{"id":36246,"date":"2023-02-16T00:00:00","date_gmt":"2023-02-16T00:00:00","guid":{"rendered":"https:\/\/cia-ica.ca\/publications\/223045f\/"},"modified":"2026-01-22T10:58:00","modified_gmt":"2026-01-22T15:58:00","slug":"223045f","status":"publish","type":"publication","link":"https:\/\/www.cia-ica.ca\/fr\/publications\/223045f\/","title":{"rendered":"Note \u00e9ducative : Applicabilit\u00e9 des r\u00e8gles, normes et autres conseils aux membres de l\u2019ICA"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">L\u2019International Accounting Standards Board (IASB) a promulgu\u00e9 des Normes internationales d\u2019information financi\u00e8re (IFRS) qui ont \u00e9t\u00e9 adopt\u00e9es par un certain nombre de pays dans le monde. L\u2019Association Actuarielle Internationale (AAI) a \u00e9labor\u00e9 des normes de pratique et d\u2019autres conseils \u00e0 l\u2019intention des actuaires qui fournissent des services professionnels li\u00e9s \u00e0 la pr\u00e9sentation de l\u2019information financi\u00e8re conform\u00e9ment aux IFRS.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"> La pr\u00e9sente note \u00e9ducative est une mise \u00e0 jour de la note \u00e9ducative de 2005 intitul\u00e9e \u00ab Applicabilit\u00e9 des r\u00e8gles, normes et autres conseils aux membres de l\u2019ICA \u00bb. Elle vise \u00e0 aider les membres de l\u2019ICA \u00e0 comprendre les normes professionnelles de d\u00e9ontologie, de pratique et de qualification qui s\u2019appliquent \u00e0 la pr\u00e9paration du travail au Canada et dans des administrations \u00e0 l\u2019\u00e9tranger. Plus pr\u00e9cis\u00e9ment, elle d\u00e9crit le cadre de l\u2019ICA qui d\u00e9termine l\u2019applicabilit\u00e9 des r\u00e8gles et codes de d\u00e9ontologie, des normes de pratique et d\u2019autres conseils aux travaux des membres de l\u2019ICA, et elle \u00e9nonce les consid\u00e9rations particuli\u00e8res propres aux conseils de l\u2019AAI et \u00e0 la norme de qualification des \u00c9tats-Unis (United States Qualification Standard (U.S.Q.S)).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ce document a remplac\u00e9 le document 205122<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ce document a \u00e9t\u00e9 remplac\u00e9 par le document 225107<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ce document a \u00e9t\u00e9 archiv\u00e9 le 14 octobre 2025<\/p>\n","protected":false},"featured_media":0,"parent":628005,"menu_order":0,"template":"","meta":{"_acf_changed":true,"ep_exclude_from_search":false,"wicket_organization":""},"publication-category":[114],"publication-topic":[],"publication-type":[160],"class_list":["post-36246","publication","type-publication","status-publish","hentry","publication-category-pratique","publication-type-notes-educatives"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.cia-ica.ca\/fr\/wp-json\/wp\/v2\/publication\/36246","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cia-ica.ca\/fr\/wp-json\/wp\/v2\/publication"}],"about":[{"href":"https:\/\/www.cia-ica.ca\/fr\/wp-json\/wp\/v2\/types\/publication"}],"up":[{"embeddable":true,"href":"https:\/\/www.cia-ica.ca\/fr\/wp-json\/wp\/v2\/publication\/628005"}],"wp:attachment":[{"href":"https:\/\/www.cia-ica.ca\/fr\/wp-json\/wp\/v2\/media?parent=36246"}],"wp:term":[{"taxonomy":"publication-category","embeddable":true,"href":"https:\/\/www.cia-ica.ca\/fr\/wp-json\/wp\/v2\/publication-category?post=36246"},{"taxonomy":"publication-topic","embeddable":true,"href":"https:\/\/www.cia-ica.ca\/fr\/wp-json\/wp\/v2\/publication-topic?post=36246"},{"taxonomy":"publication-type","embeddable":true,"href":"https:\/\/www.cia-ica.ca\/fr\/wp-json\/wp\/v2\/publication-type?post=36246"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}