Date: 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.