{"id":713,"date":"2026-05-18T13:20:06","date_gmt":"2026-05-18T13:20:06","guid":{"rendered":"https:\/\/neu.srs-cspcp.ch\/prises-de-position-ipsas\/"},"modified":"2026-06-03T08:37:49","modified_gmt":"2026-06-03T08:37:49","slug":"prises-de-position-ipsas","status":"publish","type":"page","link":"https:\/\/neu.srs-cspcp.ch\/fr\/prises-de-position-ipsas\/","title":{"rendered":"Prises de position IPSAS"},"content":{"rendered":"\n

Les standards internationaux de pr\u00e9sentation des \u00e9tats financiers du secteur public (International Public Sector Accounting Standards-IPSAS) sont d\u00e9velopp\u00e9s par le Comit\u00e9 IPSAS (IPSAS Board) qui recommande aux collectivit\u00e9s publiques de les appliquer. Les IPSAS sont bas\u00e9s sur les International Financial Reporting Standards (IFRS). Mais ils sont adapt\u00e9s aux besoins des collectivit\u00e9s publiques. Ils sont r\u00e9dig\u00e9s \u00e0 l\u2019origine en anglais. Toutefois, une traduction officielle existe en diff\u00e9rentes langues. <\/p>\n\n

Les membres du Comit\u00e9 IPSAS proviennent de diff\u00e9rents pays. C\u2019est le cas de la Suisse avec le Claudia Beier (Administration des finances du canton de Zurich). Par ailleurs, Florian Chatagny (Administration f\u00e9d\u00e9rale des finances) y collabore comme technical advisor. <\/p>\n\n

Le SRS-CSPCP a pour mission de prendre position lors des consultations lanc\u00e9es par le Comit\u00e9 IPSAS (IPSAS Board). Pour ce faire, un groupe de travail sp\u00e9cifique et permanent (groupe de travail IPSAS) s\u2019occupe d\u2019\u00e9laborer une proposition de prise de position \u00e0 l\u2019attention du Conseil. La proposition est discut\u00e9e et adopt\u00e9e ensuite par l’assembl\u00e9e des d\u00e9l\u00e9gu\u00e9s du Conseil pour transmission au Comit\u00e9 IPSAS. <\/p>\n\n

\n
\n
Work Program Consultation<\/a><\/td>mars 2026<\/td><\/tr>
ED 93 Definition of Material<\/a><\/td>juin 2025<\/td><\/tr>
ED 92 Tangible Natural Resources<\/a><\/td>f\u00e9vrier 2025<\/td><\/tr>
ED 1 Climate-related Disclosures<\/a><\/td>f\u00e9vrier 2025<\/td><\/tr>
ED 91 Amendments to IPSAS 33 (First-time Adoption of IPSAS)<\/a><\/td>d\u00e9cembre 2024<\/td><\/tr>
ED 90 Amendments to IPSAS as a Result of the Application of IPSAS 46, Measurement<\/a><\/td>novembre 2024<\/td><\/tr>
ED 89 Amendments to Consider IFRIC Interpretations<\/a><\/td>juin 2024<\/td><\/tr>
ED 88 Arrangements Conveying Rights Over Assets (Amendments to IPSAS 47 and IPSAS 48)<\/a><\/td>mai 2024<\/td><\/tr>
ED 87 Stripping Costs in the Production Phase of a Surface Mine (Amendments to IPSAS 12)<\/a><\/td>mai 2024<\/td><\/tr>
ED 86 Exploration for and Evaluation of Mineral Resources<\/a><\/td>mai 2024<\/td><\/tr>
Consultation Strategy and Work Program 2024-2028<\/a><\/td>janvier 2024<\/td><\/tr>
ED 85 Improvements to IPSAS, 2023<\/a><\/td>d\u00e9cembre 2023<\/td><\/tr>
ED 84 Concessionary Leases and Right-of-Use Assets In-kind<\/a><\/td>mai 2023<\/td><\/tr>
ED 83 Sustainability Reporting – RPG 1 and 3<\/a><\/td>d\u00e9cembre 2022<\/td><\/tr><\/tbody><\/table><\/figure>\n<\/div>\n<\/div>\n\n

<\/p>\n","protected":false},"excerpt":{"rendered":"

Les standards internationaux de pr\u00e9sentation des \u00e9tats financiers du secteur public (International Public Sector Accounting Standards-IPSAS) sont d\u00e9velopp\u00e9s par le Comit\u00e9 IPSAS (IPSAS Board) qui recommande aux collectivit\u00e9s publiques de les appliquer. Les IPSAS sont bas\u00e9s sur les International Financial Reporting Standards (IFRS). Mais ils sont adapt\u00e9s aux besoins des collectivit\u00e9s publiques. Ils sont r\u00e9dig\u00e9s…<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"hide","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"class_list":["post-713","page","type-page","status-publish","hentry"],"yoast_head":"\nPrises de position IPSAS - SRS-CSPCP neu<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/neu.srs-cspcp.ch\/fr\/prises-de-position-ipsas\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Prises de position IPSAS - SRS-CSPCP neu\" \/>\n<meta property=\"og:description\" content=\"Les standards internationaux de pr\u00e9sentation des \u00e9tats financiers du secteur public (International Public Sector Accounting Standards-IPSAS) sont d\u00e9velopp\u00e9s par le Comit\u00e9 IPSAS (IPSAS Board) qui recommande aux collectivit\u00e9s publiques de les appliquer. 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