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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
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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
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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.