Presentation of the missions and the organisation of the “Autorité des Normes Comptables”, founded in 2009 and fully operational since the beginning of 2010, in replacement of the “Conseil National de la Comptabilité” (National Accounting Council) and the “Comité de la Réglementation Comptable” (Accounting Rules Committee).

Responses to various international invitations to comment, in particular to those organised by the IASB (responses to Discussion Papers DP, to Exposure Drafts ED … etc) and the EFRAG. The comment letters issued during the current year can be accessed via the menu «Réponses aux questions internationales» at the top of the web site and are filed by addressee. The comment letters for previous periods can be accessed via the menu «Activité internationale» on the left of the screen (for those prior to 2009 via the shaded link in this space). These responses are approved by the Board of the Authority.

National accounting requirements mostly in the form of accounting rules which complete or modify the charts of accounts. For the current year, they an be accessed via the menu «Textes adoptés» at the top of the web site ; rules established during previous periods can be accessed via the menu «Normes privées» on the left of the screen (for those prior to 2009 via the shaded link in this space). The accounting rules are mandatory and are therefore published in the Official Journal of the French Republic after ministerial approval.

Research activities carried out by the ANC or at European level with the EFRAG «La recherche à l'ANC». The Authority intends to develop a research network and, in particular, to invite comment on and contribution to work carried out in conjunction with the specialized departments of universities, business schools and any other organisations carrying out academic work.

ANC news presented on the home page of the web site on the logo  «AUTORITE DES NORMES COMPTABLES», the work plan, the calendar of forthcoming meetings of its main bodies (Board, advisory committee and commissions) «L'ANC» or the annual report and «Rapport annuel».