{"id":30842,"date":"2026-03-13T23:35:30","date_gmt":"2026-03-13T22:35:30","guid":{"rendered":"https:\/\/www.evm-finance.com\/evm-finance\/?p=30842"},"modified":"2026-03-14T00:42:18","modified_gmt":"2026-03-13T23:42:18","slug":"ifrs-18-ifrs-15-ifrs-16-les-normes-comptables-qui-changent-le-reporting-des-groupes","status":"publish","type":"post","link":"https:\/\/www.evm-finance.com\/evm-finance\/ifrs-18-ifrs-15-ifrs-16-les-normes-comptables-qui-changent-le-reporting-des-groupes\/","title":{"rendered":"IFRS 18, IFRS 15, IFRS 16 : les normes comptables qui changent le reporting des groupes"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"30842\" class=\"elementor elementor-30842\">\n\t\t\t\t<div class=\"elementor-element elementor-element-59c1b610 e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-parent\" data-id=\"59c1b610\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5a93cc41 elementor-widget elementor-widget-text-editor\" data-id=\"5a93cc41\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\n<p class=\"wp-block-paragraph\"><em>Ce que les directions financi\u00e8res doivent savoir sur les \u00e9volutions IFRS, US GAAP et French GAAP<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>IFRS 18 : le compte de r\u00e9sultat change de structure en 2027<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">IFRS 18 remplace IAS 1 pour les exercices ouverts \u00e0 compter du 1er janvier 2027. Deux nouveaux sous-totaux deviennent obligatoires : le r\u00e9sultat d\u2019exploitation et le r\u00e9sultat avant financement et imp\u00f4ts. Trois cat\u00e9gories de produits et charges s\u2019imposent : exploitation, investissement, financement.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Les Management Performance Measures (MPM) sont encadr\u00e9s : tout indicateur utilis\u00e9 dans la communication financi\u00e8re devra \u00eatre expliqu\u00e9 en annexe, r\u00e9concili\u00e9 avec les sous-totaux IFRS et audit\u00e9. L\u2019application est r\u00e9trospective \u2014 les comparatifs 2026 doivent \u00eatre retrait\u00e9s d\u00e8s juin 2027. Le chantier de pr\u00e9paration doit d\u00e9buter maintenant.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>IFRS 15 et IFRS 16 : des normes d\u00e9j\u00e0 en vigueur, toujours complexes<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">IFRS 15 (reconnaissance du chiffre d\u2019affaires) a profond\u00e9ment modifi\u00e9 le traitement des contrats longs dans l\u2019industrie. La m\u00e9thode en 5 \u00e9tapes, l\u2019identification des obligations de performance distinctes, la m\u00e9thode \u00e0 l\u2019avancement : ces sujets restent techniques et mobilisent les \u00e9quipes de contr\u00f4le de gestion projet et de consolidation \u00e0 chaque cl\u00f4ture.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">IFRS 16 (contrats de location) a impact\u00e9 le bilan de tous les groupes avec des parcs de v\u00e9hicules, des baux immobiliers ou des contrats de leasing \u00e9quipement. Le suivi des droits d\u2019utilisation et des dettes de location exige une gestion rigoureuse et des outils adapt\u00e9s.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Naviguer entre IFRS, US GAAP et French GAAP<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Un groupe international peut publier en IFRS pour ses comptes consolid\u00e9s, en US GAAP pour une filiale am\u00e9ricaine et en French GAAP (PCG) pour ses comptes sociaux. Les divergences entre r\u00e9f\u00e9rentiels sont nombreuses : traitement de la R&amp;D, valorisation des stocks (LIFO autoris\u00e9 en US GAAP, interdit en IFRS), juste valeur, goodwill.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nos consultants ma\u00eetrisent ces trois r\u00e9f\u00e9rentiels. Ils savent identifier les retraitements n\u00e9cessaires, mesurer les impacts sur les indicateurs de performance et les capitaux propres. Ils interviennent en consolidation, en reporting et en contr\u00f4le de gestion, avec la double comp\u00e9tence technique et terrain.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-32e32b66 e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-parent\" data-id=\"32e32b66\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-6091162c e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"6091162c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2fa7e1bc elementor-widget__width-initial elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"2fa7e1bc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-476bbf6 elementor-widget elementor-widget-heading\" data-id=\"476bbf6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Besoin d\u2019un consultant op\u00e9rationnel sous 7 jours ?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7174a7ae elementor-widget elementor-widget-text-editor\" data-id=\"7174a7ae\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Contactez-nous : mohamed.chahbani@evm-finance.com<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-10028eb2 elementor-widget elementor-widget-text-editor\" data-id=\"10028eb2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>EVM Finance \u2014 R\u00e9activit\u00e9, exigence et r\u00e9sultat<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Ce que les directions financi\u00e8res doivent savoir sur les \u00e9volutions IFRS, US GAAP et French GAAP IFRS 18 : le compte de r\u00e9sultat change de structure en 2027 IFRS 18 remplace IAS 1 pour les exercices ouverts \u00e0 compter du 1er janvier 2027. Deux nouveaux sous-totaux deviennent obligatoires : le r\u00e9sultat d\u2019exploitation et le r\u00e9sultat avant financement et imp\u00f4ts. Trois cat\u00e9gories de produits et charges s\u2019imposent : exploitation, investissement, financement. Les Management Performance Measures (MPM) sont encadr\u00e9s : tout indicateur utilis\u00e9 dans la communication financi\u00e8re devra \u00eatre expliqu\u00e9 en annexe, r\u00e9concili\u00e9 avec les sous-totaux IFRS et audit\u00e9. L\u2019application est r\u00e9trospective \u2014 les comparatifs 2026 doivent \u00eatre retrait\u00e9s d\u00e8s juin 2027. Le chantier de pr\u00e9paration doit d\u00e9buter maintenant. IFRS 15 et IFRS 16 : des normes d\u00e9j\u00e0 en vigueur, toujours complexes IFRS 15 (reconnaissance du chiffre d\u2019affaires) a profond\u00e9ment modifi\u00e9 le traitement des contrats longs dans l\u2019industrie. La m\u00e9thode en 5 \u00e9tapes, l\u2019identification des obligations de performance distinctes, la m\u00e9thode \u00e0 l\u2019avancement : ces sujets restent techniques et mobilisent les \u00e9quipes de contr\u00f4le de gestion projet et de consolidation \u00e0 chaque cl\u00f4ture. IFRS 16 (contrats de location) a impact\u00e9 le bilan de tous les groupes avec des parcs de v\u00e9hicules, des baux immobiliers ou des contrats de leasing \u00e9quipement. Le suivi des droits d\u2019utilisation et des dettes de location exige une gestion rigoureuse et des outils adapt\u00e9s. Naviguer entre IFRS, US GAAP et French GAAP Un groupe international peut publier en IFRS pour ses comptes consolid\u00e9s, en US GAAP pour une filiale am\u00e9ricaine et en French GAAP (PCG) pour ses comptes sociaux. Les divergences entre r\u00e9f\u00e9rentiels sont nombreuses : traitement de la R&amp;D, valorisation des stocks (LIFO autoris\u00e9 en US GAAP, interdit en IFRS), juste valeur, goodwill. Nos consultants ma\u00eetrisent ces trois r\u00e9f\u00e9rentiels. Ils savent identifier les retraitements n\u00e9cessaires, mesurer les impacts sur les indicateurs de performance et les capitaux propres. Ils interviennent en consolidation, en reporting et en contr\u00f4le de gestion, avec la double comp\u00e9tence technique et terrain. Besoin d\u2019un consultant op\u00e9rationnel sous 7 jours ? Contactez-nous : mohamed.chahbani@evm-finance.com EVM Finance \u2014 R\u00e9activit\u00e9, exigence et r\u00e9sultat<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[1],"tags":[],"class_list":["post-30842","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.1.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>IFRS 18, IFRS 15, IFRS 16 : les normes comptables qui changent le reporting des groupes -<\/title>\n<meta name=\"description\" content=\"Normes IFRS 18, IFRS 15, IFRS 16, US GAAP, French GAAP : impacts sur le reporting, la consolidation et le contr\u00f4le de gestion des groupes industriels. 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