{"id":2878,"date":"2024-09-12T15:40:48","date_gmt":"2024-09-12T13:40:48","guid":{"rendered":"https:\/\/www.xbrlfrance.org\/?p=2878"},"modified":"2024-09-12T17:51:16","modified_gmt":"2024-09-12T15:51:16","slug":"xbrl-france-repond-a-la-consultation-iasb-sur-la-proposition-de-taxonomie-relative-a-la-norme-ifrs-18","status":"publish","type":"post","link":"https:\/\/www.xbrlfrance.org\/?p=2878","title":{"rendered":"XBRL France r\u00e9pond \u00e0 la consultation IASB sur la proposition de taxonomie relative \u00e0 la norme IFRS 18"},"content":{"rendered":"\n<p>Septembre 2024.<\/p>\n<p>La consultation de l\u2019IASB sur le PTU (Proposed Taxonomy Update) relatif \u00e0 la norme IFRS 18 a pris fin en date du 3 septembre 2024. Cette norme, qui sera applicable aux \u00e9tats financiers IFRS ouverts \u00e0 compter du 1er janvier 2027, implique une refonte significative du format des \u00e9tats financiers, affectant principalement le compte de r\u00e9sultat. Elle introduit \u00e9galement la pr\u00e9sentation des mesures de performance du management (MPM) dans les notes aux \u00e9tats financiers.<\/p>\n<p>Le groupe de travail Mapping ESEF XBRL France a r\u00e9pondu \u00e0 l\u2019appel \u00e0 commentaires, la r\u00e9ponse \u00e9tant accessible <strong><a href=\"https:\/\/urldefense.com\/v3\/__https:\/ifrs-springapps-comment-letter-api-1.azuremicroservices.io\/v2\/download-file?path=641_68319_XBRL-France_0_XBRL-France-PTU-Comment-Letter.pdf__;!!E1R1dd1bLLODlQ4!BHPL9wxbX_8qQeH39-Xud65Q6YBlYx6YuVPRbmAd4zBYg5gzG7VA-t7Wysh51VSac_js6etc0aoD2AsYNT0P-ckUgg$\">ici<\/a><\/strong>.<\/p>\n<p>La lettre de commentaires, tr\u00e8s d\u00e9taill\u00e9e, est globalement en ligne avec les propositions, sauf en ce qui concerne le choix de l\u2019IASB de minimiser les cr\u00e9ations de concepts sp\u00e9cifiques \u00e0 chacune des cat\u00e9gories du compte de r\u00e9sultat, car cela risque d\u2019avoir pour corollaire de multiples recours \u00e0 des extensions, ce qui nuirait \u00e0 la comparabilit\u00e9. Des propositions d\u2019ajouts de concepts sont notamment faites pour faciliter le balisage par les \u00e9metteurs.<\/p>\n<p>Outre ce point, les commentaires remont\u00e9s correspondent \u00e0 des propositions d\u2019am\u00e9lioration du projet de taxonomie et de sa documentation, ainsi que des demandes de guidance additionnelle.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Septembre 2024. La consultation de l\u2019IASB sur le PTU (Proposed Taxonomy Update) relatif \u00e0 la norme IFRS 18 a pris fin en date du 3 septembre 2024. Cette norme, qui sera applicable aux \u00e9tats financiers IFRS ouverts \u00e0 compter du 1er janvier 2027, implique une refonte significative du format des \u00e9tats financiers, affectant principalement le [&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-2878","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\/2878","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=2878"}],"version-history":[{"count":4,"href":"https:\/\/www.xbrlfrance.org\/index.php?rest_route=\/wp\/v2\/posts\/2878\/revisions"}],"predecessor-version":[{"id":2884,"href":"https:\/\/www.xbrlfrance.org\/index.php?rest_route=\/wp\/v2\/posts\/2878\/revisions\/2884"}],"wp:attachment":[{"href":"https:\/\/www.xbrlfrance.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2878"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.xbrlfrance.org\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2878"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.xbrlfrance.org\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2878"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}