{"id":41,"date":"2026-10-16T11:06:24","date_gmt":"2026-10-16T11:06:24","guid":{"rendered":"https:\/\/www.lacompta.org\/?page_id=41"},"modified":"2026-10-16T22:03:13","modified_gmt":"2026-10-16T20:03:13","slug":"lc-7e5bb08bc083b424fcc2","status":"publish","type":"page","link":"https:\/\/www.lacompta.org\/articles\/normes-comptables-ifrs-fasb.php","title":{"rendered":"Normes comptables : comprendre PCG, IFRS et US GAAP"},"content":{"rendered":"<div class=\"lc-blog-article lc-lexicon-page\">\n<div class=\"lc-blog-lead\"><img src=\"\/wp-content\/uploads\/lacompta-blog-20261016\/normes-comptables-une.webp\" width=\"1200\" height=\"675\" fetchpriority=\"high\" decoding=\"async\" alt=\"Documentation de normes comptables\"><\/div>\n<h1>Normes comptables : comprendre PCG, IFRS et US GAAP<\/h1>\n<p class=\"lc-blog-intro\"><strong>Les normes comptables encadrent la reconnaissance, l\u2019\u00e9valuation et la pr\u00e9sentation des op\u00e9rations dans les \u00e9tats financiers.<\/strong> Le PCG fran\u00e7ais, les IFRS et les US GAAP correspondent \u00e0 des r\u00e9f\u00e9rentiels distincts ; leur application d\u00e9pend de l\u2019entit\u00e9, du pays et de la nature des comptes \u00e9tablis.<\/p>\n<blockquote class=\"lc-blog-summary\">\n<p><strong>Les rep\u00e8res \u00e0 retenir<\/strong><\/p>\n<ul>\n<li>Le FASB est un organisme de normalisation, pas le nom d\u2019un r\u00e9f\u00e9rentiel.<\/li>\n<li>Les comptes individuels et consolid\u00e9s peuvent relever de cadres diff\u00e9rents.<\/li>\n<li>Une comparaison exige de lire les m\u00e9thodes et le p\u00e9rim\u00e8tre.<\/li>\n<\/ul>\n<\/blockquote>\n<div class=\"lc-lexicon-toc-container\"><nav class=\"lc-lexicon-toc\" aria-label=\"Sommaire de la page\"><details open><summary>Dans cette page<\/summary><ol><li><a href=\"#utilite\">\u00c0 quoi sert un r\u00e9f\u00e9rentiel comptable ?<\/a><\/li><li><a href=\"#acteurs\">ANC, IASB et FASB : distinguer les r\u00f4les<\/a><\/li><li><a href=\"#application\">Identifier les comptes et le cadre applicables<\/a><\/li><li><a href=\"#lecture\">Comparer les \u00e9tats financiers avec m\u00e9thode<\/a><\/li><li><a href=\"#mini-faq\">Mini FAQ<\/a><\/li><\/ol><\/details><\/nav><\/div>\n<h2 id=\"utilite\">\u00c0 quoi sert un r\u00e9f\u00e9rentiel comptable ?<\/h2>\n<p>Une m\u00eame op\u00e9ration \u00e9conomique soul\u00e8ve plusieurs questions : faut-il reconna\u00eetre un actif, quelle valeur retenir et quelle information pr\u00e9senter ? Le r\u00e9f\u00e9rentiel apporte un cadre commun. Sans ce cadre, deux entreprises pourraient produire des montants difficiles \u00e0 interpr\u00e9ter, m\u00eame en utilisant les m\u00eames intitul\u00e9s.<\/p>\n<p><strong>La coh\u00e9rence des m\u00e9thodes comptables<\/strong> facilite la lecture dans le temps. Elle ne signifie pas que toutes les entreprises mondiales appliquent des r\u00e8gles identiques, ni que l\u2019information financi\u00e8re se r\u00e9duit \u00e0 un plan de num\u00e9ros de comptes.<\/p>\n<hr>\n<h2 id=\"acteurs\">ANC, IASB et FASB : distinguer les r\u00f4les<\/h2>\n<div class=\"lc-blog-table\">\n<table>\n<thead>\n<tr>\n<th scope=\"col\">Cadre<\/th>\n<th scope=\"col\">Rep\u00e8re institutionnel<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<th scope=\"row\">Normes fran\u00e7aises<\/th>\n<td>ANC, avec le PCG pour son champ d\u2019application<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">IFRS Accounting Standards<\/th>\n<td>IASB, au sein de l\u2019IFRS Foundation<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">US GAAP<\/th>\n<td>FASB pour la normalisation du secteur priv\u00e9 non gouvernemental am\u00e9ricain<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p>L\u2019expression \u00ab normes FASB \u00bb d\u00e9signe parfois, de mani\u00e8re raccourcie, les r\u00e8gles am\u00e9ricaines. Il est plus pr\u00e9cis de distinguer l\u2019organisme FASB des US GAAP. De m\u00eame, les IFRS constituent un ensemble de normes ; elles ne sont pas le simple nom anglais du plan comptable fran\u00e7ais.<\/p>\n<div class=\"lc-blog-figure\"><img src=\"\/wp-content\/uploads\/lacompta-blog-20261016\/normes-comptables-pratique.webp\" width=\"700\" height=\"525\" loading=\"lazy\" decoding=\"async\" alt=\"Comparaison de r\u00e8gles comptables\"><\/div>\n<h2 id=\"application\">Identifier les comptes et le cadre applicables<\/h2>\n<p>Une entreprise peut pr\u00e9parer plusieurs jeux d\u2019informations : comptes individuels, comptes consolid\u00e9s et reporting destin\u00e9 \u00e0 un groupe. Leur cadre n\u2019est pas n\u00e9cessairement le m\u00eame. Le fait d\u2019appartenir \u00e0 un groupe international n\u2019entra\u00eene donc pas, \u00e0 lui seul, l\u2019abandon des obligations comptables locales.<\/p>\n<p>Avant d\u2019enregistrer une op\u00e9ration, il faut identifier l\u2019entit\u00e9 concern\u00e9e, le type de comptes et la version des textes applicable \u00e0 l\u2019exercice. Les <a href=\"\/articles\/plan-comptable-francais-marocain-belge.php\">plans comptables nationaux<\/a> apportent une nomenclature et des r\u00e8gles locales ; une table de correspondance ne remplace pas l\u2019examen des m\u00e9thodes d\u2019\u00e9valuation.<\/p>\n<blockquote><p>Comparer des comptes exige de conna\u00eetre les r\u00e8gles qui ont produit les chiffres, pas seulement les chiffres eux-m\u00eames.<\/p><\/blockquote>\n<h2 id=\"lecture\">Comparer les \u00e9tats financiers avec m\u00e9thode<\/h2>\n<p>Les diff\u00e9rences entre r\u00e9f\u00e9rentiels peuvent concerner le calendrier de reconnaissance d\u2019un produit, les contrats de location, certaines provisions ou la pr\u00e9sentation d\u2019une information. Il serait trompeur de supposer qu\u2019une correction unique permet de convertir n\u2019importe quel bilan d\u2019un cadre \u00e0 l\u2019autre.<\/p>\n<p><strong>La lecture des m\u00e9thodes en annexe<\/strong> compl\u00e8te celle de l\u2019<a href=\"\/articles\/les-elements-de-actif-du-bilan.php\">actif<\/a> et du <a href=\"\/articles\/les-elements-du-passif.php\">passif<\/a>. Le p\u00e9rim\u00e8tre de consolidation, les estimations significatives et les changements de m\u00e9thode expliquent parfois une variation plus directement qu\u2019une \u00e9volution de l\u2019activit\u00e9.<\/p>\n<p>Un dossier de travail peut recenser, pour chaque sujet, la r\u00e8gle locale, le traitement du groupe et le retraitement justifi\u00e9. Cette documentation permet de retrouver le raisonnement \u00e0 la cl\u00f4ture suivante et d\u2019\u00e9viter une simple reprise m\u00e9canique d\u2019ajustements anciens.<\/p>\n<div class=\"lc-blog-figure lc-blog-diagram\"><img src=\"\/wp-content\/uploads\/lacompta-blog-20261016\/normes-comptables-schema.webp\" width=\"700\" height=\"525\" loading=\"lazy\" decoding=\"async\" alt=\"Trois rep\u00e8res sur normes comptables\"><\/div>\n<h2 id=\"mini-faq\">Mini FAQ<\/h2>\n<h3>FASB et US GAAP d\u00e9signent-ils la m\u00eame chose ?<\/h3>\n<p>Non. Le FASB est un organisme de normalisation ; les US GAAP d\u00e9signent le r\u00e9f\u00e9rentiel comptable am\u00e9ricain concern\u00e9.<\/p>\n<h3>Les IFRS remplacent-elles tous les comptes locaux ?<\/h3>\n<p>Non. Leur application d\u00e9pend des obligations de l\u2019entit\u00e9 et du type de comptes. Des comptes locaux et un reporting IFRS peuvent coexister.<\/p>\n<h3>Un plan de comptes permet-il de convertir automatiquement un bilan ?<\/h3>\n<p>Non. La correspondance des comptes ne traite pas toutes les diff\u00e9rences de reconnaissance, d\u2019\u00e9valuation et d\u2019information \u00e0 fournir.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Distinguer les normes fran\u00e7aises, les IFRS et les US GAAP : r\u00f4le de l\u2019ANC, de l\u2019IASB et du FASB, p\u00e9rim\u00e8tre et comparaison des comptes.<\/p>\n","protected":false},"author":1,"featured_media":1793,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","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":""},"class_list":["post-41","page","type-page","status-publish","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/41","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=41"}],"version-history":[{"count":3,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/41\/revisions"}],"predecessor-version":[{"id":2281,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/41\/revisions\/2281"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/media\/1793"}],"wp:attachment":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=41"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}