{"id":21896,"date":"2024-09-16T11:18:00","date_gmt":"2024-09-16T15:18:00","guid":{"rendered":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/lordre\/nouvelles-et-publications\/publication-des-ifrs-18-et-ifrs-19\/"},"modified":"2026-06-08T15:19:28","modified_gmt":"2026-06-08T19:19:28","slug":"publication-des-ifrs-18-et-ifrs-19","status":"publish","type":"post","link":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/lordre\/nouvelles-et-publications\/publication-des-ifrs-18-et-ifrs-19\/","title":{"rendered":"Conseil des normes comptables | IFRS (Comptabilit\u00e9) \u2013 Publication des IFRS 18 et IFRS 19"},"content":{"rendered":"\n<p>IFRS 18 \u00ab \u00c9tats financiers : Pr\u00e9sentation et informations \u00e0 fournir \u00bb et IFRS 19 \u00ab Filiales n\u2019ayant pas d\u2019obligation d\u2019information du public : Informations \u00e0 fournir \u00bb ont \u00e9t\u00e9 int\u00e9gr\u00e9es \u00e0 la Partie I du<\/p>\n\n\n\n<p><em>Manuel de CPA Canada \u2013 Comptabilit\u00e9<\/em><\/p>\n\n\n\n<p>en septembre 2024.\u00a0<\/p>\n\n\n\n<p>IFRS 18 remplace IAS 1 \u00ab Pr\u00e9sentation des \u00e9tats financiers \u00bb et \u00e9nonce les dispositions en mati\u00e8re de pr\u00e9sentation et d\u2019informations \u00e0 fournir dans les \u00e9tats financiers \u00e0 usage g\u00e9n\u00e9ral. Elle s&#039;applique aux exercices ouverts \u00e0 compter du 1<\/p>\n\n\n\n<sup>er<\/sup>\n\n\n\n<p>janvier 2027, et l&#039;application anticip\u00e9e est permise\u00a0 \u00a0<\/p>\n\n\n\n<p>IFRS 19 permet aux filiales admissibles d&#039;appliquer des obligations d&#039;information r\u00e9duites plut\u00f4t que celles \u00e9nonc\u00e9es dans les autres Normes IFRS de comptabilit\u00e9. Elle s&#039;applique aux p\u00e9riodes de pr\u00e9sentation de l&#039;information financi\u00e8re ouvertes \u00e0 compter du 1<\/p>\n\n\n\n<sup>er<\/sup>\n\n\n\n<p>janvier 2027, et l&#039;application anticip\u00e9e est permise.\u00a0<\/p>\n\n\n\n<p>Pour en savoir plus :\u00a0<\/p>\n\n\n\n<p><a href=\"https:\/\/www.frascanada.ca\/fr\/normes-ifrs\/projets\/etats-financiers-base\" rel=\"noopener noreferrer\" target=\"_blank\">\u00c9tats financiers de base &gt;<\/a><\/p>\n\n\n\n<p><a href=\"https:\/\/www.frascanada.ca\/fr\/normes-ifrs\/projets\/filiales-pme\" rel=\"noopener noreferrer\" target=\"_blank\">Initiative concernant les informations \u00e0 fournir \u2013 Informations \u00e0 fournir par les filiales n\u2019ayant pas d\u2019obligation d\u2019information du public &gt;<\/a><\/p>\n\n\n\n<p>\u00a0<\/p>\n\n\n","protected":false},"excerpt":{"rendered":"<p>IFRS 18 \u00ab \u00c9tats financiers : Pr\u00e9sentation et informations \u00e0 fournir \u00bb et IFRS 19 \u00ab Filiales n\u2019ayant pas d\u2019obligation&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-21896","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":"2026-08-08 14:09:29","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\/21896","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=21896"}],"version-history":[{"count":1,"href":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/wp-json\/wp\/v2\/posts\/21896\/revisions"}],"predecessor-version":[{"id":22469,"href":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/wp-json\/wp\/v2\/posts\/21896\/revisions\/22469"}],"wp:attachment":[{"href":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/wp-json\/wp\/v2\/media?parent=21896"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/wp-json\/wp\/v2\/categories?post=21896"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/wp-json\/wp\/v2\/tags?post=21896"},{"taxonomy":"region","embeddable":true,"href":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/wp-json\/wp\/v2\/region?post=21896"},{"taxonomy":"type_publications","embeddable":true,"href":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/wp-json\/wp\/v2\/type_publications?post=21896"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}