ANC’s Board adopted Regulation n° 2023-07 of 10 November 2023 amending ANC Regulation n° 2019-03 on approved organisations for the funding of the vocational training.
Regulation (homologation procedure underway)
Regulation and related commentaries

ANC’s Board adopted Regulation n° 2023-06 of 10 November 2023 amending ANC Regulation n° 2021-01 relating to the annual accounts of agricultural cooperatives and their unions. This regulation will enter into force on 1 January 2025 with a possible earlier commencement.
ANC’s Board also adopted on 10 November 2023 commentaries about Regulation n° 2021-01 on the regulated reserve to support cooperative members in case of agricultural hazards (« provision pour engagement de soutien des coopérateurs face aux aléas agricoles »).
Regulation (homologation procedure underway)
Regulation n°2021-01 (and related commentaries) amended

ANC’s Board adopted Regulation n° 2023-05 of 10 November 2023 amending ANC Regulation n° 2014-03 relating to the general plan of accounts. This regulation deals with IT solutions.
Regulation (homologation procedure underway)
Regulation and related commentaries

ANC’s Board adopted on 8 November 2023 Regulation n° 2023-04 amending ANC Regulation n° 2015-11 relating to the annual financial statements of insurance entities in order to mainly set the accounting treatment of ring-fenced fund regarding  retirement savings plan called « plan d’épargne retraite » (PER).
Regulation (homologation procedure underway)
Regulation and related commentaries

ANC board is seeking the views of all stakeholders on its draft regulation on the distinction between debt and other equity (« autres fonds propres »).

The draft regulation submitted for consultation aims to:
affirm the status of "other equity" (« autres fonds propres »).as a separate item on the balance sheet;
define this heading througg its components (non-refundable funds, conditional advances and grantor rights) and
provide a definition of non-reimbursable funds and conditional advances.

These provisions apply indifferently to both individual accounts and consolidated accounts drawn up in accordance with French standards for groups other than those in the insurance or banking sectors.
For consistency of the liabilities on the balance sheet in the two sets of accounts, amendmets are made for consolidated  equity.
Replies to the 6 consultation questions are expected  by March 31, 2024 at the latest.
Consultation
Appendix to the consultation: draft regulation

Regulation N° 2023-03 amending various ANC regulations in accordance with ANC Regulation N° 2022-06 of 22 november 2022 modernising the financial statements.

ANC’s Board adopted Regulation N° 2023-03 of 7 July 2023 updating various ANC regulations in accordance with the changes of general accounting plan by ANC Regulation N° 2022-06 of 22 november 2022 modernising the financial statements.
Regulation (homologation procedure on course)

Regulation N° 2023-02 amending ANC Regulation n° 2020-01 of 6 March 2020 relating to the consolidated accounts
On 7th July 2023, ANC Board adopted Regulation N° 2023-05 amending ANC Regulation n° 2020-01 relating to the consolidated accounts about the accounting treatment of the global minimum tax related to OECD GloBE model rules (exception to the recognition of related deferred tax assets and liabilities ; information required in the notes to the consolidated accounts)
Regulation
Regulation and related commentaries

Regulation N° 2023-01 amending ANC Regulation n° 2018-06  of 5 December 2018 relating to the annual accounts of private-law non-for-profit entities

On 12 May 2023, ANC Board adopted Regulation N° 2023-01 amending ANC Regulation n° 2018-06  of 5 December 2018 relating to the annual accounts of private-law non-for-profit entities (homologation procedure on course)

This new regulation extends the provisions inserted by ANC Regulation n° 2022-04  to the religious non-for-profit entities regulated by the article 79-X of the local civil code  applicable in the departments of Bas-Rhin, Haut-Rhin and Moselle.

For those entities, the provisions will apply to accounting years beginning on or after 1 January 2024.
In case of comments on the application of those provisions resulting from Law No. 2021-1109 of 24 August 2021 reinforcing compliance with the principles of the Republic, you can send them via the email address of the ANC : Contact Us.
Regulation

On November 15, the EFRAG General Assembly approved the appointment of Patrick de Cambourg as Chairman of  the EFRAG Sustainability Reporting Board

ANC’s Board adopted Regulation N° 2022-05 of 7 Octobre 2022 amending ANC Regulation N° 2015-04 related to the annual accounts of social housing entities
Regulation
Regulation and related commentaries

ANC’s Board informs stakeholders that 33 communications of the Conseil National de la Comptabilité are obsolete

This document sets out the objectives given to the annual accounts and the principles that ANC (Autorité des normes comptables, the French accounting standard-setter) takes into account when standardising.

This internal ANC document aims to guide accounting standardisation work. It is not intended to be a framework for the application of accounting rules for preparers and users of accounts.

Nevertheless, with a view to transparency and education, the ANC Board has decided to make this internal document public in order to make known all the objectives and principles that guide ANC, as an accounting standard setter, in developping its accounting regulations.
This document is likely to evolve, be supplemented and/or modified, according to feedbacks on its application and to standardisation work progresses
To access the document, click here

Regulation N° 2022-04 of 30 June 2022 amending the ANC Regulation N° 2018-06 of 5 December 2018 relating to the annual financial statements of private-law non-for-profit entities.
ANC’s Board introduces in Regulation n° 2018-06 new provisions following the accounting obligations set out in articles 21, 22, 73 and 75 of the Law n° 2021-1109 of 24 August 2021 and the related implementing decrees. 
Regulation
Regulation and related commentaries

On 3 June 2022 ANC’s Board adopted Regulation N° 2022-03 amending Regulation N° 2020-07 of 4 December 2020 relating to the financial statements of mutual funds
Regulation 2022-03
Regulation 2020-07 and related commentaries modified by Regulation 2022-03

Recommendation N° 2022-02 on first application of Regulation ANC No. 2020-01 regarding consolidated accounts established in accordance with French accounting standards
Recommendation

ANC’s Board adopted Regulation N° 2021-09 of 5 November 2021 relating to the financial statements of real estate investment mutual funds.
Regulation
Regulation and related commentaries

• Regulation n° 2021-05 relating to annual accounts of social and economic committees governed by article L. 2315-64 of the Labour Code. This regulation replaces and repeals ANC Regulation n° 2015-01.
  Regulation
  Regulation and related commentaries
   
• Regulation n° 2021-06 relating to the accounting documents of social and economic committees governed by article L. 2315-65 of the Labour Code (simplified accounting obligations). This regulation replaces and repeals ANC Regulation n° 2015-02.
  Regulation
  Regulation and related commentaries

• Regulation n° 2021-07 relating to consolidated accounts of social and economic committees. This regulation replaces and repeals ANC Regulation n° 2015-10.
  Regulation
  Regulation and related commentaries

ANC updated the three regulations relating to works councils to adapt them to the legal and regulatory environment of social and economic committees.
This update concerns :
- the changes resulting from the Labour Code relating to social and economic committees (which replaced works councils),
- the changes in the accounting regulations to which they are currently attached.
As a result, new regulations relating to social and economic committees do not include any significant changes compared to regulations relating to works councils.

Regulation N° 2021-04 of 2 July 2021 amending the CRC regulation N° 2009-07 of 3 December 2009 relating to the conversion of a company into a workers cooperative called SCOP.
Regulation

ANC updates 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. The changes consist in :
-    A new question H8 about participatory loans with State support,
-    An update of question J2 (solidarity fund),
-    A new question J7 about exemption and aid for payment of social contributions
-    A new question J8 about fixed costs aid
- Detailed document
- Summary

ANC updates 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. The updates apply to question D1 (depreciation) and H1 (State-back loan called PGE).
- Detailed document
- Summary
- Implementation examples for question D1

Regulation N° 2021-03 of 4 June 2021 amending the ANC regulation N°2016-02 relating to the annual financial statements of securitisation entities
ANC’s Board reintroduced in Regulation ANC n°2016-02, the provisions about the accounting treatment of borrowing and lending securities. These provisions, to which the regulation previously referred, were mentioned in monetary and financial code from which they had been repealed as of 30 December 2020
Regulation
Regulation and related commentaries

Regulation N° 2021-02 of 4 June 2021 amending the ANC regulation N° 2018-06 relating to the annual financial statements of private-law non-for-profit entities
ANC’s Board reintroduced in Regulation n°2018-06, the accounting provisions applicable to group insurance contract underwriting associations and to associations called  popular retirement savings group (called GERP in French for groupement d’épargne retraite populaire). These provisions were previously mentioned in regulation CRC n°2004-12 repealed by regulation N° 2018-06
Regulation
Regulation and related commentaries

ANC’s Board adopted a decision on 7 May 2021 on the CUMA about the chart of accounts for farm machinery sharing cooperatives (CUMA).

ANC’s Board adopted Regulation n°2021-01 of 7 May 2021 relating to the annual accounts of agricultural cooperatives and their unions
Regulation
Regulation and related commentaries

ANC’s Board adopted Regulation n°2020-11 of 22 December 2020 amending ANC Regulation n°2015-11 relating to the annual financial statements of insurance companies concerning the accounting treatment of the contribution introduced by Articles 3 and 13 of the LFSS 2021 and the discount rates for non-life transactions premiums.
Regulation
Regulation and related commentaries

ANC’s Board adopted Regulation n°2020-10 of December 22, 2020 amending ANC Regulation n°2014-07 relating to the accounts of banking sector companies for securities lending / borrowing and regulated savings.
Regulation
Regulation and related commentaries

ANC’s Board adopted Regulation N° 2020-09 of 5 July 2020 amending ANC Regulation N° 2014-03 relating to the general plan of accounts. This regulation relates to minor corrections

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

ANC’s Board adopted Regulation N° 2020-07 of 4 December 2020 relating to the financial statements of mutual funds.
Regulation
Regulation and related commentaries

ANC’s Board adopted Regulation N ° 2020-06 of 9 October 2020 amending CRC regulation N° 1999-02 relating to consolidated accounts.
Regulation

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
- Detailed document

ANC’s Board adopted Regulation N ° 2020-04 of 3 July 2020 relating to annual accounts of agricultural holding
Regulation

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

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
- Detailed document
- Summary

ANC Board clarifies the consequences of postponing the filing date for requests for allocation of basic payment entitlements on the recognition of these revenues

ANC Board provides details on the consequences of the COVID-19 epidemic on the annual and consolidated financial statements established according to the French accounting standards at 31 December 2019

ANC’s Board adopted Regulation N ° 2020-01 of March 6, 2020 relating to consolidated accounts
Regulation and related commentaries

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

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

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

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

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

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

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

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

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

ANC Board stated on 8 February that the notices of compliance previously given to sectoral  charts of accounts by the Conseil national de la comptabilité are no longer valid