Toutes actualites EN normes françaises
Regulation N° 2020-09
07 décembre 2020
Regulation N° 2020-08
07 décembre 2020
ANC’s Board adopted Regulation N° 2020-08 of 4 December 2020 amending ANC Regulation N° 2018-06 related to the annual accounts of private-law non-for-profit entities.
Regulation
Regulation N° 2020-07
07 décembre 2020
ANC’s Board adopted Regulation N° 2020-07 of 4 December 2020 relating to the financial statements of mutual funds.
Regulation
Regulation and related commentarie
Regulation N° 2020-06
12 octobre 2020
ANC’s Board adopted Regulation N ° 2020-06 of 9 October 2020 amending CRC regulation N° 1999-02 relating to consolidated accounts.
Regulation
Regulation N° 2020-05
12 octobre 2020
ANC’s Board adopted Regulation n° 2020-05 of 24 July 2020 amending ANC regulation N° 2014-03 relating to the general plan of accounts. This regulation is about accounting rules for services related to digital assets.
Regulation
Regulation and related commentaries
ANC issues its recommendations and observations relating to the consequences of the Covid-19 event in the financial statements of credit institutions for periods opening from 1 January 2020
24 juillet 2020
ANC issues its recommendations and observations relating to the consequences of the Covid-19 event in the financial statements of credit institutions for periods opening from 1 January 2020
- Detailed document
Regulation N ° 2020-04
23 juillet 2020
ANC’s Board adopted Regulation N ° 2020-04 of 3 July 2020 relating to annual accounts of agricultural holding
Regulation
Regulation N° 2020-03
22 juillet 2020
ANC’s Board adopted Regulation N° 2020-03 of 3 July 2020 amending ANC Regulation N° 2014-03 relating to the general plan of accounts. This regulation relates to accounting rules for agricultural activity
Regulation
Regulation N° 2020-02
21 juillet 2020
ANC’s Board adopted Regulation N° 2020-02 of 05 June 2020 amending ANC Regulation N° 2014-03 relating to the general plan of accounts concerning the notes published by medium-sized undertakings
Regulation
ANC issues its recommendations and observations relating to the consequences of the Covid-19 event in the annual and interim financial statements established as of 1 January 2020
18 mai 2020
ANC issues its recommendations and observations relating to the consequences of the Covid-19 event in the annual and interim financial statements established as of 1 January 2020
- Detailed document
- Summary
ANC Board provides details on the consequences of the COVID-19 epidemic on the annual and consolidated financial statements
02 avril 2020
Regulation N ° 2020-01
06 mars 2020
ANC’s Board adopted Regulation N ° 2020-01 of March 6, 2020 relating to consolidated accounts
Regulation and related commentaries
Regulation n° 2019-09
22 janvier 2020
ANC’s Board adopted Regulation n° 2019-09 of 18 December 2019 amending ANC regulation N° 2014-03 relating to training costs
Regulation
Regulation and related commentaries
Regulation n° 2019-08
22 janvier 2020
ANC’s Board adopted Regulation n° 2019-08 of 6 December 2019 relating to the companies etablishment of annual accounts when transferring a in the case of a transfer of registered office to France from a foreign country
Regulation
Regulation n° 2019-07
22 janvier 2020
ANC’s Board adopted Regulation n° 2019-07 of 6 December 2019 amending ANC regulation N° 2015-11 of 26 November 2015 relating to the annual accounts of insurance companies
Regulation
Regulation n° 2019-06
09 novembre 2019
ANC’s Board adopted Regulation n° 2019-06 of 8 November 2019 amending ANC regulation N° 2014-03 relating to the general plan of accounts on mergers and demergers without a share exchange
Regulation
Regulation and related commentaries
Regulation n° 2019-05
09 novembre 2019
ANC’s Board adopted Regulation n° 2019-05 of 8 November 2019 relating to the annual accounts of the fund dedicated to the holding of the capital of a company (called « fonds de pérennité »)
Regulation
Regulation n° 2019-04
08 novembre 2019
ANC’s Board adopted Regulation n° 2019-04 of 8 November 2019 on social and medico-social activities carried out by private-law non-for-profit entities.
Regulation
Regulation and related commentaries
Regulation n° 2019-03
25 juillet 2019
ANC’s Board adopted Regulation n° 2019-03 of 5 July 2019 on approved organisations for the funding of the vocational training.
Regulation
Regulation and related commentaries
Regulation n° 2019-02
14 juin 2019
ANC’s Board adopted Regulation n° 2019-02 of 7 June 2019 amending ANC regulation N° 2014-03 relating to the general plan of accounts. This regulation, which is pending ratification, relates to the financial statements of medium-size undertakings
Regulation
Regulation n° 2019-01
25 mars 2019
ANC’s Board adopted Regulation n° 2019-01 of 08 February 2019 amending ANC regulation N° 2014-03 relating to the general plan of accounts. This regulation, which is pending ratification, relates to accounting rules for agricultural activity.
Regulation
Regulation and related commentaries
Information note
- YEAR 2018
-
Regulation n° 2018-08
19 décembre 2018
Regulation n° 2018-08
ANC’s Board adopted Regulation n° 2018-08 of 11 December 2018 amending ANC regulation N° 2015-11 of 26 November 2015 relating to the annual accounts of insurance undertakings
RegulationRegulation n° 2018-07
11 décembre 2018
Regulation n° 2018-07
ANC’s Board adopted Regulation n° 2018-07 of 10 December 2018 amending ANC regulation N° 2014-03 relating to the general plan of accounts. This regulation relates to accounting rules for initial coin offering (ICO) and tokens.
Regulation
Regulation and related commentariesRegulation n° 2018-06
11 décembre 2018
Regulation n° 2018-06
ANC’s Board adopted Regulation n° 2018-06 of 5 December 2018 about the annual accounts of private-law non-for-profit entities.
RegulationRegulation n° 2018-02
12 juillet 2018
Regulation n° 2018-02
ANC’s Board adopted Regulation n° 2018-02 of 6 July 2018 amending ANC regulation N° 2014-03 relating to the general plan of accounts. This regulation relates to withholding tax for employees’ earned income.
Regulation
Information noteRegulation n° 2018-01
25 juin 2018
Regulation n° 2018-01
ANC’s Board adopted Regulation n° 2018-01 of 20 April 2018 amending ANC regulation N° 2014-03 relating to the general plan of accounts. This regulation relates to changes in accounting policies, changes in accounting estimates and corrections of errors.
Regulation
Information note
- YEAR 2017
-
Regulation n° 2017-07
08 décembre 2017
Regulation n° 2017-07
ANC’s Board adopted Regulation n° 2017-07 on harmonization of accounting rules and presentation of summary documents of copyright and neighboring rights collective management organizations - OGCl
Regulation
Information noteRegulation n° 2017-06
08 décembre 2017
Regulation n° 2017-06
ANC’s Board adopted Regulation n° 2017-06 of 1st December 2017 amending ANC regulation n ° 2016-02 relating to the annual accounts of the organization securitization
Regulation
Information noteRegulation n° 2017-05
08 décembre 2017
Regulation n° 2017-05
ANC’s Board adopted Regulation n° 2017-05 of 1st December 2017 amending ANC regulation n ° 2014-01 relating to the accounting of framework for open-ended collective investment schemes
Regulation
Information noteRegulation n° 2017-04
08 décembre 2017
Regulation n° 2017-04
ANC’s Board adopted Regulation n° 2017-04 dated 1st December 2017 amending CRC Regulation N°99-02 relating to the consolidated accounts. This regulation relates to the consolidated accounts of social housing companies.
Regulation
Information NoteRegulation n° 2017-03
14 novembre 2017
Regulation n° 2017-03
ANC’s Board adopted Regulation n° 2017-03 dated 3rd November 2017 amending ANC Regulation N°2014-03 relating to the general plan of accounts.
This regulation relates to mineral resources exploration and evaluation costs.
Regulation
Information NoteConsolidated version of Title VII (ANC Regulation No 2017-01)
11 septembre 2017
Consolidated version of Title VII (ANC Regulation No 2017-01)
Mergers and similar transactions: On 5 May 2017, the College of the ANC approved ANC regulation n ° 2017-01 amending regulation ANC n ° 2014-03 concerning the accounting treatment of mergers and assimilated operations. The consolidated version of Title VII of the compendium of French accounting standards. Main changes induced by ANC regulation n ° 2017-01 are set out in a note.
Regulation n° 2017-02
25 juillet 2017
Regulation n° 2017-02
ANC’s Board adopted Regulation n° 2017-02 dated 5 July 2017 related to the annual and consolidated accounts of “ Groupe Action Logement”
Regulation
Information noteRECO N° 2017-01
05 avril 2017
RECO N° 2017-01
ANC’s Board adopted a recommendation dated 10 March 2017 related to the implementation of Article 621-11 of ANC Regulation 2014-03 concerning the general accounting plan. This recommendation specifies the accounting treatment of the funds received from communities of property owners in the property manager’s accounts
- YEAR 2016
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2016-04
21 juillet 2016
2016-04
ANC’s Board adopted Regulation n° 2016-04 related to the "sociétés de libre partenariat " (SLP).2016-03
20 avril 2016
2016-03
ANC’s Board adopted Regulation n° 2016-03 related to the accounting of framework of real estate investment company, under civil law (SCPI) open end investments undertakings. This regulation will enter into force on 1st January 2017.2016-02
20 avril 2016
2016-02
ANC’s Board adopted Regulation n° 2016-02 related to the accounting of framework of securitisation vehicule. This regulation will enter into force on 1st January 2017.