{"id":140142,"date":"2026-04-20T15:22:33","date_gmt":"2026-04-20T13:22:33","guid":{"rendered":"https:\/\/lexpertjournal.net\/fr\/?p=140142"},"modified":"2026-04-20T15:22:33","modified_gmt":"2026-04-20T13:22:33","slug":"la-tunisie-se-dote-enfin-de-nouvelles-normes-des-comptes-de-letat","status":"publish","type":"post","link":"https:\/\/lexpertjournal.net\/fr\/?p=140142","title":{"rendered":"La Tunisie se dote enfin de nouvelles normes des comptes de l\u2019Etat"},"content":{"rendered":"<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>Nous sommes s\u00fbrs que plusieurs membres du Conseil National des Normes des Comptes Publics sautent actuellement de joie apr\u00e8s la publication dans le journal officiel N\u00b039 des arr\u00eat\u00e9s de la ministre des finances portant approbation des normes des comptes de l\u2019Etat.<\/p>\n<p>6 normes ont \u00e9t\u00e9 approuv\u00e9s relatifs aux \u00ab Produits des op\u00e9rations avec contrepartie directe \u00bb, \u00ab Les immobilisations incorporelles \u00bb \u00ab les stocks \u00bb \u00ab Les composantes de la tr\u00e9sorerie \u00bb \u00ab L\u2019\u00e9tat des flux de tr\u00e9sorerie \u00bb et \u00ab les provisions, les passifs \u00e9ventuels et les actifs \u00e9ventuels \u00bb.<\/p>\n<p>C\u2019est le r\u00e9sultat de plusieurs ann\u00e9es de travail. En effet, la r\u00e9forme des finances publiques a \u00e9t\u00e9 amorc\u00e9e depuis le conseil des ministres de 2013, avec comme objectif ultime \u00ab\u00a0\u00a0la transition du syst\u00e8me classique de la comptabilit\u00e9 de caisse vers le syst\u00e8me de la comptabilit\u00e9 d\u2019exercice en se basant sur des normes comptables inspir\u00e9es des standards internationaux. Les dites normes permettent, lorsqu\u2019elles sont mises en \u0153uvre, de donner une image fid\u00e8le de la situation patrimoniale de l\u2019Etat, et d\u2019\u00e9clairer les diff\u00e9rents utilisateurs des comptes publics dont les r\u00e8gles de tenue et de reddition devront r\u00e9pondre aux principes commun\u00e9ment admis de sinc\u00e9rit\u00e9, fiabilit\u00e9 et r\u00e9gularit\u00e9\u00bb (minist\u00e8re des finances). Les standards internationaux se r\u00e9sument surtout au niveau de l\u2019IPSASB ( International Public Sector Accounting Standards Board).<\/p>\n<p>La loi des finances de 2014 a consacr\u00e9 cette r\u00e9forme \u00e0 travers la r\u00e9vision des articles 68 et 68 bis du code de la comptabilit\u00e9 publique. Un conseil a \u00e9t\u00e9 d\u00e9di\u00e9 \u00e0 cette r\u00e9forme et qui a \u00e9t\u00e9 mis en place par le d\u00e9cret gouvernemental n\u00b0 2015-222 du 21 mai 2015, fixant la composition et les modalit\u00e9s de gestion du Conseil National des Normes des Comptes Publics. Un secr\u00e9tariat g\u00e9n\u00e9ral a \u00e9t\u00e9 d\u00e9sign\u00e9 pour ce conseil en 2016 et fut annex\u00e9 au minist\u00e8re des finances. Le 20 Avril 2017, les membres de ce conseil sont nomm\u00e9s par arr\u00eat\u00e9.<\/p>\n<p>La mission de ce conseil est de\u00a0:<\/p>\n<ul>\n<li>Etabli les r\u00e8gles communes dans le double but d\u2019uniformiser et de rationaliser la pr\u00e9sentation des informations comptables au service des diff\u00e9rents utilisateurs de l\u2019information financi\u00e8re<\/li>\n<li>Contribuer \u00e0 l\u2019harmonisation et l\u2019am\u00e9lioration des pratiques comptables<\/li>\n<li>Aligner le syst\u00e8me comptable des entit\u00e9s publiques sur les normes comptables internationales en vigueur pour le secteur public<\/li>\n<li>Contribuer \u00e0 la d\u00e9marche de la certification des comptes des comptes de l\u2019Etat dans une logique de comptabilit\u00e9 d\u2019exercice<\/li>\n<\/ul>\n<p>Entre 2017 et 2018, le travail des groupes de travail et des comit\u00e9s techniques s\u2019est concentr\u00e9 sur l\u2019\u00e9laboration du cadre conceptuel afin que les normes soient adapt\u00e9es au contexte tunisien. En 2019, trois normes ont \u00e9t\u00e9 d\u00e9j\u00e0 adopt\u00e9es par le conseil.<\/p>\n<p>Ces normes ont une importance importante pour la cons\u00e9cration de la loi Organique du Budget et surtout la logique de la gestion par objectif pr\u00e9conis\u00e9e par la Tunisie depuis une d\u00e9cennie.<\/p>\n<p>Apr\u00e8s l\u2019euphorie suite \u00e0 la publication de ces normes, la place maintenant est \u00e0 la concr\u00e9tisation. Les syst\u00e8mes d\u2019informations et le travail comptable doivent commencer sans tarder.<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp; &nbsp; Nous sommes s\u00fbrs que plusieurs membres du Conseil National des Normes des Comptes Publics sautent actuellement de joie apr\u00e8s la publication dans le journal officiel N\u00b039 des arr\u00eat\u00e9s de la ministre des finances portant approbation des normes des comptes de l\u2019Etat. 6 normes ont \u00e9t\u00e9 approuv\u00e9s relatifs aux \u00ab Produits des op\u00e9rations avec [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":140143,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[29,28],"tags":[],"class_list":["post-140142","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites","category-economie"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v24.9 (Yoast SEO v24.9) - 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