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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

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
    Regulation

    Regulation 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 commentaries

    Regulation 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.
    Regulation

    Regulation 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 note

    Regulation 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 2016
  • 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.