principales méthodes comptables

Source : Réglement (CE) No 1126/2008 de la Commission portant adoption de certaines normes comptables internationales conformément au règlement (CE) no 1606/2002 du Parlement européen et du Conseil, 3.11.2008 [https://eur-lex.europa.eu/legal-content/FR/TXT/?uri=CELEX:32008R1126](https://eur-lex.europa.eu/legal-content/FR/TXT/?uri=CELEX:32008R1126)

Source : Internet PwC, Kleinere Änderungen an IAS 1, Practice Statement 2 und IAS 8; [https://www.pwc.ch/de/insights/accounting/kleinere-aenderungen-an-ias-1-practice-statement-2-und-ias-8.html](https://www.pwc.ch/de/insights/accounting/kleinere-aenderungen-an-ias-1-practice-statement-2-und-ias-8.html)

Source : Gazzetta ufficiale dell’Unione europea, Regolamento (CE) N. 1126/2008 della Commissione del 3 novembre 2008 che adotta taluni principi contabili internazionali conformemente al regolamento (CE) n. 1606/2002 del Parlamento europeo e del Consiglio (Testo rilevante ai fini del SEE); [https://eur-lex.europa.eu/legal-content/IT/TXT/HTML/?uri=CELEX:32008R1126](https://eur-lex.europa.eu/legal-content/IT/TXT/HTML/?uri=CELEX:32008R1126) (5.3.2025)

Source : PwC Switzerland, Narrow-scope amendments to IAS 1, IFRS Practice Statement 2 and IAS 8 [https://www.pwc.ch/en/insights/accounting/narrow-scope-amendments-to-ias-1-ifrs-practice-statement-2-and-ias-8.html](https://www.pwc.ch/en/insights/accounting/narrow-scope-amendments-to-ias-1-ifrs-practice-statement-2-and-ias-8.html) (3.9.2024)

Source : Deloitte, IAS Plus, IASB finalises amendments to IAS 1 and the Materiality Practice Statement [https://www.iasplus.com/en/news/2021/02/accounting-policies](https://www.iasplus.com/en/news/2021/02/accounting-policies) (3.9.2024)

USG: to avoid

Source : Deloitte, IAS Plus, IASB finalises amendments to IAS 1 and the Materiality Practice Statement [https://www.iasplus.com/en/news/2021/02/accounting-policies](https://www.iasplus.com/en/news/2021/02/accounting-policies) (3.9.2024)