{"id":76739,"date":"2020-02-21T08:53:35","date_gmt":"2020-02-21T13:53:35","guid":{"rendered":"https:\/\/linitiative.ca\/International\/selon-faycel-derbal-lapplication-des-normes-ifrs-exige-un-nouveau-texte-de-loi\/"},"modified":"2020-02-21T08:53:35","modified_gmt":"2020-02-21T13:53:35","slug":"selon-faycel-derbal-lapplication-des-normes-ifrs-exige-un-nouveau-texte-de-loi","status":"publish","type":"post","link":"https:\/\/linitiative.ca\/International\/selon-faycel-derbal-lapplication-des-normes-ifrs-exige-un-nouveau-texte-de-loi\/","title":{"rendered":"Selon Faycel Derbal: L\u2019application des normes IFRS exige un nouveau texte de loi"},"content":{"rendered":"<p>Dans une interview accord\u00e9 \u00e0 la chaine TV \u00ab\u00a0Tunisna\u00a0\u00bb au cours de l\u2019\u00e9mission \u00ab\u00a0L\u2019Expert\u00a0\u00bb , Faycel \u00a0Derbal a jug\u00e9 que la conjoncture ne se pr\u00eate pas actuellement \u00e0 l\u2019application des normes IFRS.<\/p>\n<p>M\u00eame s\u2019il \u00e9tait un fervent d\u00e9fenseur de la transparence et de la conformit\u00e9 des communications financi\u00e8res aux normes internationales, il a insist\u00e9 sur le fait que, malheureusement, depuis une d\u00e9cennie nous n\u2019avons pu suivre l\u2019\u00e9volution de ces normes comme c\u2019\u00e9tait le cas lors de la premi\u00e8re d\u00e9cennie de ce mill\u00e9naire. Les choses ont \u00e9volu\u00e9 \u00e0 l\u2019international et malheureusement nous vivons une stagnation \u00e0 tous les niveaux en Tunisie.<\/p>\n<p>Les banques publiques seraient les premi\u00e8res victimes de l\u2019application de ces normes o\u00f9 il faudrait tout revoir\u00a0: cr\u00e9ances, contrats de bails, r\u00e9serves\u2026<\/p>\n<p>Juridiquement, rien ne nous oblige \u00e0 l\u2019application de ces normes. Il s\u2019agit tout simplement d\u2019une d\u00e9cision du Conseil sup\u00e9rieur de la comptabilit\u00e9 qui n\u2019a pas la force de loi.<\/p>\n<p>Le syst\u00e8me des entreprises est r\u00e9gi par la loi 96\/112 avec les d\u00e9crets d\u2019application et l\u2019application des normes IFRS exige un nouveau texte de loi.<\/p>\n<div class=\"wp-post-author-wrap wp-post-author-shortcode left\">\n<h3 class=\"awpa-title\"\/>\n<div class=\"wp-post-author\">\n<div class=\"awpa-img awpa-author-block square\"><a href=\"http:\/\/lexpertjournal.net\/fr\/author\/expert\/\"><img loading=\"lazy\" decoding=\"async\" alt=\"\" src=\"http:\/\/0.gravatar.com\/avatar\/97f8e10a1c1125ba104a76514ee07b16?s=150&#038;d=mm&#038;r=g\" srcset=\"http:\/\/0.gravatar.com\/avatar\/97f8e10a1c1125ba104a76514ee07b16?s=300&#038;d=mm&#038;r=g 2x\" class=\"avatar avatar-150 photo\" height=\"150\" width=\"150\"\/><\/a><\/div>\n<\/div>\n<\/div>\n<div class=\"ssba-classic-2 ssba ssbp-wrap left ssbp--theme-1 c2\"><span class=\"ssba-share-text\">Share this&#8230;<\/span><br \/><a data-site=\"\" class=\"ssba_facebook_share\" href=\"http:\/\/www.facebook.com\/sharer.php?u=http:\/\/lexpertjournal.net\/fr\/2020\/02\/21\/selon-faycel-derbal-lapplication-des-normes-ifrs-exige-un-nouveau-texte-de-loi\/\" target=\"_blank\" rel=\"noopener noreferrer\"><img decoding=\"async\" src=\"http:\/\/lexpertjournal.net\/fr\/wp-content\/plugins\/simple-share-buttons-adder\/buttons\/somacro\/facebook.png\" title=\"Facebook\" class=\"ssba ssba-img c1\" alt=\"Share on Facebook\"\/><\/a><\/p>\n<p><a data-site=\"pinterest\" class=\"ssba_pinterest_share\" href=\"javascript:void((function()%7Bvar%20e=document.createElement('script');e.setAttribute('type','text\/javascript');e.setAttribute('charset','UTF-8');e.setAttribute('src','\/\/assets.pinterest.com\/js\/pinmarklet.js?r='+Math.random()*99999999);document.body.appendChild(e)%7D)());\"><img decoding=\"async\" src=\"http:\/\/lexpertjournal.net\/fr\/wp-content\/plugins\/simple-share-buttons-adder\/buttons\/somacro\/pinterest.png\" title=\"Pinterest\" class=\"ssba ssba-img c1\" alt=\"Pin on Pinterest\"\/><\/a><\/p>\n<p><a data-site=\"\" class=\"ssba_twitter_share\" href=\"http:\/\/twitter.com\/share?url=http:\/\/lexpertjournal.net\/fr\/2020\/02\/21\/selon-faycel-derbal-lapplication-des-normes-ifrs-exige-un-nouveau-texte-de-loi\/&#038;text=Selon%20Faycel%20Derbal%3A%20L%E2%80%99application%20des%20normes%20IFRS%20exige%20un%20nouveau%20texte%20de%20loi%20\" target=\"\"_blank\"\"><img decoding=\"async\" src=\"http:\/\/lexpertjournal.net\/fr\/wp-content\/plugins\/simple-share-buttons-adder\/buttons\/somacro\/twitter.png\" title=\"Twitter\" class=\"ssba ssba-img c1\" alt=\"Tweet about this on Twitter\"\/><\/a><\/p>\n<p><a data-site=\"linkedin\" class=\"ssba_linkedin_share ssba_share_link\" href=\"http:\/\/www.linkedin.com\/shareArticle?mini=true&#038;url=http:\/\/lexpertjournal.net\/fr\/2020\/02\/21\/selon-faycel-derbal-lapplication-des-normes-ifrs-exige-un-nouveau-texte-de-loi\/\" target=\"\"_blank\"\"><img decoding=\"async\" src=\"http:\/\/lexpertjournal.net\/fr\/wp-content\/plugins\/simple-share-buttons-adder\/buttons\/somacro\/linkedin.png\" title=\"LinkedIn\" class=\"ssba ssba-img c1\" alt=\"Share on LinkedIn\"\/><\/a><\/p>\n<\/div>\n<p>Auteur: L&rsquo;expert<br \/>\n<a href=\"http:\/\/lexpertjournal.net\/fr\/2020\/02\/21\/selon-faycel-derbal-lapplication-des-normes-ifrs-exige-un-nouveau-texte-de-loi\/\">Cliquez ici pour lire l&rsquo;article depuis sa source.<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Dans une interview accord\u00e9 \u00e0 la chaine TV \u00ab\u00a0Tunisna\u00a0\u00bb au cours de l\u2019\u00e9mission \u00ab\u00a0L\u2019Expert\u00a0\u00bb , Faycel \u00a0Derbal a jug\u00e9 que la conjoncture ne se pr\u00eate pas actuellement \u00e0 l\u2019application des normes IFRS. M\u00eame s\u2019il \u00e9tait un fervent d\u00e9fenseur de la transparence et de la conformit\u00e9 des communications financi\u00e8res aux normes internationales, il a insist\u00e9 sur [&hellip;]<\/p>\n","protected":false},"author":1775,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"fifu_image_url":"","fifu_image_alt":"","footnotes":""},"categories":[78,55],"tags":[],"class_list":["post-76739","post","type-post","status-publish","format-standard","hentry","category-economie","category-tunisie"],"_links":{"self":[{"href":"https:\/\/linitiative.ca\/International\/wp-json\/wp\/v2\/posts\/76739","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/linitiative.ca\/International\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/linitiative.ca\/International\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/linitiative.ca\/International\/wp-json\/wp\/v2\/users\/1775"}],"replies":[{"embeddable":true,"href":"https:\/\/linitiative.ca\/International\/wp-json\/wp\/v2\/comments?post=76739"}],"version-history":[{"count":0,"href":"https:\/\/linitiative.ca\/International\/wp-json\/wp\/v2\/posts\/76739\/revisions"}],"wp:attachment":[{"href":"https:\/\/linitiative.ca\/International\/wp-json\/wp\/v2\/media?parent=76739"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/linitiative.ca\/International\/wp-json\/wp\/v2\/categories?post=76739"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/linitiative.ca\/International\/wp-json\/wp\/v2\/tags?post=76739"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}