16 novembre 2022
11 octobre 2022
ANC’s Board adopted Regulation N° 2022-05 of 7 Octobre 2022 amending ANC Regulation N° 2015-04 related to the annual accounts of social housing entities
Regulation
Regulation and related commentaries
29 septembre 2022
12 septembre 2022
This document sets out the objectives given to the annual accounts and the principles that ANC (Autorité des normes comptables, the French accounting standard-setter) takes into account when standardising.
This internal ANC document aims to guide accounting standardisation work. It is not intended to be a framework for the application of accounting rules for preparers and users of accounts.
Nevertheless, with a view to transparency and education, the ANC Board has decided to make this internal document public in order to make known all the objectives and principles that guide ANC, as an accounting standard setter, in developping its accounting regulations.
This document is likely to evolve, be supplemented and/or modified, according to feedbacks on its application and to standardisation work progresses
To access the document, click here
27 juillet 2022
Regulation N° 2022-04 of 30 June 2022 amending the ANC Regulation N° 2018-06 of 5 December 2018 relating to the annual financial statements of private-law non-for-profit entities.
ANC’s Board introduces in Regulation n° 2018-06 new provisions following the accounting obligations set out in articles 21, 22, 73 and 75 of the Law n° 2021-1109 of 24 August 2021 and the related implementing decrees.
Regulation
Regulation and related commentaries
08 juin 2022
On 3 June 2022 ANC’s Board adopted Regulation N° 2022-03 amending Regulation N° 2020-07 of 4 December 2020 relating to the financial statements of mutual funds
Regulation 2022-03
Regulation 2020-07 and related commentaries modified by Regulation 2022-03
20 mai 2022
Recommendation N° 2022-02 on first application of Regulation ANC No. 2020-01 regarding consolidated accounts established in accordance with French accounting standards
Recommendation
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
27 octobre 2021
ANC updated the three regulations relating to works councils to adapt them to the legal and regulatory environment of social and economic committees.
This update concerns :
- the changes resulting from the Labour Code relating to social and economic committees (which replaced works councils),
- the changes in the accounting regulations to which they are currently attached.
As a result, new regulations relating to social and economic committees do not include any significant changes compared to regulations relating to works councils.
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
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
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
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
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
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
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
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
07 décembre 2020
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
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
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
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
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
23 juillet 2020
ANC’s Board adopted Regulation N ° 2020-04 of 3 July 2020 relating to annual accounts of agricultural holding
Regulation
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
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
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
02 avril 2020
06 mars 2020
ANC’s Board adopted Regulation N ° 2020-01 of March 6, 2020 relating to consolidated accounts
Regulation and related commentaries
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
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
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
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
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
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
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
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
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
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
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
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
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
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
08 décembre 2017
Regulation n° 2017-07
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
08 décembre 2017
Regulation n° 2017-06
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
08 décembre 2017
Regulation n° 2017-05
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
08 décembre 2017
Regulation n° 2017-04
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
14 novembre 2017
Regulation n° 2017-03
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
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.
25 juillet 2017
Regulation n° 2017-02
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
05 avril 2017
RECO N° 2017-01
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
21 juillet 2016
2016-04
ANC’s Board adopted Regulation n° 2016-04 related to the "sociétés de libre partenariat " (SLP).
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.
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.