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    <title><![CDATA[NORMES IAS &amp;amp;amp;amp; IFRS]]></title>
    <link>http://www.normesias-ifrs.info/</link>
    <description>Ce blog est destiné à expliquer et commenter certains projets en cours de l'IASB (normes financières et comptables internationales). Il s'adresse à la fois aux professionnels et aux étudiants.
Il comporte aussi des cours et des cas-corrigés sur les IAS/IFRS et la comptabilité française.</description>

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        <title><![CDATA[NORMES IAS &amp;amp;amp;amp; IFRS]]></title>
        <link>http://www.normesias-ifrs.info/</link>
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    <pubDate>Sat, 20 Mar 2010 10:35:14 +0100</pubDate>    <lastBuildDate>Sat, 20 Mar 2010 10:35:14 +0100</lastBuildDate>    <generator>Over-blog.com RSS 2.0 Engine</generator>    <copyright>Copyright 2010, Bernard CHAUVEAU</copyright>            <category>Économie</category>    <docs>http://www.rssboard.org/rss-specification/</docs>                        
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        <title><![CDATA[FRANCE - cours - inventaire - immobilisations corporelles (7)]]></title>
        <link>http://www.normesias-ifrs.info/article-france---cours---inventaire---immobilisations-corporelles-7-46659120.html</link>        <description><![CDATA[<p style="text-align: center;"> <span style="color: #993300;"><strong><span style="font-size: 14pt;">COURS DE COMPTABILITE FRANCAISE<br></span><br></strong><span style="font-size: 14pt;"><strong>L'inventaire : les immobilisations corporelles (7)<br></strong></span></span><span style="font-size: 14pt;"><strong><br> 3 - Les immobilisations amortissables<br> b - Les amortissements<br> - Les amortissements dérogatoires<br> <br></strong></span> </p> <hr> <p style="text-align: center;"> <em>Merci de ne pas interdire la publicité<br></em> </p> <hr> <p> </p> <p style="text-align: center;"> <img height="225" width="300" src="http://idata.over-blog.com/0/30/94/41/AIDE-EN-COMPTA/IMMOB-CORPORELLES-7.jpg" class="GcheTexte"> </p> <div> <div style="text-align: center;"> <div> <div> <div> <span style="color: #008000;"><a href="http://ddata.over-blog.com/0/30/94/41/AIDE-EN-COMPTA/IMMO-FINANCIERES-1.swf"></a></span> <div> <span style="color: #008000;"><span style="font-size: 14pt;"><span style="color: #003366;"><span style="color: #000080;"><span style="color: #008000;"><span style= "font-size: 14pt;"><span style="color: #003366;"><span style="color: #000080;"><br> <br> <br></span></span></span></span></span></span></span></span> </div> </div> </div> </div> <p style="text-align: right;"> <input onclick="telecharger()" src="http://idata.over-blog.com/0/30/94/41/telecharger-2.jpg" type="image"> </p> </div> </div></input></br></br></br></hr></br></hr></br></br></br></br></br></br></br></br>]]></description>
        <pubDate>Sat, 20 Mar 2010 10:29:00 +0100</pubDate>        <guid >http://www.normesias-ifrs.info/article-france---cours---inventaire---immobilisations-corporelles-7-46659120.html</guid>
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        <title><![CDATA[FRANCE - cours - inventaire - immobilisations corporelles (6)]]></title>
        <link>http://www.normesias-ifrs.info/article-france---cours---inventaire---immobilisations-corporelles-6-46658830.html</link>        <description><![CDATA[<p style="text-align: center;"> <span style="color: #993300;"><strong><span style="font-size: 14pt;">COURS DE COMPTABILITE FRANCAISE<br></span><br></strong><span style="font-size: 14pt;"><strong>L'inventaire : les immobilisations corporelles (6)<br></strong></span></span><span style="font-size: 14pt;"><strong><br> 3 - Les immobilisations amortissables<br> b - Les amortissements<br> - L'amortissement dégressif<br></strong></span> </p> <hr> <p style="text-align: center;"> <em>Merci de ne pas interdire la publicité<br></em> </p> <hr> <p> </p> <p style="text-align: center;"> <img height="225" width="300" src="http://idata.over-blog.com/0/30/94/41/AIDE-EN-COMPTA/IMMOB-CORPORELLES-6.jpg" class="GcheTexte"> </p> <div> <div style="text-align: center;"> <div> <div> <div> <span style="color: #008000;"><a href="http://ddata.over-blog.com/0/30/94/41/AIDE-EN-COMPTA/IMMO-FINANCIERES-1.swf"></a></span> <div> <span style="color: #008000;"><span style="font-size: 14pt;"><span style="color: #003366;"><span style="color: #000080;"><span style="color: #008000;"><span style= "font-size: 14pt;"><span style="color: #003366;"><span style="color: #000080;"><br> <br> <br></span></span></span></span></span></span></span></span> </div> </div> </div> </div> <p style="text-align: right;"> <input onclick="telecharger()" src="http://idata.over-blog.com/0/30/94/41/telecharger-2.jpg" type="image"> </p> </div> </div></input></br></br></br></hr></br></hr></br></br></br></br></br></br></br>]]></description>
        <pubDate>Fri, 19 Mar 2010 10:22:00 +0100</pubDate>        <guid >http://www.normesias-ifrs.info/article-france---cours---inventaire---immobilisations-corporelles-6-46658830.html</guid>
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        <title><![CDATA[FRANCE - cours - inventaire - immobilisations corporelles (5)]]></title>
        <link>http://www.normesias-ifrs.info/article-france---cours---inventaire---immobilisations-corporelles-5-46607527.html</link>        <description><![CDATA[<p style="text-align: center;"> <span style="color: #008000;"><strong> </strong></span> <span style="color: #993300;"><strong><span style="font-size: 14pt;">COURS DE COMPTABILITE FRANCAISE<br></span><br></strong><span style="font-size: 14pt;"><strong>L'inventaire : les immobilisations corporelles (5)<br></strong></span></span><span style= "font-size: 14pt;"><strong><br> 3 - Les immobilisations amortissables<br> b - Les amortissements<br> - L'amortissement constant<br> <br></strong></span> </p> <hr> <p style="text-align: center;"> <em>Merci de ne pas interdire la publicité<br></em> </p> <hr> <p> </p> <p style="text-align: center;"> <img height="225" width="300" src="http://idata.over-blog.com/0/30/94/41/AIDE-EN-COMPTA/IMMOB-CORPORELLES-5.jpg" class="GcheTexte"> </p> <div> <div style="text-align: center;"> <div> <div> <div> <span style="color: #008000;"><a href="http://ddata.over-blog.com/0/30/94/41/AIDE-EN-COMPTA/IMMO-FINANCIERES-1.swf"></a></span> <div> <span style="color: #008000;"><span style="font-size: 14pt;"><span style="color: #003366;"><span style="color: #000080;"><span style="color: #008000;"><span style= "font-size: 14pt;"><span style="color: #003366;"><span style="color: #000080;"><br> <br> <br></span></span></span></span></span></span></span></span> </div> </div> </div> </div> <p style="text-align: right;"> <input onclick="telecharger()" src="http://idata.over-blog.com/0/30/94/41/telecharger-2.jpg" type="image"> </p> </div> </div></input></br></br></br></hr></br></hr></br></br></br></br></br></br></br></br>]]></description>
        <pubDate>Thu, 18 Mar 2010 17:16:00 +0100</pubDate>        <guid >http://www.normesias-ifrs.info/article-france---cours---inventaire---immobilisations-corporelles-5-46607527.html</guid>
                <category>Cours de compta française</category>        <comments>http://www.normesias-ifrs.info/article-france---cours---inventaire---immobilisations-corporelles-5-46607527-comments.html#anchorComment</comments>                    </item>
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        <title><![CDATA[FRANCE - cours - inventaire - immobilisations corporelles (4)]]></title>
        <link>http://www.normesias-ifrs.info/article-france---cours---inventaire---immobilisations-corporelles-4-46607789.html</link>        <description><![CDATA[<p style="text-align: center;"> <span style="color: #008000;"><strong> </strong></span> <span style="color: #993300;"><strong><span style="font-size: 14pt;">COURS DE COMPTABILITE FRANCAISE<br></span><br></strong><span style="font-size: 14pt;"><strong>L'inventaire : les immobilisations corporelles (1)<br></strong></span></span><span style= "font-size: 14pt;"><strong><br> 3 - Les immobilisation amortissables<br> b - Les amortissements<br> - Les principes<br> <br></strong></span> </p> <hr> <p style="text-align: center;"> <em>Merci de ne pas interdire la publicité<br></em> </p> <hr> <p> </p> <p style="text-align: center;"> <img height="225" width="300" src="http://idata.over-blog.com/0/30/94/41/AIDE-EN-COMPTA/IMMOB-CORPORELLES-4.jpg" class="GcheTexte"> </p> <div> <div style="text-align: center;"> <div> <div> <div> <span style="color: #008000;"><a href="http://ddata.over-blog.com/0/30/94/41/AIDE-EN-COMPTA/IMMO-FINANCIERES-1.swf"></a></span> <div> <span style="color: #008000;"><span style="font-size: 14pt;"><span style="color: #003366;"><span style="color: #000080;"><span style="color: #008000;"><span style= "font-size: 14pt;"><span style="color: #003366;"><span style="color: #000080;"><br> <br> <br></span></span></span></span></span></span></span></span> </div> </div> </div> </div> <p style="text-align: right;"> <input onclick="telecharger()" src="http://idata.over-blog.com/0/30/94/41/telecharger-2.jpg" type="image"> </p> </div> </div></input></br></br></br></hr></br></hr></br></br></br></br></br></br></br></br>]]></description>
        <pubDate>Wed, 17 Mar 2010 17:21:00 +0100</pubDate>        <guid >http://www.normesias-ifrs.info/article-france---cours---inventaire---immobilisations-corporelles-4-46607789.html</guid>
                <category>Cours de compta française</category>        <comments>http://www.normesias-ifrs.info/article-france---cours---inventaire---immobilisations-corporelles-4-46607789-comments.html#anchorComment</comments>                    </item>
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        <title><![CDATA[FRANCE - cours - inventaire - immobilisations corporelles (3)]]></title>
        <link>http://www.normesias-ifrs.info/article-france---cours---inventaire---immobilisations-corporelles-2-46606826.html</link>        <description><![CDATA[<p style="text-align: center;"> <span style="color: #008000;"><strong> </strong></span> <span style="color: #993300;"><strong><span style="font-size: 14pt;">COURS DE COMPTABILITE FRANCAISE<br></span><br></strong><span style="font-size: 14pt;"><strong>L'inventaire : les immobilisations corporelles (3)<br></strong></span></span><span style= "font-size: 14pt;"><strong><br> 3 - Les immobilisations amortissables<br> a - Le raisonnement par composants<br> <br></strong></span> </p> <hr> <p style="text-align: center;"> <em>Merci de ne pas interdire la publicité<br></em> </p> <hr> <p> </p> <p style="text-align: center;"> <img height="225" width="300" src="http://idata.over-blog.com/0/30/94/41/AIDE-EN-COMPTA/IMMOB-CORPORELLES-3.jpg" class="GcheTexte"> </p> <div> <div> <div> <span style="color: #008000;"><a href="http://ddata.over-blog.com/0/30/94/41/AIDE-EN-COMPTA/IMMO-FINANCIERES-1.swf"></a></span> <div> <span style="color: #008000;"><span style="font-size: 14pt;"><span style="color: #003366;"><span style="color: #000080;"><span style="color: #008000;"><span style= "font-size: 14pt;"><span style="color: #003366;"><span style="color: #000080;"><br> <br> <br></span></span></span></span></span></span></span></span> </div> </div> </div> </div> <p style="text-align: right;"> <input onclick="telecharger()" src="http://idata.over-blog.com/0/30/94/41/telecharger-2.jpg" type="image"> </p></input></br></br></br></hr></br></hr></br></br></br></br></br></br></br>]]></description>
        <pubDate>Tue, 16 Mar 2010 18:02:00 +0100</pubDate>        <guid >http://www.normesias-ifrs.info/article-france---cours---inventaire---immobilisations-corporelles-2-46606826.html</guid>
                <category>Cours de compta française</category>        <comments>http://www.normesias-ifrs.info/article-france---cours---inventaire---immobilisations-corporelles-2-46606826-comments.html#anchorComment</comments>                    </item>
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        <title><![CDATA[FRANCE - cours - inventaire - immobilisations corporelles (2)]]></title>
        <link>http://www.normesias-ifrs.info/article-france---cours---inventaire---immobilisations-corporelles-2-46606562.html</link>        <description><![CDATA[<p style="text-align: center;"> <span style="color: #008000;"><strong> </strong></span> <span style="color: #993300;"><strong><span style="font-size: 14pt;">COURS DE COMPTABILITE FRANCAISE<br></span><br></strong><span style="font-size: 14pt;"><strong>L'inventaire : les immobilisations corporelles (1)<br></strong></span></span><span style= "font-size: 14pt;"><strong><br> 2 - Les immobilisations non amortissables<br> a - La dépréciation<br> b - La cession<br> <br></strong></span> </p> <hr> <p style="text-align: center;"> <em>Merci de ne pas interdire la publicité<br></em> </p> <hr> <p> </p> <p style="text-align: center;"> <img height="225" width="300" src="http://idata.over-blog.com/0/30/94/41/AIDE-EN-COMPTA/IMMOB-CORPORELLES-2.jpg" class="GcheTexte"> </p> <div> <div style="text-align: center;"> <div> <div> <div> <span style="color: #008000;"><a href="http://ddata.over-blog.com/0/30/94/41/AIDE-EN-COMPTA/IMMO-FINANCIERES-1.swf"></a></span> <div> <span style="color: #008000;"><span style="font-size: 14pt;"><span style="color: #003366;"><span style="color: #000080;"><span style="color: #008000;"><span style= "font-size: 14pt;"><span style="color: #003366;"><span style="color: #000080;"><br> <br> <br></span></span></span></span></span></span></span></span> </div> </div> </div> </div> <p style="text-align: right;"> <input onclick="telecharger()" src="http://idata.over-blog.com/0/30/94/41/telecharger-2.jpg" type="image"> </p> </div> </div></input></br></br></br></hr></br></hr></br></br></br></br></br></br></br></br>]]></description>
        <pubDate>Mon, 15 Mar 2010 17:58:00 +0100</pubDate>        <guid >http://www.normesias-ifrs.info/article-france---cours---inventaire---immobilisations-corporelles-2-46606562.html</guid>
                <category>Cours de compta française</category>        <comments>http://www.normesias-ifrs.info/article-france---cours---inventaire---immobilisations-corporelles-2-46606562-comments.html#anchorComment</comments>                    </item>
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        <title><![CDATA[FRANCE - cours - inventaire - immobilisations corporelles (1)]]></title>
        <link>http://www.normesias-ifrs.info/article-france-cours-inventaire-immobilisations-corporelles-1-46489716.html</link>        <description><![CDATA[<p style="text-align: center;"> <span style="color: #008000;"><strong> </strong></span> <span style="color: #993300;"><strong><span style="font-size: 14pt;">COURS DE COMPTABILITE FRANCAISE<br></span><br></strong><span style="font-size: 14pt;"><strong>L'inventaire : les immobilisations corporelles (1)<br></strong></span></span><span style= "font-size: 14pt;"><strong><br> a - Les biens loués<br> b - les biens acquis ou produits<br> <br></strong></span> </p> <hr> <p style="text-align: center;"> <em>Merci de ne pas interdire la publicité<br></em> </p> <hr> <p> </p> <p style="text-align: center;"> <img height="225" width="300" src="http://idata.over-blog.com/0/30/94/41/AIDE-EN-COMPTA/IMMOB-CORPORELLES-1.jpg" class="GcheTexte"> </p> <div> <div style="text-align: center;"> <div> <div> <div> <span style="color: #008000;"><a href="http://ddata.over-blog.com/0/30/94/41/AIDE-EN-COMPTA/IMMO-FINANCIERES-1.swf"></a></span> <div> <span style="color: #008000;"><span style="font-size: 14pt;"><span style="color: #003366;"><span style="color: #000080;"><span style="color: #008000;"><span style= "font-size: 14pt;"><span style="color: #003366;"><span style="color: #000080;"><br> <br> <br></span></span></span></span></span></span></span></span> </div> </div> </div> </div> <p style="text-align: right;"> <input onclick="telecharger()" src="http://idata.over-blog.com/0/30/94/41/telecharger-2.jpg" type="image"> </p> </div> </div></input></br></br></br></hr></br></hr></br></br></br></br></br></br></br>]]></description>
        <pubDate>Sat, 13 Mar 2010 14:41:00 +0100</pubDate>        <guid >http://www.normesias-ifrs.info/article-france-cours-inventaire-immobilisations-corporelles-1-46489716.html</guid>
                <category>Cours de compta française</category>        <comments>http://www.normesias-ifrs.info/article-france-cours-inventaire-immobilisations-corporelles-1-46489716-comments.html#anchorComment</comments>                    </item>
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        <title><![CDATA[FRANCE - cours - inventaire - immobilisations financières (2)]]></title>
        <link>http://www.normesias-ifrs.info/article-france-cours-inventaire-immobilisations-financieres-2-46489344.html</link>        <description><![CDATA[<p style="text-align: center;"> <span style="color: #008000;"><strong> </strong></span> <span style="color: #993300;"><strong><span style="font-size: 14pt;">COURS DE COMPTABILITE FRANCAISE<br></span><br></strong><span style="font-size: 14pt;"><strong>L'inventaire : les immobilisations financières (2)<br></strong></span></span><span style= "font-size: 14pt;"><strong><br> B - Les valeurs mobilières de placement (compte 50)<br> <br></strong></span> </p> <hr> <p style="text-align: center;"> <em>Merci de ne pas interdire la publicité<br></em> </p> <hr> <p> </p> <p style="text-align: center;"> <img height="225" width="300" src="http://idata.over-blog.com/0/30/94/41/AIDE-EN-COMPTA/IMMO-FINANCIERES-2.jpg" class="GcheTexte"> </p> <div> <div style="text-align: center;"> <div> <div> <div> <span style="color: #008000;"><a href="http://ddata.over-blog.com/0/30/94/41/AIDE-EN-COMPTA/IMMO-FINANCIERES-1.swf"></a></span> <div> <span style="color: #008000;"><span style="font-size: 14pt;"><span style="color: #003366;"><span style="color: #000080;"><span style="color: #008000;"><span style= "font-size: 14pt;"><span style="color: #003366;"><span style="color: #000080;"><br> <br> <br></span></span></span></span></span></span></span></span> </div> </div> </div> </div> <p style="text-align: right;"> <input onclick="telecharger()" src="http://idata.over-blog.com/0/30/94/41/telecharger-2.jpg" type="image"> </p> </div> </div></input></br></br></br></hr></br></hr></br></br></br></br></br></br>]]></description>
        <pubDate>Fri, 12 Mar 2010 14:35:00 +0100</pubDate>        <guid >http://www.normesias-ifrs.info/article-france-cours-inventaire-immobilisations-financieres-2-46489344.html</guid>
                <category>Cours de compta française</category>        <comments>http://www.normesias-ifrs.info/article-france-cours-inventaire-immobilisations-financieres-2-46489344-comments.html#anchorComment</comments>                    </item>
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        <title><![CDATA[FRANCE - cours - inventaire - immobilisations financières (1)]]></title>
        <link>http://www.normesias-ifrs.info/article-france---cours---inventaire---immobilisations-financieres-1-46488709.html</link>        <description><![CDATA[<p style="text-align: center;"> <span style="color: #008000;"><strong> </strong></span> <span style="color: #993300;"><strong><span style="font-size: 14pt;">COURS DE COMPTABILITE FRANCAISE<br></span><br></strong><span style="font-size: 14pt;"><strong>L'inventaire : les immobilisations financières (1)<br></strong></span></span><span style= "font-size: 14pt;"><strong><br> a - Les titres immobilisés (comptes 26 et 27)<br> <br></strong></span> </p> <hr> <em>Merci de ne pas interdire la publicité<br></em> <hr> <p> </p> <p style="text-align: center;"> <img height="225" width="300" src="http://idata.over-blog.com/0/30/94/41/AIDE-EN-COMPTA/IMMO-FINANCIERES-1.jpg" class="GcheTexte"> </p> <div> <div style="text-align: center;"> <div> <div> <div> <span style="color: #008000;"><a href="http://ddata.over-blog.com/0/30/94/41/AIDE-EN-COMPTA/IMMO-FINANCIERES-1.swf"></a></span> <div> <span style="color: #008000;"><span style="font-size: 14pt;"><span style="color: #003366;"><span style="color: #000080;"><span style="color: #008000;"><span style= "font-size: 14pt;"><span style="color: #003366;"><span style="color: #000080;"><br> <br> <br></span></span></span></span></span></span></span></span> </div> </div> </div> </div> <p style="text-align: right;"> <input onclick="telecharger()" src="http://idata.over-blog.com/0/30/94/41/telecharger-2.jpg" type="image"> </p> </div> </div></input></br></br></br></hr></br></hr></br></br></br></br></br></br>]]></description>
        <pubDate>Thu, 11 Mar 2010 14:25:00 +0100</pubDate>        <guid >http://www.normesias-ifrs.info/article-france---cours---inventaire---immobilisations-financieres-1-46488709.html</guid>
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        <title><![CDATA[IAS/IFRS - cours - Partie 1 - Les groupes]]></title>
        <link>http://www.normesias-ifrs.info/article-ias-ifrs---cours---partie-1---les-groupes-46434634.html</link>        <description><![CDATA[<p style="text-align: center;"> <span style="font-size: 14pt;"><span style="color: #ffffff;"><span style="font-size: 18pt;"><span style="color: #993300;"><strong><span style="color: #993300;">Cours d'Initiation aux IAS IFRS</span></strong></span></span></span></span> </p> <p style="text-align: center;"> <span style="font-size: 8pt;">Ce cours se veut très simple à l'intention des personnes qui souhaitent aborder les normes IAS/IFRS.</span> </p> <p style="text-align: center;"> <span style="font-size: 18pt;"><span style="font-size: 18pt;"><strong>Plan du cours</strong></span></span><br> <br> <span style="font-size: 18pt;"><span style="color: #999999;">Introduction</span></span> </p> <p style="text-align: center;"> <span style="font-size: 18pt;"><span style="font-size: 18pt;"><span style="color: #000000;"><strong>Partie 1 : les groupes</strong><br></span></span><strong><br> <span style="font-size: 12pt;">a</span> -</strong> <span style="font-size: 12pt;"><strong>Les opérations de regroupement (IFRS 3)<br> b - Les méthodes de consolidation : les liens entre sociétés[...]</br></br></br></br></br></strong></span></span></p>]]></description>
        <pubDate>Wed, 10 Mar 2010 17:34:00 +0100</pubDate>        <guid >http://www.normesias-ifrs.info/article-ias-ifrs---cours---partie-1---les-groupes-46434634.html</guid>
                <category>COURS D'INITIATION AUX IAS/IFRS</category>        <comments>http://www.normesias-ifrs.info/article-ias-ifrs---cours---partie-1---les-groupes-46434634-comments.html#anchorComment</comments>                    </item>
  
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