{"id":9859,"date":"2021-06-21T11:00:30","date_gmt":"2021-06-21T09:00:30","guid":{"rendered":"https:\/\/www.sage.com\/fr-fr\/blog\/?p=9859"},"modified":"2026-02-05T14:22:53","modified_gmt":"2026-02-05T13:22:53","slug":"norme-ifrs-14-bientot-remplacee","status":"publish","type":"post","link":"https:\/\/www.sage.com\/fr-fr\/blog\/norme-ifrs-14-bientot-remplacee\/","title":{"rendered":"La norme IFRS 14 bient\u00f4t remplac\u00e9e"},"content":{"rendered":"<header class=\"entry-header has-dark-background-color entry-header--has-illustration entry-header--has-illustration--generic\">\n\t<div class=\"container\">\n\t\t<div class=\"entry-header__row row align-center\">\n\t\t\t<div class=\"col col-lg-7 col-xlg-6 entry-header__content\">\n\t\t\t\t\t\t\t<div class=\"component component-single-header\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"entry-header__misc text--subtitle text--uppercase text--small\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/categorie\/legal-et-reglementation\/\" class=\"entry-header__link\">L\u00e9gal &amp; R\u00e9glementation<\/a>\t\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t<div class=\"entry-title-wrapper\">\n\t\t\t\t\t<h1 class=\"entry-title\">\n\t\t\t\t\t\tLa norme IFRS 14 bient\u00f4t remplac\u00e9e\t\t\t\t\t<\/h1>\n\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t<p class=\"entry-header__description\">\n\t\t\t\t\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n\t\t<div class=\"single-post-details container\">\n\t\t<div class=\"col\">\n\t\t\t<span class=\"posted-on \">Publi\u00e9 le <time class=\"entry-date published\" datetime=\"2021-06-21T11:00:30+02:00\">21 juin 2021<\/time><\/span><span class=\"reading-time\"> min de lecture<\/span>\n\t\t<button\n\t\t\ttype=\"button\"\n\t\t\tclass=\"social-share-button button button--icon button--secondary js-social-share-button\"\n\t\t\tdata-share-title=\"La norme IFRS 14 bient\u00f4t remplac\u00e9e\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/fr-fr\/blog\/norme-ifrs-14-bientot-remplacee\/\"\n\t\t\tdata-share-text=\"Veuillez lire cet article int\u00e9ressant\"\n\t\t>\n\t\t\t<span class=\"social-share-button__share-label\">Partager<\/span>\n\t\t\t<span class=\"social-share-button__copy-label\" hidden>Copier le lien<\/span>\n\t\t\t<span class=\"social-share-button__copy-tooltip\" aria-hidden=\"true\" hidden>Copi\u00e9<\/span>\n\t\t<\/button>\n\n\t\t\t\t<\/div>\n\t<\/div>\n\t<\/header>\n\n\n\n<div class=\"wp-block-post-author has-dark-background-color alignfull\">\n\t<div class=\"container\">\n\t\t<div class=\"col\">\n\t\t\t\t\t\t\t<div class=\"co-authors\">\n\t\t\t\t\t\n\t\t<div class=\"entry-author-wrapper\">\n\t\t\t<a class=\"entry-author\" href=\"https:\/\/www.sage.com\/fr-fr\/blog\/author\/cedric-suire\/\">\n\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"40\" height=\"40\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2018\/10\/Suire-Cedric_350x350.jpg\" class=\"entry-author__image\" alt=\"\" \/>\t\t\t\t<span class=\"entry-author__name\">C\u00e9dric Suire<\/span>\n\t\t\t<\/a>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Publi\u00e9e en 2014 mais jamais homologu\u00e9e par l\u2019Union europ\u00e9enne, la norme provisoire IFRS 14 \u00ab Comptes de report r\u00e9glementaires \u00bb sera prochainement remplac\u00e9e par une nouvelle norme plus conforme \u00e0 l\u2019attente des investisseurs souhaitant obtenir une meilleure information sur la performance financi\u00e8re des entreprises soumises \u00e0 r\u00e9glementation tarifaire.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-rappel-du-contexte-d-adoption-de-la-norme-ifrs-14\">Rappel du contexte d\u2019adoption de la norme IFRS 14<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">La <strong>norme IFRS 14<\/strong> a \u00e9t\u00e9 mise en place pour les entreprises ayant des activit\u00e9s \u00e0 tarifs r\u00e9glement\u00e9s et enregistrant des soldes de comptes de report r\u00e9glementaires dans leurs \u00e9tats financiers. C\u2019est le cas notamment de certains services publics (gaz, \u00e9lectricit\u00e9, eau\u2026) ou des transports publics. La r\u00e9glementation fixe :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>le <strong>montant<\/strong> que l\u2019entreprise peut facturer \u00e0 ses clients pour les biens ou services fournis ;<\/li>\n\n\n\n<li>la <strong>p\u00e9riode<\/strong> pendant laquelle l&rsquo;entreprise peut facturer ce montant.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">L\u2019objectif de la norme IFRS 14 \u00e9tait de leur permettre, en adoptant les <a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/glossaire\/normes-ifrs-definition\/\">normes IFRS<\/a>, de continuer \u00e0 appliquer les exigences de leur ancien<strong> r\u00e9f\u00e9rentiel comptable<\/strong> en mati\u00e8re de r\u00e9glementation des tarifs.<br>\nElle les oblige ainsi \u00e0 pr\u00e9senter le solde des comptes de report r\u00e9glementaires sur une ligne distincte du <a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/glossaire\/bilan-comptable-definition-du-bilan-comptable-dune-entreprise\/\">bilan<\/a> et les mouvements correspondants sur une ligne distincte du <strong>compte de r\u00e9sultat<\/strong>. Elle les contraignait \u00e9galement \u00e0 fournir des informations sp\u00e9cifiques permettant d&rsquo;identifier <strong>la nature et les risques associ\u00e9s<\/strong> de l&rsquo;activit\u00e9 \u00e0 tarifs r\u00e9glement\u00e9s.<br>\nLa Commission europ\u00e9enne n\u2019a jamais lanc\u00e9 le processus d\u2019homologation de la norme IFRS 14, pr\u00e9sent\u00e9e comme une norme interm\u00e9diaire, choisissant d\u2019attendre sa version d\u00e9finitive.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-le-probleme-de-la-norme-ifrs-14-des-decalages-dans-la-facturation\">Le probl\u00e8me de la norme IFRS 14 : des d\u00e9calages dans la facturation<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Aujourd\u2019hui la norme IFRS 14 ne r\u00e9pond plus aux besoins des investisseurs qui veulent mieux appr\u00e9cier la performance financi\u00e8re de ces entreprises. En effet, des <strong>d\u00e9calages temporels<\/strong> se produisent entre le moment o\u00f9 l\u2019entreprise fournit des biens ou services, celui o\u00f9 elle facture ces biens ou services \u00e0 ses clients, et celui o\u00f9 elle comptabilise ses revenus sur son <strong>compte de r\u00e9sultat<\/strong>. Ces d\u00e9calages faussent l\u2019image donn\u00e9e des montants que l\u2019entreprise peut facturer en application de la r\u00e9glementation tarifaire. D\u2019autant plus que, jusqu\u2019\u00e0 pr\u00e9sent, les <strong>normes IFRS<\/strong> n&rsquo;exigeaient pas d\u2019informations sur ces diff\u00e9rences temporelles.<br>\nL\u2019IASB (Bureau international des normes comptables) propose de remplacer la norme IFRS 14 par une nouvelle norme qui permettrait d&rsquo;am\u00e9liorer l\u2019information financi\u00e8re en obligeant notamment les entreprises \u00e0 <strong>comptabiliser des <a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/glossaire\/actif-definition-de-lactif-en-comptabilite-dentreprise\/\">actifs et passifs<\/a> r\u00e9glementaires dans les situations de d\u00e9calage<\/strong>. Cette nouvelle proposition fait actuellement l\u2019objet d\u2019un expos\u00e9-sondage, qui peut \u00eatre comment\u00e9 jusqu\u2019au 30 juillet.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-les-contours-de-la-nouvelle-norme\">Les contours de la nouvelle norme<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">La nouvelle norme consisterait \u00e0 <strong>constater des actifs et passifs r\u00e9glementaires au bilan<\/strong>, ainsi que <strong>des revenus et des charges r\u00e9glementaires au compte de r\u00e9sultat<\/strong>, dans l&rsquo;exercice de fourniture des biens ou services. C\u2019est-\u00e0-dire d\u2019ajouter ou de soustraire un montant aux tarifs r\u00e9glement\u00e9s futurs lorsque les biens ou les services ont d\u00e9j\u00e0 \u00e9t\u00e9 fournis ou lorsque les sommes ont \u00e9t\u00e9 factur\u00e9es.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ainsi, tous les produits et charges qui se rapportent \u00e0 la fourniture de biens ou services seraient comptabilis\u00e9s au cours du <strong>m\u00eame exercice comptable<\/strong>, celui de <strong>la fourniture<\/strong>. Les d\u00e9calages temporels appara\u00eetraient alors par le biais de la constatation des actifs et passifs r\u00e9glementaires. Cette solution permettrait de mieux appr\u00e9hender les variations dues aux diff\u00e9rences temporelles et donc de mieux jauger les estimations de<a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/glossaire\/cash-flow-definition-du-flux-de-tresorerie-dentreprise\/\"> flux de tr\u00e9sorerie<\/a> des entreprises soumises \u00e0 une r\u00e9glementation tarifaire.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En fonction des ajustements n\u00e9cessaires apr\u00e8s l\u2019analyse des commentaires et de son adoption par l\u2019Union europ\u00e9enne, la nouvelle norme devrait entrer en vigueur dans les <strong>18 \u00e0 24 mois<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ces contenus pourraient \u00e9galement vous int\u00e9resser :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/examen-conformite-fiscale-ecf-tout-comprendre\/\">Qu\u2019est-ce que l\u2019Examen de Conformit\u00e9 Fiscale (ECF) ?<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/expert-comptable-gerer-besoin-clients\/\">Experts-comptables : comment r\u00e9pondre plus efficacement \u00e0 vos clients ?<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/fec-outils-digitaux-experts-comptables\/\">Experts-comptables : comment faciliter la production et l\u2019archivage du FEC ?<\/a><\/li>\n<\/ul>\n\n\n<div class=\"single-cta\">\n\t<div class=\"single-cta__positioner on-scroll-highlight__target\">\n\t\t<div class=\"single-cta__wrapper has-dark-background-color\">\n\t\t\t<div class=\"single-cta__content\">\n\t\t\t\t\t\t\t\t<h2 class=\"single-cta__title h3\">Inscrivez-vous \u00e0 la e-newsletter mensuelle<\/h2>\n\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a\n\t\t\t\t\t\thref=\"#gate-a947ade1-e692-455f-94ce-a275d72a9a11\"\n\t\t\t\t\t\tclass=\"single-cta__button button button--primary\"\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t>Je m&#039;abonne<\/a>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<img decoding=\"async\" width=\"1024\" height=\"779\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2021\/05\/spreadsheets-1024x779-1.jpg\" class=\"single-cta__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2021\/05\/spreadsheets-1024x779-1.jpg 1024w\" sizes=\"auto, (min-width: 48em) 33vw, 100vw\" \/>\t\t\t<\/div>\n<\/div>\n\n<section class=\"more-topics alignfull has-grey-light-background-color wp-block-sage-post-topics\">\n\t<div class=\"container\">\n\t\t<div class=\"row\">\n\t\t\t<div class=\"col col-12 col-lg-4\">\n\t\t\t\t<h3 class=\"more-topics__title h2\">Parcourir plus de sujets depuis cet article<\/h3>\n\t\t\t<\/div>\n\t\t\t<div class=\"col col-12 col-lg-8\">\n\t\t\t\t<ul class=\"post-tags__list\">\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/tag\/comptabilite\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tComptabilit\u00e9\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/tag\/daf-directeur-administratif-financier\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tDAF &#8211; Directeur Administratif &amp; Financier\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/tag\/dsi\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tDSI\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t<\/div>\n\t\t<\/div>\n\t<\/div>\n<\/section>\n\n<div class=\"alignfull wp-block-sage-related-posts\">\n\t<section class=\"related-posts card-grid has-dark-background-color\">\n\t<div class=\"container\">\n\t\t\t\t\t<div class=\"row\">\n\t\t\t\t<div class=\"col\">\n\t\t\t\t\t<h2 class=\"related-posts__heading related-posts__heading--featured h1\">Explorez plus d&#039;articles<\/h2>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\n\t\t\t<div class=\"row related-posts__featured\">\n\t\t\t\t<div class=\"col card-grid__item\">\n\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-0 post-30065 post type-post status-publish format-standard has-post-thumbnail hentry category-digitalisation-et-tendances tag-daf-directeur-administratif-financier tag-facture-electronique tag-ia-digitalisation business_type-artisans-et-petites-entreprises industry-services card-post--is-clickable\"\n>\n\t<div class=\"card-post__media-wrapper\">\n\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1214\" height=\"810\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0453-1214x810.jpg\" class=\"card-post__image\" alt=\"Intelligence artificielle et finance : r\u00f4le du DAF | Sage Advice France\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0453-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0453-768x512.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0453-1214x810.jpg 1214w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\t<\/div>\n\n\t<div class=\"card-post__content\">\n\t\t\t\t\t<div class=\"card-post__label\">Recommand\u00e9<\/div>\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-07-21T10:00:00+02:00\">21 juillet 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">6 min de lecture<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h3\">\n\t\t\t\t\t\t\t<a\n\t\t\t\t\tclass=\"card-post__title-link\"\n\t\t\t\t\thref=\"https:\/\/www.sage.com\/fr-fr\/blog\/intelligence-artificielle-et-fonction-finance-comment-le-role-du-daf-evolue\/\"\n\t\t\t\t>\n\t\t\t\n\t\t\tIntelligence artificielle et fonction finance : comment le r\u00f4le du DAF \u00e9volue\n\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/p>\n\n\t\t\n\t\t\t\t\t<p class=\"card-post__description\">\n\t\t\t\tL\u2019intelligence artificielle transforme progressivement les m\u00e9tiers de la finance. D\u00e9couvrez comment elle fait \u00e9voluer le r\u00f4le du DAF, entre automatisation, aide \u00e0 la d\u00e9cision et nouveaux enjeux de gouvernance.\t\t\t<\/p>\n\t\t\n\t\t\t<\/div>\n\n\t<\/article>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\n\t\t\t\t\t<div class=\"row related-posts__non-featured\">\n\t\t\t\t<div class=\"col col-12\">\n\t\t\t\t\t<h2 class=\"related-posts__heading related-posts__heading--more h4\">En savoir plus sur ce sujet<\/h2>\n\t\t\t\t<\/div>\n\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-1 post-30049 post type-post status-publish format-standard has-post-thumbnail hentry category-digitalisation-et-tendances tag-comptabilite tag-creation-d-entreprise-et-entrepreneurs tag-facture-electronique business_type-artisans-et-petites-entreprises industry-btp industry-negoce industry-services\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/fr-fr\/blog\/facture-electronique-logiciel-micro-entrepreneur\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-606353201-684x384.jpg\" class=\"card-post__image\" alt=\"Facture \u00e9lectronique : quel impact sur votre logiciel ? Sage Advice\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-606353201-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-606353201-768x432.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-606353201-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-07-16T19:05:58+02:00\">16 juillet 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">9 min de lecture<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tFacture \u00e9lectronique pour les micro-entrepreneurs, faut-il acheter ou changer de logiciel ?\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-2 post-30036 post type-post status-publish format-standard has-post-thumbnail hentry category-legal-et-reglementation tag-comptabilite tag-facture-electronique tag-reglementation business_type-artisans-et-petites-entreprises business_type-petites-et-moyennes-entreprises business_type-expertise-comptable industry-services\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/fr-fr\/blog\/rfe-que-devient-le-secret-professionnel-des-avocats\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-1279589946-684x384.jpg\" class=\"card-post__image\" alt=\"Que devient le secret professionnel des avocats avec la RFE ? I Sage Advice France\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-1279589946-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-1279589946-768x432.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-1279589946-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-07-02T10:00:00+02:00\">2 juillet 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">13 min de lecture<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tQue devient le secret professionnel des avocats avec la facture \u00e9lectronique\u00a0?\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-3 post-30027 post type-post status-publish format-standard has-post-thumbnail hentry category-legal-et-reglementation tag-daf-directeur-administratif-financier tag-facture-electronique tag-reglementation business_type-artisans-et-petites-entreprises business_type-petites-et-moyennes-entreprises business_type-expertise-comptable industry-btp industry-industrie industry-negoce industry-services\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/fr-fr\/blog\/facturation-electronique-b-to-g-quels-changements\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0299-684x384.jpg\" class=\"card-post__image\" alt=\"Facturation \u00e9lectronique BtoG : quels changements ? I Sage Advice France\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0299-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0299-768x512.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0299-1214x810.jpg 1214w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-06-30T10:00:00+02:00\">30 juin 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">8 min de lecture<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tFacturation \u00e9lectronique BtoG\u00a0: quels changements pour les entreprises\u00a0?\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-4 post-29955 post type-post status-publish format-standard has-post-thumbnail hentry category-digitalisation-et-tendances tag-cabinet-expert-comptable tag-comptabilite tag-facture-electronique business_type-expertise-comptable industry-services\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/fr-fr\/blog\/expert-comptable-facture-electronique-nouvelles-missions\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-1138451009-684x384.jpg\" class=\"card-post__image\" alt=\"Facture \u00e9lectronique : quelles nouvelles missions pour l\u2019expert-comptable ?\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-1138451009-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-1138451009-768x432.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-1138451009-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-06-29T10:00:00+02:00\">29 juin 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">6 min de lecture<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tExperts-comptables : la facture \u00e9lectronique, tremplin vers de nouvelles missions\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n<\/section>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Publi\u00e9e en 2014 mais jamais homologu\u00e9e par l\u2019Union europ\u00e9enne, la norme provisoire IFRS 14 \u00ab Comptes de report r\u00e9glementaires \u00bb sera prochainement remplac\u00e9e par une nouvelle norme plus conforme \u00e0 l\u2019attente des investisseurs souhaitant obtenir une meilleure information sur la performance financi\u00e8re des entreprises soumises \u00e0 r\u00e9glementation tarifaire. Rappel du contexte d\u2019adoption de la norme [&hellip;]<\/p>\n","protected":false},"author":293,"featured_media":9870,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_sage_video":false,"post_featured_image_hide":false,"sage_hide_published_date":false,"sage_hide_read_time":false,"sage_hide_share_buttons":false,"_pwl_sage_podcast_buzzsprout_src":"","footnotes":""},"categories":[13],"tags":[70,605,223],"business_type":[8,9,11],"lilypad":[],"context":[],"industry":[23,24,25,26],"persona":[867,40],"imagine_tag":[446,728,463,452,715],"coauthors":[924],"class_list":["post-9859","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legal-et-reglementation","tag-comptabilite","tag-daf-directeur-administratif-financier","tag-dsi","business_type-artisans-et-petites-entreprises","business_type-petites-et-moyennes-entreprises","business_type-expertise-comptable","industry-btp","industry-industrie","industry-negoce","industry-services"],"sage_meta":{"region":"fr-fr","author_name":"C\u00e9dric Suire","featured_image":"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2021\/06\/La-norme-IFRS-14-bientot-remplacee-e1624266272376.jpg","imagine_tags":{"446":"Comptabilit\u00e9","728":"DAF - DSI","463":"Expertise comptable","452":"Experts-Comptables","715":"R\u00e9glementation sociale"}},"distributor_meta":false,"distributor_terms":false,"distributor_media":false,"distributor_original_site_name":"Sage Advice France","distributor_original_site_url":"https:\/\/www.sage.com\/fr-fr\/blog","push-errors":false,"_links":{"self":[{"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/posts\/9859","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/users\/293"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/comments?post=9859"}],"version-history":[{"count":0,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/posts\/9859\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/media\/9870"}],"wp:attachment":[{"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/media?parent=9859"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/categories?post=9859"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/tags?post=9859"},{"taxonomy":"business_type","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/business_type?post=9859"},{"taxonomy":"lilypad","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/lilypad?post=9859"},{"taxonomy":"context","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/context?post=9859"},{"taxonomy":"industry","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/industry?post=9859"},{"taxonomy":"persona","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/persona?post=9859"},{"taxonomy":"imagine_tag","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/imagine_tag?post=9859"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/coauthors?post=9859"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}