{"id":5999,"date":"2022-04-04T14:48:13","date_gmt":"2022-04-04T12:48:13","guid":{"rendered":"https:\/\/www.ccomptes.dz\/?p=5999"},"modified":"2022-04-04T14:48:13","modified_gmt":"2022-04-04T12:48:13","slug":"poursuite-de-la-formation-a-distance-portant-sur-les-ipsas","status":"publish","type":"post","link":"https:\/\/ccomptes.dz\/fr\/actualite\/poursuite-de-la-formation-a-distance-portant-sur-les-ipsas\/","title":{"rendered":"Poursuite de la formation \u00e0 distance portant sur les IPSAS"},"content":{"rendered":"<p style=\"text-align: justify\">La Cour des comptes a poursuivi les 29 et 30 mars 2022 la formation \u00e0 distance portant sur \u00ab les normes comptables internationales du secteur public (IPSAS) \u00bb, organis\u00e9e conjointement avec le Bureau r\u00e9gional du Corps des volontaires des services financiers (FSVC).<\/p>\n<p style=\"text-align: justify\">Trente-six (36) magistrats et v\u00e9rificateurs financiers des chambres nationales et territoriales ont particip\u00e9 \u00e0 cette formation anim\u00e9e par des experts aupr\u00e8s du FSVC, visant \u00e0 permettre aux professionnels de contr\u00f4le de ma\u00eetriser les IPSAS, ce qui leur permettra de r\u00e9aliser des missions d\u2019audit financier \u00e0 partir de 2025, en vue de la certification des comptes de l\u2019\u00c9tat.<\/p>\n<p style=\"text-align: justify\">La journ\u00e9e du 29 mars 2022 a \u00e9t\u00e9 consacr\u00e9e \u00e0 :<\/p>\n<p style=\"text-align: justify\">&#8211; L\u2019IPSAS 34 relative aux \u00e9tats financiers individuels ;<\/p>\n<p style=\"text-align: justify\">&#8211; L\u2019IPSAS 35 relative aux \u00e9tats financiers consolid\u00e9s.<\/p>\n<p style=\"text-align: justify\">La journ\u00e9e du 30 mars 2022 a \u00e9t\u00e9 consacr\u00e9e \u00e0 :<\/p>\n<p style=\"text-align: justify\">&#8211; L\u2019IPSAS 33 relative \u00e0 la premi\u00e8re adoption des normes selon le principe de la comptabilit\u00e9 d&rsquo;exercice.<\/p>\n<p style=\"text-align: justify\">&#8211; L\u2019IPSAS bas\u00e9e sur la comptabilit\u00e9 de caisse, qui a pour objectif de prescrire la mani\u00e8re dont les \u00e9tats financiers \u00e0 usage g\u00e9n\u00e9ral doivent \u00eatre pr\u00e9sent\u00e9s selon la m\u00e9thode de la comptabilit\u00e9 de caisse.<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ccomptes.dz\/wp-content\/uploads\/2022\/04\/gggg.jpg\" \/><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ccomptes.dz\/wp-content\/uploads\/2022\/04\/hjhjhjhj.jpg\" \/><img decoding=\"async\" src=\"https:\/\/www.ccomptes.dz\/wp-content\/uploads\/2022\/04\/pppp.jpg\" \/><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ccomptes.dz\/wp-content\/uploads\/2022\/04\/aaaaa.jpg\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>La Cour des comptes a poursuivi les 29 et 30 mars 2022 la formation \u00e0 distance portant sur \u00ab les [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":6001,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[7],"tags":[],"class_list":["post-5999","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualite"],"_links":{"self":[{"href":"https:\/\/ccomptes.dz\/fr\/wp-json\/wp\/v2\/posts\/5999","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ccomptes.dz\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ccomptes.dz\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ccomptes.dz\/fr\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/ccomptes.dz\/fr\/wp-json\/wp\/v2\/comments?post=5999"}],"version-history":[{"count":1,"href":"https:\/\/ccomptes.dz\/fr\/wp-json\/wp\/v2\/posts\/5999\/revisions"}],"predecessor-version":[{"id":6004,"href":"https:\/\/ccomptes.dz\/fr\/wp-json\/wp\/v2\/posts\/5999\/revisions\/6004"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ccomptes.dz\/fr\/wp-json\/wp\/v2\/media\/6001"}],"wp:attachment":[{"href":"https:\/\/ccomptes.dz\/fr\/wp-json\/wp\/v2\/media?parent=5999"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ccomptes.dz\/fr\/wp-json\/wp\/v2\/categories?post=5999"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ccomptes.dz\/fr\/wp-json\/wp\/v2\/tags?post=5999"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}