{"id":19195,"date":"2024-09-30T09:24:00","date_gmt":"2024-09-30T13:24:00","guid":{"rendered":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/lordre\/nouvelles-et-publications\/ifrs-modifications-de-portee-limitee-au-classement-et-evaluation-des-instruments-financiers\/"},"modified":"2026-05-28T12:18:21","modified_gmt":"2026-05-28T16:18:21","slug":"ifrs-modifications-de-portee-limitee-au-classement-et-evaluation-des-instruments-financiers","status":"publish","type":"post","link":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/lordre\/nouvelles-et-publications\/ifrs-modifications-de-portee-limitee-au-classement-et-evaluation-des-instruments-financiers\/","title":{"rendered":"IFRS (comptabilit\u00e9) \u2013 Modifications de port\u00e9e limit\u00e9e au classement et \u00e0 l\u2019\u00e9valuation des instruments financiers"},"content":{"rendered":"\n<p>L\u2019IASB a publi\u00e9 des modifications aux normes <em>IFRS 9 Instruments financiers<\/em> et <em>IFRS 7 Instruments financiers : Informations \u00e0 fournir<\/em>. Ces modifications portent notamment sur le classement des actifs financiers qui sont assortis de caract\u00e9ristiques li\u00e9es \u00e0 des enjeux environnementaux, sociaux et de gouvernance (ESG), ainsi que sur la d\u00e9comptabilisation d\u2019un passif financier r\u00e9gl\u00e9 au moyen d\u2019un syst\u00e8me de paiement \u00e9lectronique. <\/p>\n\n\n\n<p><span data-contrast=\"auto\">Des informations \u00e0 fournir ont \u00e9t\u00e9 ajout\u00e9es en ce qui concerne les placements dans des instruments de capitaux propres d\u00e9sign\u00e9s comme \u00e9tant \u00e0 la juste valeur par le biais des autres \u00e9l\u00e9ments du r\u00e9sultat global et les instruments financiers dont les modalit\u00e9s contractuelles pourraient modifier l\u2019\u00e9ch\u00e9ancier ou le montant des flux de tr\u00e9sorerie contractuels en fonction de la r\u00e9alisation (ou de la non-r\u00e9alisation) d\u2019une \u00e9ventualit\u00e9, par exemple des cibles li\u00e9es \u00e0 des facteurs ESG. Ces modifications s\u2019appliquent pour les exercices ouverts \u00e0 compter du <\/span><span data-contrast=\"auto\"><strong>1<\/strong><\/span><strong><span data-contrast=\"auto\"><sup>er<\/sup><\/span><span data-contrast=\"auto\"> janvier 2026<\/span><\/strong><span data-contrast=\"auto\">. Ces modifications ne sont pas encore publi\u00e9es dans le <\/span><span data-contrast=\"auto\"><em>Manuel de CPA Canada \u2013 Comptabilit\u00e9<\/em><\/span><span data-contrast=\"auto\">.<\/span><\/p>\n\n\n\n<p><a href=\"https:\/\/www.frascanada.ca\/fr\/normes-ifrs\/projets\/flux-tresorerie-contractuels%20%20\" rel=\"noopener noreferrer\" target=\"_blank\">Apprenez-en plus &gt;<\/a><\/p>\n\n\n","protected":false},"excerpt":{"rendered":"<p>L\u2019IASB a publi\u00e9 des modifications aux normes IFRS 9 Instruments financiers et IFRS 7 Instruments financiers : Informations \u00e0 fournir.&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-19195","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 08:07:10","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\/19195","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=19195"}],"version-history":[{"count":1,"href":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/wp-json\/wp\/v2\/posts\/19195\/revisions"}],"predecessor-version":[{"id":19334,"href":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/wp-json\/wp\/v2\/posts\/19195\/revisions\/19334"}],"wp:attachment":[{"href":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/wp-json\/wp\/v2\/media?parent=19195"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/wp-json\/wp\/v2\/categories?post=19195"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/wp-json\/wp\/v2\/tags?post=19195"},{"taxonomy":"region","embeddable":true,"href":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/wp-json\/wp\/v2\/region?post=19195"},{"taxonomy":"type_publications","embeddable":true,"href":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/wp-json\/wp\/v2\/type_publications?post=19195"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}