<p>Les principes sous-jacents \u00e0 ces exemples s\u2019appliquent \u00e9galement \u00e0 d\u2019autres incertitudes.\u00a0<\/p>\n\n\n\n<p>Les informations actuellement fournies par les entreprises sur les effets des incertitudes sont parfois insuffisantes ou semblent incoh\u00e9rentes avec les informations fournies en dehors de leurs \u00e9tats financiers.\u00a0<\/p>\n\n\n\n<p>Ces exemples n\u2019ont pas \u00e9t\u00e9 publi\u00e9s dans la Partie I du<\/p>\n\n\n\n<p><em>Manuel de CPA Canada &#8211; Comptabilit\u00e9<\/em><\/p>\n\n\n\n<p>. Ils ne sont pas disponibles gratuitement ni en fran\u00e7ais.\u00a0<\/p>\n\n\n\n<p>Le<\/p>\n\n\n\n<p><a href=\"https:\/\/cpaquebec.wp.vortexdev.com\/wp-content\/uploads\/imported-legacy-assets\/climate-related-examples-ie-july-2025.pdf\" rel=\"noopener noreferrer\" target=\"_blank\">brouillon presque final<\/a><\/p>\n\n\n\n<p>publi\u00e9 par le personnel de l\u2019IASB en juillet 2025 est accessible gratuitement en anglais et ne diff\u00e8re de la version finale que par des d\u00e9tails \u00e9ditoriaux mineurs.\u00a0<\/p>\n\n\n\n<p>L\u2019<\/p>\n\n\n\n<p><a href=\"https:\/\/cpaquebec.wp.vortexdev.com\/wp-content\/uploads\/imported-legacy-assets\/fr-iasb-ed-2024-6-climate-uncertainties-fs.pdf\" rel=\"noopener noreferrer\" target=\"_blank\">expos\u00e9-sondage<\/a><\/p>\n\n\n\n<p>publi\u00e9 en 2024 proposait 8 exemples et est disponible en fran\u00e7ais.<\/p>\n\n\n\n<p>\u00a0<\/p>\n\n\n","protected":false},"excerpt":{"rendered":"<p>En novembre 2025, l\u2019International Accounting Standards Board a publi\u00e9 six exemples illustrant comment les entreprises qui appliquent les normes\u00a0 IFRS&hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[32],"tags":[],"region":[],"type_publications":[],"class_list":["post-19192","post","type-post","status-publish","format-standard","hentry","category-avis-dexperts"],"pp_statuses_selecting_workflow":false,"pp_workflow_action":"current","pp_status_selection":"publish","pp_force_visibility":null,"pp_subpost_visibility":null,"pp_inherited_force_visibility":null,"pp_inherited_subpost_visibility":null,"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-06 06:33:15","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category","extraData":[]},"publishpress_future_workflow_manual_trigger":{"enabledWorkflows":[]},"authors":[],"_links":{"self":[{"href":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/wp-json\/wp\/v2\/posts\/19192","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/wp-json\/wp\/v2\/comments?post=19192"}],"version-history":[{"count":2,"href":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/wp-json\/wp\/v2\/posts\/19192\/revisions"}],"predecessor-version":[{"id":19619,"href":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/wp-json\/wp\/v2\/posts\/19192\/revisions\/19619"}],"wp:attachment":[{"href":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/wp-json\/wp\/v2\/media?parent=19192"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/wp-json\/wp\/v2\/categories?post=19192"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/wp-json\/wp\/v2\/tags?post=19192"},{"taxonomy":"region","embeddable":true,"href":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/wp-json\/wp\/v2\/region?post=19192"},{"taxonomy":"type_publications","embeddable":true,"href":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/wp-json\/wp\/v2\/type_publications?post=19192"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}