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notices of compliance previously given to sectoral  charts of accounts by the Conseil national de la comptabilité are no longer valid

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

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

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

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

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

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

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

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

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

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

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.
  

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

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

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

• Regulation
• Information Note

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.

• Regulation
• Information Note

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.

• Regulation
• Information Note