{"id":2246,"date":"2023-10-16T15:37:17","date_gmt":"2023-10-16T13:37:17","guid":{"rendered":"https:\/\/www.xbrlfrance.org\/?p=2246"},"modified":"2023-12-27T12:52:15","modified_gmt":"2023-12-27T11:52:15","slug":"le-futur-esap-et-autres-de-16h15-a-17h30","status":"publish","type":"post","link":"https:\/\/www.xbrlfrance.org\/?p=2246","title":{"rendered":"Le Futur (ESAP et autres) &#8211; de 16h15 \u00e0 17h30"},"content":{"rendered":"\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-2247\" src=\"https:\/\/www.xbrlfrance.org\/wp-content\/uploads\/2023\/10\/Le-Futur.png\" alt=\"\" width=\"503\" height=\"181\" srcset=\"https:\/\/www.xbrlfrance.org\/wp-content\/uploads\/2023\/10\/Le-Futur.png 1271w, https:\/\/www.xbrlfrance.org\/wp-content\/uploads\/2023\/10\/Le-Futur-300x108.png 300w, https:\/\/www.xbrlfrance.org\/wp-content\/uploads\/2023\/10\/Le-Futur-1024x368.png 1024w, https:\/\/www.xbrlfrance.org\/wp-content\/uploads\/2023\/10\/Le-Futur-768x276.png 768w, https:\/\/www.xbrlfrance.org\/wp-content\/uploads\/2023\/10\/Le-Futur-620x223.png 620w\" sizes=\"auto, (max-width: 503px) 100vw, 503px\" \/><\/p>\n\n\n\n<p>Le futur : Cap 2025 et ann\u00e9es suivantes<\/p>\n<ul>\n<li>16h15 &#8211; 16h40 &#8211; <a href=\"https:\/\/www.xbrlfrance.org\/wp-content\/uploads\/2023\/10\/ESMA65-11528-ESAP-Upcoming-work.pdf\">Point sur ESAP, Travaux de l&#8217;ESMA<\/a> &#8211; Eduardo Moral Prieto &#8211; Senior Officer \u00e0 l&#8217;ESMA <a href=\"https:\/\/www.xbrlfrance.org\/wp-content\/uploads\/2023\/10\/ESMA65-11528-ESAP-Upcoming-work.pdf\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-2579\" src=\"https:\/\/www.xbrlfrance.org\/wp-content\/uploads\/2023\/10\/Adobe_Acrobat.png\" alt=\"\" width=\"45\" height=\"45\" srcset=\"https:\/\/www.xbrlfrance.org\/wp-content\/uploads\/2023\/10\/Adobe_Acrobat.png 256w, https:\/\/www.xbrlfrance.org\/wp-content\/uploads\/2023\/10\/Adobe_Acrobat-150x150.png 150w, https:\/\/www.xbrlfrance.org\/wp-content\/uploads\/2023\/10\/Adobe_Acrobat-46x46.png 46w\" sizes=\"auto, (max-width: 45px) 100vw, 45px\" \/><\/a> \u00a0 \u00a0 <a href=\"https:\/\/www.xbrlfrance.org\/wp-content\/uploads\/2023\/12\/CONFERENCE-ANNUELLE-XBRL-4.1_Eduardo_ESMA_PART-ONE.mp4\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-2644\" src=\"https:\/\/www.xbrlfrance.org\/wp-content\/uploads\/2023\/10\/video-46x46-2.jpg\" alt=\"\" width=\"46\" height=\"46\" \/><\/a>\u00a0 \u00a0PARTIE UN\u00a0 \u00a0 \u00a0<a href=\"https:\/\/www.xbrlfrance.org\/wp-content\/uploads\/2023\/10\/CONFERENCE-ANNUELLE-XBRL-4.1_Eduardo_ESMA_PART-TWO.mp4\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-2643\" src=\"https:\/\/www.xbrlfrance.org\/wp-content\/uploads\/2023\/10\/video-46x46-1.jpg\" alt=\"\" width=\"46\" height=\"46\" \/><\/a>\u00a0 \u00a0PARTIE DEUX\u00a0<\/li>\n<li>16h40 &#8211; 17h00 &#8211; <a href=\"https:\/\/www.xbrlfrance.org\/wp-content\/uploads\/2023\/10\/comptes-sociaux-xbrl-France-2023.pdf\">Les comptes annuels en XBRL en France<\/a>, Pierre Hamon &#8211; Amana France <a href=\"https:\/\/www.xbrlfrance.org\/wp-content\/uploads\/2023\/10\/comptes-sociaux-xbrl-France-2023.pdf\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-2579\" src=\"https:\/\/www.xbrlfrance.org\/wp-content\/uploads\/2023\/10\/Adobe_Acrobat.png\" alt=\"\" width=\"45\" height=\"45\" srcset=\"https:\/\/www.xbrlfrance.org\/wp-content\/uploads\/2023\/10\/Adobe_Acrobat.png 256w, https:\/\/www.xbrlfrance.org\/wp-content\/uploads\/2023\/10\/Adobe_Acrobat-150x150.png 150w, https:\/\/www.xbrlfrance.org\/wp-content\/uploads\/2023\/10\/Adobe_Acrobat-46x46.png 46w\" sizes=\"auto, (max-width: 45px) 100vw, 45px\" \/><\/a>\u00a0 \u00a0 <a href=\"https:\/\/www.xbrlfrance.org\/wp-content\/uploads\/2023\/12\/CONFERENCE-ANNUELLE-XBRL-4.2-HAMON.mp4\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-2643\" src=\"https:\/\/www.xbrlfrance.org\/wp-content\/uploads\/2023\/10\/video-46x46-1.jpg\" alt=\"\" width=\"46\" height=\"46\" \/><\/a><\/li>\n<li>17h00 &#8211; 17h25 &#8211; Les Sujets de r\u00e9flexion:\n<ul>\n<li><a href=\"https:\/\/www.xbrlfrance.org\/wp-content\/uploads\/2023\/10\/CONF-ACCESSIBILITE-POMELO-PARADIGM-1.pdf\">Reporting et accessibilit\u00e9<\/a> &#8211; Caroline Peronnet et Mathilde Ballant (Pomelo-Paradigm, XBRL France)\u00a0 <a href=\"https:\/\/www.xbrlfrance.org\/wp-content\/uploads\/2023\/10\/CONF-ACCESSIBILITE-POMELO-PARADIGM-1.pdf\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-2579\" src=\"https:\/\/www.xbrlfrance.org\/wp-content\/uploads\/2023\/10\/Adobe_Acrobat.png\" alt=\"\" width=\"43\" height=\"43\" srcset=\"https:\/\/www.xbrlfrance.org\/wp-content\/uploads\/2023\/10\/Adobe_Acrobat.png 256w, https:\/\/www.xbrlfrance.org\/wp-content\/uploads\/2023\/10\/Adobe_Acrobat-150x150.png 150w, https:\/\/www.xbrlfrance.org\/wp-content\/uploads\/2023\/10\/Adobe_Acrobat-46x46.png 46w\" sizes=\"auto, (max-width: 43px) 100vw, 43px\" \/><\/a>\u00a0 \u00a0 <a href=\"https:\/\/www.xbrlfrance.org\/wp-content\/uploads\/2023\/10\/CONFERENCE-ANNUELLE-XBRL-4.3_reporting-et-accessibilite.mp4\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-2644\" src=\"https:\/\/www.xbrlfrance.org\/wp-content\/uploads\/2023\/10\/video-46x46-2.jpg\" alt=\"\" width=\"46\" height=\"46\" \/><\/a><\/li>\n<li><a href=\"https:\/\/www.xbrlfrance.org\/wp-content\/uploads\/2023\/10\/2023_12_11_conf-XBRL-FR_Signature-electronique.pdf\">Signature \u00e9lectronique<\/a> &#8211; Marc Houllier (Corporatings, XBRL France) <a href=\"https:\/\/www.xbrlfrance.org\/wp-content\/uploads\/2023\/10\/2023_12_11_conf-XBRL-FR_Signature-electronique.pdf\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-2579\" src=\"https:\/\/www.xbrlfrance.org\/wp-content\/uploads\/2023\/10\/Adobe_Acrobat.png\" alt=\"\" width=\"45\" height=\"45\" srcset=\"https:\/\/www.xbrlfrance.org\/wp-content\/uploads\/2023\/10\/Adobe_Acrobat.png 256w, https:\/\/www.xbrlfrance.org\/wp-content\/uploads\/2023\/10\/Adobe_Acrobat-150x150.png 150w, https:\/\/www.xbrlfrance.org\/wp-content\/uploads\/2023\/10\/Adobe_Acrobat-46x46.png 46w\" sizes=\"auto, (max-width: 45px) 100vw, 45px\" \/><\/a>\u00a0 \u00a0 \u00a0 <a href=\"https:\/\/www.xbrlfrance.org\/wp-content\/uploads\/2023\/10\/CONFERENCE-ANNUELLE-XBRL-4.4_Signature-electronique.mp4\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-2644\" src=\"https:\/\/www.xbrlfrance.org\/wp-content\/uploads\/2023\/10\/video-46x46-2.jpg\" alt=\"\" width=\"46\" height=\"46\" \/><\/a><\/li>\n<li><a href=\"https:\/\/www.xbrlfrance.org\/wp-content\/uploads\/2023\/10\/2023_12_11_conf-XBRL-FR_XBRL-et-machine-learning.pdf\">IA et Inline XBRL<\/a> &#8211; Marc Houllier (Corporatings, XBRL France) <a href=\"https:\/\/www.xbrlfrance.org\/wp-content\/uploads\/2023\/10\/2023_12_11_conf-XBRL-FR_XBRL-et-machine-learning.pdf\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-2579\" src=\"https:\/\/www.xbrlfrance.org\/wp-content\/uploads\/2023\/10\/Adobe_Acrobat.png\" alt=\"\" width=\"46\" height=\"46\" srcset=\"https:\/\/www.xbrlfrance.org\/wp-content\/uploads\/2023\/10\/Adobe_Acrobat.png 256w, https:\/\/www.xbrlfrance.org\/wp-content\/uploads\/2023\/10\/Adobe_Acrobat-150x150.png 150w, https:\/\/www.xbrlfrance.org\/wp-content\/uploads\/2023\/10\/Adobe_Acrobat-46x46.png 46w\" sizes=\"auto, (max-width: 46px) 100vw, 46px\" \/><\/a><\/li>\n<\/ul>\n<\/li>\n<li>17h25 &#8211; 17h30 &#8211; Cl\u00f4ture<\/li>\n<\/ul>\n<p>\u00a0<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>Speaker :<br>Eduardo Moral Prieto<br>ESMA<br><img loading=\"lazy\" decoding=\"async\" width=\"125\" height=\"165\" src=\"https:\/\/www.xbrlfrance.org\/wp-content\/uploads\/2023\/12\/Eduardo-Moral_-002.jpg\" alt=\"\"><br><\/td><td>Eduardo Moral travaille en tant que responsable principal des politiques \u00e0 l&#8217;Autorit\u00e9 europ\u00e9enne des march\u00e9s financiers (ESMA) sur des sujets li\u00e9s \u00e0 l&#8217;audit, au reporting d&#8217;entreprise, aux agences de notation de cr\u00e9dit (CRA) et \u00e0 la titrisation depuis 2013. <br><br>Eduardo travaille actuellement \u00e0 la mise en \u0153uvre du format \u00e9lectronique unique europ\u00e9en (ESEF), des propositions l\u00e9gislatives sur le point d&#8217;acc\u00e8s unique europ\u00e9en (ESAP), de l&#8217;article 8 du r\u00e8glement sur la taxonomie et de la num\u00e9risation des informations de durabilit\u00e9. <br><br>Auparavant, il a travaill\u00e9 pendant six ans \u00e0 la Commission europ\u00e9enne \u2013 DG FISMA, CRA et Unit\u00e9 d&#8217;audit \u2013 o\u00f9 il a particip\u00e9 \u00e0 l&#8217;\u00e9laboration de l&#8217;CRA3 et du r\u00e8glement sur l&#8217;audit, ainsi qu&#8217;\u00e0 la mise en place du r\u00e9gime d&#8217;\u00e9quivalence et de la coop\u00e9ration avec les organes de surveillance des auditeurs de pays tiers. <br><br>De nationalit\u00e9 espagnole, Eduardo a commenc\u00e9 sa carri\u00e8re en tant que superviseur au sein de l&#8217;autorit\u00e9 espagnole de surveillance des commissaires aux comptes (ICAC) et, auparavant, pour les organismes d&#8217;assurance et les fonds de pension (DGSFP). Il est titulaire d&#8217;une ma\u00eetrise en droit et en \u00e9conomie de l&#8217;Universit\u00e9 de Deusto \u00e0 Bilbao.<\/td><\/tr><tr><td>Speaker :<br>Pierre Hamon<br>etXetera<br><img loading=\"lazy\" decoding=\"async\" width=\"137\" height=\"194\" src=\"https:\/\/www.xbrlfrance.org\/wp-content\/uploads\/2019\/10\/Hamon_Pierre_formation-212x300.jpg\"><\/td><td>Pierre Hamon&nbsp;est Expert-comptable dipl\u00f4m\u00e9, g\u00e9rant unique de etXetera et membre du conseil d\u2019administration de XBRL France. Sp\u00e9cialiste de la technologie XBRL depuis dix ans, son exp\u00e9rience couvre les divers aspects de la mise en \u0153uvre des reporting XBRL. Il est auteur de taxonomies en France et pour un r\u00e9gulateur bancaire \u00e9tranger, utilisateur de plusieurs outils sp\u00e9cifalis\u00e9s et contributeur de diff\u00e9rents&nbsp;groupes de travail pour XBRL Europe (Best practice group) et pour XBRL International (taxonomy recognition, IGTF, ESDTF).<br>Pierre Hamon a exerc\u00e9 une carri\u00e8re d\u2019auditeur dans la firme Ernst &amp; Young et une carri\u00e8re de directeur chez Cartesis, \u00e9diteur de solutions de Business Management.<\/td><\/tr><tr><td>Speaker :<br>Caroline Peronnet<br>Pomelo-Paradigm<br><img loading=\"lazy\" decoding=\"async\" width=\"150\" height=\"142\" class=\"wp-image-2569\" style=\"width: 150px;\" src=\"https:\/\/www.xbrlfrance.org\/wp-content\/uploads\/2023\/10\/car.png\" alt=\"\"><br><br><\/td><td>Caroline Peronnet est Charg\u00e9e de Communication et Marketing au sein de Pomelo-Paradigm. Elle g\u00e8re les communications internes et externes de l&#8217;entreprise en France et en Europe et dispose d&#8217;une dizaine d&#8217;ann\u00e9es d&#8217;exp\u00e9rience, notamment dans le secteur IT.<\/td><\/tr><tr><td>Speaker : <br>Mathilde Balland<br>Pomelo-Paradigm<br><img loading=\"lazy\" decoding=\"async\" width=\"150\" height=\"127\" class=\"wp-image-2568\" style=\"width: 150px;\" src=\"https:\/\/www.xbrlfrance.org\/wp-content\/uploads\/2023\/10\/mat.png\" alt=\"\" srcset=\"https:\/\/www.xbrlfrance.org\/wp-content\/uploads\/2023\/10\/mat.png 357w, https:\/\/www.xbrlfrance.org\/wp-content\/uploads\/2023\/10\/mat-300x255.png 300w\" sizes=\"auto, (max-width: 150px) 100vw, 150px\" \/><br><\/td><td>Mathilde Balland est Responsable RSE chez Pomelo-Paradigm. Apr\u00e8s 5 ann\u00e9es au service Projet\/Relation client, elle accompagne leurs clients et partenaires sur les exigences r\u00e9glementaires des rapports de durabilit\u00e9 (CSRD, taxonomie verte&#8230;). Elle est \u00e9galement en charge de la mise en place et du d\u00e9veloppement de la strat\u00e9gie RSE de l\u2019entreprise.<\/td><\/tr><tr><td>Speaker :<br>Marc Houllier<br>Corporatings<br><img loading=\"lazy\" decoding=\"async\" width=\"150\" height=\"150\" class=\"wp-image-2329\" style=\"width: 150px;\" src=\"https:\/\/www.xbrlfrance.org\/wp-content\/uploads\/2023\/10\/marc-002-Copie.jpg\" alt=\"\" srcset=\"https:\/\/www.xbrlfrance.org\/wp-content\/uploads\/2023\/10\/marc-002-Copie.jpg 800w, https:\/\/www.xbrlfrance.org\/wp-content\/uploads\/2023\/10\/marc-002-Copie-300x300.jpg 300w, https:\/\/www.xbrlfrance.org\/wp-content\/uploads\/2023\/10\/marc-002-Copie-150x150.jpg 150w, https:\/\/www.xbrlfrance.org\/wp-content\/uploads\/2023\/10\/marc-002-Copie-768x768.jpg 768w, https:\/\/www.xbrlfrance.org\/wp-content\/uploads\/2023\/10\/marc-002-Copie-46x46.jpg 46w, https:\/\/www.xbrlfrance.org\/wp-content\/uploads\/2023\/10\/marc-002-Copie-620x620.jpg 620w\" sizes=\"auto, (max-width: 150px) 100vw, 150px\" \/><\/td><td>Marc Houllier est co-fondateur de Corporatings. Marc est membre du Digital Reporting Consultative Forum qui conseille l\u2019EFRAG sur la cr\u00e9ation de la taxonomie ESRS, et membre de l\u2019IFRS Taxonomy Consultative Group qui conseille l\u2019IASB et l\u2019ISSB sur la cr\u00e9ation de leurs deux taxonomies. Il participe au groupe de travail Mapping ESEF de XBRL France et co-pilote le groupe de travail ESRS d\u2019XBRL France.<\/td><\/tr><\/tbody><\/table><\/figure>\n","protected":false},"excerpt":{"rendered":"<p>Le futur : Cap 2025 et ann\u00e9es suivantes 16h15 &#8211; 16h40 &#8211; Point sur ESAP, Travaux de l&#8217;ESMA &#8211; Eduardo Moral Prieto &#8211; Senior Officer \u00e0 l&#8217;ESMA \u00a0 \u00a0 \u00a0 \u00a0PARTIE UN\u00a0 \u00a0 \u00a0\u00a0 \u00a0PARTIE DEUX\u00a0 16h40 &#8211; 17h00 &#8211; Les comptes annuels en XBRL en France, Pierre Hamon &#8211; Amana France \u00a0 \u00a0 17h00 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2246","post","type-post","status-publish","format-standard","hentry","category-non-classe"],"_links":{"self":[{"href":"https:\/\/www.xbrlfrance.org\/index.php?rest_route=\/wp\/v2\/posts\/2246","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=2246"}],"version-history":[{"count":24,"href":"https:\/\/www.xbrlfrance.org\/index.php?rest_route=\/wp\/v2\/posts\/2246\/revisions"}],"predecessor-version":[{"id":2737,"href":"https:\/\/www.xbrlfrance.org\/index.php?rest_route=\/wp\/v2\/posts\/2246\/revisions\/2737"}],"wp:attachment":[{"href":"https:\/\/www.xbrlfrance.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2246"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.xbrlfrance.org\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2246"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.xbrlfrance.org\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2246"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}