ANC board is seeking the views of all stakeholders on its draft regulation on the accounting of the revenue from sales of goods and services.

The draft regulation submitted for consultation covers:

• a more comprehensive definition of turn over,
• provisions on the accouting of sales revenue  (except long term contracts)
• long term contracts  (replication of the existing provisions)
• transactions on behalf of third parties (update of the existing provision) 
• the corresponding adjustments to the income statement model, the chart of accounts and the notes to the financial statements.

Replies to the consultation questions are expected by October 31, 2024 at the latest at the following address : webmestre.anc@anc.gouv.fr.

Consultation
Appendix1 to the consultation: draft regulation
Appendix2 to the consultation: examples (multiple sales)