Underlying principles of the elaboration of the French accounting standards by ANC (annual accounts and consolidated accounts)

Date: 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

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