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Regulation n° 2021-09 relating to the financial statements of real estate investment mutual funds

08 novembre 2021

ANC’s Board adopted Regulation N° 2021-09 of 5 November 2021 relating to the financial statements of real estate investment mutual funds.
Regulation
Regulation and related commentaries

Regulation n° 2021-04

12 juillet 2021

Regulation N° 2021-04 of 2 July 2021 amending the CRC regulation N° 2009-07 of 3 December 2009 relating to the conversion of a company into a workers cooperative called SCOP.
Regulation

COVID-19 : ANC updates 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

09 juillet 2021

ANC updates 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. The changes consist in :
-    A new question H8 about participatory loans with State support,
-    An update of question J2 (solidarity fund),
-    A new question J7 about exemption and aid for payment of social contributions
-    A new question J8 about fixed costs aid
- Detailed document
- Summary

ANC updates 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

07 juin 2021

ANC updates 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. The updates apply to question D1 (depreciation) and H1 (State-back loan called PGE).
- Detailed document
- Summary
- Implementation examples for question D1

Regulation n° 2021-03

07 juin 2021

Regulation N° 2021-03 of 4 June 2021 amending the ANC regulation N°2016-02 relating to the annual financial statements of securitisation entities
ANC’s Board reintroduced in Regulation ANC n°2016-02, the provisions about the accounting treatment of borrowing and lending securities. These provisions, to which the regulation previously referred, were mentioned in monetary and financial code from which they had been repealed as of 30 December 2020
Regulation
Regulation and related commentaries

REGULATION n° 2021-02

07 juin 2021

Regulation N° 2021-02 of 4 June 2021 amending the ANC regulation N° 2018-06 relating to the annual financial statements of private-law non-for-profit entities
ANC’s Board reintroduced in Regulation n°2018-06, the accounting provisions applicable to group insurance contract underwriting associations and to associations called  popular retirement savings group (called GERP in French for groupement d’épargne retraite populaire). These provisions were previously mentioned in regulation CRC n°2004-12 repealed by regulation N° 2018-06
Regulation
Regulation and related commentaries

Regulation N° 2021-01

17 mai 2021

ANC’s Board adopted Regulation n°2021-01 of 7 May 2021 relating to the annual accounts of agricultural cooperatives and their unions
Regulation
Regulation and related commentaries

Regulation N° 2020-11

22 décembre 2020

ANC’s Board adopted Regulation n°2020-11 of 22 December 2020 amending ANC Regulation n°2015-11 relating to the annual financial statements of insurance companies concerning the accounting treatment of the contribution introduced by Articles 3 and 13 of the LFSS 2021 and the discount rates for non-life transactions premiums.
Regulation
Regulation and related commentaries

Regulation N° 2020-10

22 décembre 2020

ANC’s Board adopted Regulation n°2020-10 of December 22, 2020 amending ANC Regulation n°2014-07 relating to the accounts of banking sector companies for securities lending / borrowing and regulated savings.
Regulation
Regulation and related commentaries

Regulation N° 2020-08

07 décembre 2020

ANC’s Board adopted Regulation N° 2020-08 of 4 December 2020 amending ANC Regulation N° 2018-06 related to the annual accounts of private-law non-for-profit entities.
Regulation

Regulation N° 2020-07

07 décembre 2020

ANC’s Board adopted Regulation N° 2020-07 of 4 December 2020 relating to the financial statements of mutual funds.
Regulation
Regulation and related commentaries

Regulation N° 2020-06

12 octobre 2020

ANC’s Board adopted Regulation N ° 2020-06 of 9 October 2020 amending CRC regulation N° 1999-02 relating to consolidated accounts.
Regulation

Regulation N° 2020-05

12 octobre 2020

ANC’s Board adopted Regulation n° 2020-05 of  24 July 2020 amending ANC regulation N° 2014-03 relating to the general plan of accounts. This regulation is about accounting rules for services related to digital assets.
Regulation
Regulation and related commentaries

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 2019
  • 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.