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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 commentaires

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 commentaires
Information note

Regulation n° 2018-08

19 décembre 2018

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
Regulation

Regulation n° 2018-07

11 décembre 2018

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 commentaries

Regulation n° 2018-06

11 décembre 2018

ANC’s Board adopted Regulation n° 2018-06 of 5 December 2018 about the annual accounts of private-law non-for-profit entities.
Regulation

Regulation n° 2018-02

12 juillet 2018

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 note

Regulation n° 2018-01

25 juin 2018

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

Regulation n° 2017-07

08 décembre 2017

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 note

Regulation n° 2017-06

08 décembre 2017

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 note

Regulation n° 2017-05

08 décembre 2017

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 note

Regulation n° 2017-04

08 décembre 2017

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 Note

Regulation n° 2017-03

14 novembre 2017

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 Note

Consolidated version of Title VII (ANC Regulation No 2017-01)

11 septembre 2017

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

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 note

RECO N° 2017-01

05 avril 2017

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

2016-04

21 juillet 2016

ANC’s Board adopted Regulation n° 2016-04 related to the "sociétés de libre partenariat " (SLP).

2016-03

20 avril 2016

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

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.