{"id":2175,"date":"2023-05-12T19:02:27","date_gmt":"2023-05-12T17:02:27","guid":{"rendered":"https:\/\/www.xbrlfrance.org\/?p=2175"},"modified":"2023-05-12T19:02:27","modified_gmt":"2023-05-12T17:02:27","slug":"appel-a-commentaire-dxbrl-international-sur-la-signature-electronique","status":"publish","type":"post","link":"https:\/\/www.xbrlfrance.org\/?p=2175","title":{"rendered":"Appel \u00e0 commentaire d\u2019XBRL international sur la signature \u00e9lectronique"},"content":{"rendered":"\n<p>L\u2019article 33 r\u00e9cemment modifi\u00e9 de la directive 2013\/34\/UE exige que les membres des organes d\u2019administration, de direction et de surveillance d\u2019une entreprise aient la responsabilit\u00e9 collective de veiller \u00e0 ce que les rapports financiers et de durabilit\u00e9 soient conformes aux exigences en mati\u00e8re de num\u00e9risation \u00e9nonc\u00e9es dans le r\u00e8glement d\u00e9l\u00e9gu\u00e9 (UE) 2019\/815 (ESEF). Les auditeurs doivent \u00e9galement se prononcer sur la conformit\u00e9 des rapports num\u00e9riques.<\/p>\n<p>Dans ce contexte, il est important qu\u2019en tant que documents juridiques, les rapports num\u00e9riques et les rapports d\u2019audit qui sont des fichiers \u00e9lectroniques, soient prot\u00e9g\u00e9s pour s\u2019assurer qu\u2019ils n\u2019ont pas \u00e9t\u00e9 falsifi\u00e9s.<\/p>\n<p>Le groupe de travail sur la \u00ab\u00a0signature num\u00e9rique en XBRL\u00a0\u00bb d\u2019XBRL International a publi\u00e9 une <a href=\"https:\/\/www.xbrl.org\/REQ\/digital-signatures-requirements\/REQ-2023-05-03\/digital-signatures-requirements-2023-05-03.html\">consultation<\/a> sur les exigences requises pour mettre en place des signatures \u00e9lectroniques sur les rapports digitalis\u00e9s. Cette consultation est ouverte \u00e0 commentaires jusqu\u2019au 7 juillet 2023.<\/p>\n<p>Nous encourageons vivement les parties int\u00e9ress\u00e9es, et en particulier les fournisseurs de logiciels et les r\u00e9gulateurs, \u00e0 r\u00e9pondre \u00e0 cette consultation.<\/p>\n<p>\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>L\u2019article 33 r\u00e9cemment modifi\u00e9 de la directive 2013\/34\/UE exige que les membres des organes d\u2019administration, de direction et de surveillance d\u2019une entreprise aient la responsabilit\u00e9 collective de veiller \u00e0 ce que les rapports financiers et de durabilit\u00e9 soient conformes aux exigences en mati\u00e8re de num\u00e9risation \u00e9nonc\u00e9es dans le r\u00e8glement d\u00e9l\u00e9gu\u00e9 (UE) 2019\/815 (ESEF). Les auditeurs [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[27],"tags":[],"class_list":["post-2175","post","type-post","status-publish","format-standard","hentry","category-dernieres-infos"],"_links":{"self":[{"href":"https:\/\/www.xbrlfrance.org\/index.php?rest_route=\/wp\/v2\/posts\/2175","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.xbrlfrance.org\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.xbrlfrance.org\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.xbrlfrance.org\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.xbrlfrance.org\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=2175"}],"version-history":[{"count":1,"href":"https:\/\/www.xbrlfrance.org\/index.php?rest_route=\/wp\/v2\/posts\/2175\/revisions"}],"predecessor-version":[{"id":2176,"href":"https:\/\/www.xbrlfrance.org\/index.php?rest_route=\/wp\/v2\/posts\/2175\/revisions\/2176"}],"wp:attachment":[{"href":"https:\/\/www.xbrlfrance.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2175"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.xbrlfrance.org\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2175"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.xbrlfrance.org\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2175"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}