Toutes actualites EN normes internationales

img_nor_inter_page.jpg


The ANC responds to the IASB's consultation on its Exposure Draft: Financial Instruments with Characteristics of Equity

28 mars 2024

The ANC responds to the IASB's consultation on its Exposure Draft: Financial Instruments with Characteristics of Equity

ANC responds to IFRS-IC's consultation on its two November 2023

01 février 2024

ANC responds to IFRS-IC's consultation on its two November 2023 Tentative Agenda Decisions: climate-related commitments (IAS 37) and revenues and expenses for reportable segments (IFRS 8)

ANC responds to EFRAG on the IASB's exposure draft, Annual Improvements - volume 11

28 novembre 2023

ANC responds to EFRAG on the IASB's exposure draft, Annual Improvements - volume 11

ANC comments on the Post-implementation Review of IFRS 9 Financial Instruments—Impairment

27 septembre 2023

ANC’s Board replies to the IASB’s request for information as part of the post-implementation review of the impairment requirements of IFRS 9 Financial Instruments

ANC comments on the IASB’s exposure draft Amendments to the Classification and Measurement of Financial Instruments

07 juillet 2023

ANC’s Board provides feedback on the IASB’s proposed amendments to IFRS 9 Financial Instruments and IFRS 7 Financial Instruments: Disclosures.

ANC’s Board updates recommendation n° 2020-02 dated 6 March 2020 on the tagging of the IFRS financial statements prepared in accordance with recommendation n° 2020-01

02 décembre 2022

ANC’s Board issues amendments to update recommendation n° 2020-02 dated 6 March 2020 on the tagging of the IFRS financial statements prepared in accordance with recommendation n° 2020-01

A tracked changes version of the revised recommendation is provided solely for informative use

Appointment of the Chair of the EFRAG Sustainability Reporting Board

16 novembre 2022

On November 15, the EFRAG General Assembly approved the appointment of Patrick de Cambourg as Chairman of  the EFRAG Sustainability Reporting Board

ANC’s Board decision dated 29 September 2022

29 septembre 2022

ANC’s Board informs stakeholders that 33 communications of the Conseil National de la Comptabilité are obsolete

ANC’s Board comments on the June 2022 IFRS-IC Tentative Agenda Decision on Multi-currency Groups of Insurance Contracts (IFRS 17 Insurance Contracts and IAS 21 The Effects of Changes in Foreign Exchange Rates)

29 juillet 2022

ANC’s Board comments on the June 2022 IFRS-IC Tentative Agenda Decision on Multi-currency Groups of Insurance Contracts (IFRS 17 Insurance Contracts and IAS 21 The Effects of Changes in Foreign Exchange Rates)

ANC’s Board comments on the March 2022 IFRS-IC tentative agenda decision on Lessors Forgiveness of Lease Payments (IFRS 9 – Financial Instruments and IFRS 16 – Leases)

25 mai 2022

ANC’s Board comments on the March 2022 IFRS-IC tentative agenda decision on Lessors Forgiveness of Lease Payments (IFRS 9 – Financial Instruments and IFRS 16 – Leases)

ANC’s Board comments on the March 2022 IFRS-IC tentative agenda decision on Transfer of Insurance Coverage under a Group of Annuity Contracts (IFRS 17 Insurance Contracts)

25 mai 2022

ANC’s Board comments on the March 2022 IFRS-IC tentative agenda decision on Transfer of Insurance Coverage under a Group of Annuity Contracts (IFRS 17 Insurance Contracts)

Publication of Recommendation No. 2022-01 dated 8 April 2022 on the presentation of IFRS consolidated financial statements of entities operating in the banking sector

13 mai 2022

The College of the ANC College adopted a recommendation dated 8 April 2022 related to the presentation of the consolidated financial statements of financial institutions under IFRS rules

Information note
This recommendation supersedes the 2017-02 recommendation dated 2 June 2017

ANC comments on the Exposure Draft Supplier Finance Arrangements, proposed amendments to IAS 7 and IFRS 7

28 mars 2022

ANC’s Board comments on the IASB’s proposals regarding the supplier finance arrangements, their description and the information disclosed by entities regarding these arrangements

ANC comments on the Exposure Draft Non-current Liabilities with Covenants, Proposed amendments to IAS 1

21 mars 2022

ANC’s Board comments on the classification of non-current liabilities with covenants, the scope of information to disclose and the presentation in the statement of financial position

ANC comments on the Post-implementation Review of IFRS 9 Financial Instruments—Classification and Measurement

29 janvier 2022

ANC’s Board replies to the IASB’s request for information as part of the post-implementation review of the classification and measurement requirements of IFRS 9 Financial Instruments

ANC comments on the Exposure Draft Subsidiaries without Public Accountability

07 janvier 2022

ANC’s Board comments on the scope of the IASB’s proposals that would allow some subsidiaries to apply reduced disclosure requirements when applying IFRS Standards in their financial statements

ANC comments on the exposure draft Disclosure Requirements in IFRS Standards––A Pilot Approach

07 janvier 2022

ANC comments on the IASB’s proposed approach and the proposed amendments to IFRS 13 and IAS 19

ANC’s Board comments on the IASB’s Third Agenda Consultation

27 septembre 2021

ANC’s Board replies to the IASB’s consultation on its work plan for 2022 to 2026

ANC comments on the exposure draft Initial Application of IFRS 17 and IFRS 9 - Comparative Information

21 septembre 2021

ANC comments on the proposed narrow-scope amendment to IFRS 17 Insurance Contracts

ANC’s Board comments on the IASB’s Discussion Paper DP/2020/2 Business Combinations under Common Control

23 juillet 2021

ANC’s Board comments on the IASB’s preliminary views on how to report transactions that involve transfers of businesses between companies that are ultimately controlled by the same party

ANC’s Board comments on the IASB’s Exposure Draft 2021/1 Regulatory Assets and Regulatory Liabilities

23 juillet 2021

ANC’s Board comments on the Draft IFRS Standard Regulatory Assets and Regulatory Liabilities

ANC comments on the June 2021 IFRS-IC Tentative Agenda Decision on the accounting for TLTRO III transactions (IFRS 9 and IAS 20)

20 juillet 2021

ANC comments on the June 2021 IFRS-IC Tentative Agenda Decision on the accounting for TLTRO III transactions (IFRS 9 Financial Instruments and IAS 20 Accounting for Government Grants and Disclosure of Government Assistance)

ANC comments on the IASB’s Exposure Draft 2021/4 Lack of Exchangeability (proposed amendments to IAS 21 – The Effects of Changes in Foreign Exchange Rates)

20 juillet 2021

ANC comments on the proposed amendments to IAS 21 that specify how an entity determines the exchange rate to apply when a currency is not exchangeable

ANC comments on the IASB’s Request for Information – Post-implementation Review of IFRS 10, IFRS 11 and IFRS 12

10 mai 2021

ANC comments on the IASB’s Request for Information – Post-implementation Review (PIR) of IFRS 10 Consolidated Financial Statements, IFRS 11 Joint Arrangements and IFRS 12 Disclosure of Interests in Other Entities

ANC comments on the IASB’s Exposure Draft 2020/4 Lease Liability in a Sale and Leaseback (proposed amendments to IFRS 16 Leases)

29 mars 2021

ANC comments on the proposed amendments to IFRS 16 on the recognition and measurement of lease liabilities resulting from sale and leaseback transactions

ANC comments on the IASB’s Exposure Draft 2021/2 Covid-19-Related Rent Concessions beyond 30 June 2021 (proposed amendment to IFRS 16 Leases)

25 février 2021

ANC comments on the proposed amendment to IFRS 16 that extends the practical expedient introduced by the amendments Covid-19-Related Rent Concessions initially published in May 2020.

ANC comments on the IFRS-IC Tentative Agenda Decisions on IAS 1 and IAS 19 published in the December 2020 IFRIC Update

15 février 2021

ANC comments on the following IFRS-IC Tentative Agenda Decisions:
- Classification of Debt with Covenants as Current or Non-current (IAS 1 – Presentation of Financial Statements); and
- Attributing Benefit to Periods of Service (IAS 19 – Employee Benefits)

ANC’s Board issues Recommendation n° 2021-01 dated 5 February 2021 relating to the tagging of financial statements that are in scope of Recommendation 2017-02

05 février 2021

ANC’s Board issues Recommendation n° 2021-01 dated 5 February 2021 relating to the tagging of financial statements that are in scope of Recommendation 2017-02 (financial statements of financial institutions).

ANC’s Board publishes an editorial correction to Recommendation 2017-02 on the presentation of the consolidated financial statements of financial institutions prepared in accordance with IFRS

05 février 2021

ANC’s Board made an editorial correction to Recommendation 2017-02 on the presentation of the consolidated financial statements of financial institutions prepared in accordance with IFRS.

ANC’s Board comments on EFRAG’s Draft Endorsement Advice (DEA) published in September 2020 on IFRS 17––Insurance Contracts

05 février 2021

ANC comments on EFRAG’s Draft Endorsement Advice (DEA) on IFRS 17 – Insurance Contracts

ANC’s Board comments on EFRAG’s Draft Endorsement Advice (DEA) on the Amendments to IAS 1––Classification of Liabilities as Current or Non-current

11 janvier 2021

ANC comments on EFRAG’s Draft Endorsement Advice (DEA) on the Amendments to IAS 1 – Classification of Liabilities as Current or Non-current  and draws EFRAG’s attention to some requirements included in those amendments

The ANC's Board comments on the IASB's Discussion Paper "Business Combinations - Disclosures, Goodwill and Impairment"

18 décembre 2020

The ANC's Board shares its views on the IASB's Discussion Paper DP/2020/1 "Business Combinations - Disclosures, Goodwill and Impairment"

ANC comments on IFRIC IC September 2020 Tentative Agenda Decision on IFRS 10 and IFRS 16

26 novembre 2020

ANC comments on IFRIC IC September 2020 Tentative Agenda Decision on IFRS 10 and IFRS 16 - 'Sale and Leaseback of an Asset in a Single-Asset Entity'

ANC comments on IFRS IC June 2020 Tentative Agenda Decision

06 octobre 2020

ANC comments on IFRS IC June 2020 Tentative Agenda Decision – Reverse factoring

ANC comments on the IASB’s Exposure Draft General Presentation and Disclosures

28 septembre 2020

The ANC’s Board shares its views on the IASB’s Exposure Draft ED/2019/7 General Presentation and Disclosures

The ANC’s Board commented on EFRAG’s draft endorsement advice (DEA) published in June 2020 on the amendments to IFRS 4 - Insurance contracts

06 juillet 2020

ANC commented on EFRAG’s draft endorsement advice (DEA) on the amendments to IFRS 4 – Insurance contracts

Update of ANC’s Statement of conclusions on French commercial property leases

03 juillet 2020

The Board of ANC updated its statement of conclusions on the application of IFRS 16 Leases to the French commercial property leases. The initial statement was published on 16 February 2018.

ANC comments on IASB ED/2020/1 Proposed amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16 – Interest Rate Benchmark Reform

03 juin 2020

ANC comments on IASB ED/2020/1 Proposed amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16 – Interest Rate Benchmark Reform – Phase 2.

ANC comments on IASB ED/2020/2 Proposed amendments to IFRS 16 – Covid-19

03 juin 2020

ANC comments on IASB ED/2020/2 Proposed amendments to IFRS 16 – Covid-19-Related Rent Concessions.

In reference to the EFRAG’s letter to the IASB dated March 24th 2020, ANC is suggesting a technical solution to the annual cohort’s requirement issue in the upcoming amended IFRS 17

15 mai 2020

In reference to the EFRAG’s letter to the IASB dated March 24th 2020, ANC is suggesting a technical solution to the annual cohort’s requirement issue in the upcoming amended IFRS 17.

ANC’s Board adopted Recommendation n° 2020-01 of 6 March 2020 relating to the financial statements prepared in accordance with International accounting standards

06 mars 2020

ANC’s Board adopted Recommendation n° 2020-02 of 6 March 2020 relating to the tagging of financial statements prepared in accordance with ANC’s Recommendation n° 2020-01

ANC comments on IFRS IC November 2019 tentative agenda decision on IAS 38 and IFRS 15

10 février 2020

ANC comments on IFRS IC November 2019 tentative agenda decision on IAS 38 and IFRS 15 - Player Transfer Payments

ANC comments on the IASB ED/2019/9 proposing amendments to IAS 1 and IFRS Practice Statement 2

11 décembre 2019

ANC comments on the IASB ED/2019/9 proposing amendments to IAS 1 and IFRS Practice Statement 2

ANC comments on IFRS-IC September 2019 tentative decision on IFRS 15 - Revenue from contracts with customers

25 novembre 2019

ANC comments on IFRS-IC September 2019 tentative decision on IFRS 15 - Revenue from contracts with customers - Training costs to fulfil a contract

ANC board comments on Deferred Tax Related To Assets and Liabilities Arising from a Single Transaction

12 novembre 2019

ANC board comments on Deferred Tax Related To Assets and Liabilities Arising from a Single Transaction (Amendements to IAS 12)

ANC board comments on the IASB ED/2019/4 proposing amendments to IFRS 17

27 septembre 2019

ANC board comments on the IASB ED/2019/4 proposing amendments to IFRS 17

ANC board comments on the EFRAG’s draft comment letter regarding IASB ED/2019/4 proposing amendments to IFRS 17

06 septembre 2019

ANC board comments on the EFRAG’s draft comment letter regarding IASB ED/2019/4 proposing amendments to IFRS 17

ANC contribution to ESMA on fair value

25 juillet 2019

ANC contribution to ESMA on fair value (Section IV of the ESMA survey on collection of evidence on undue short-term pressure from the financial sector on corporations)

ANC comments on the proposed amendments to the IFRS Foundation due process handbook

24 juillet 2019

ANC comments on the proposed amendments to the IFRS Foundation due process handbook (as well as on the EFRAG’s draft comment letter thereon)

ANC comments on IFRS-IC tentative decisions in June 2019 relating to IFRS 16

22 juillet 2019

ANC comments on IFRS-IC tentative decisions in June 2019 relating to IFRS 16

ANC answers to the EFRAG’s consultation on the IFRS 9 measurement of equity instruments and long term investment

05 juillet 2019

ANC answers to the EFRAG’s consultation on the IFRS 9 measurement of equity instruments and long term investment

The College of ANC publishes its answer to IASB and EFRAG on Exposure Draft ED /2019/01

07 juin 2019

The College of ANC publishes its answer to IASB and EFRAG on Exposure Draft ED /2019/01 « Interest Rate Benchmark Reform »

ANC shares with IASB and EFRAG amended drafts for discussion on IFRS17

06 mai 2019

ANC shares with IASB and EFRAG amended drafts for discussion on IFRS17:
Acquisition cash-flows
Balance sheet presentation
CSM allocation related to investment services
Level of aggregation
Reinsurance
Transition

ANC shares with IASB and EFRAG an additional draft for discussion on the possible interactions between IFRS 17 and IFRS 9

06 mai 2019

ANC shares with IASB and EFRAG an additional draft for discussion on the possible interactions between IFRS 17 and IFRS 9

ANC comments on the recent IASB decisions on the level of aggregation

06 mai 2019

ANC comments on the recent IASB decisions on the level of aggregation

ANC comments on the EFRAG’s research paper on developping specific concepts and framework relating to “Non-Exchange Transfers”

29 avril 2019

ANC comments on the EFRAG’s research paper on developping specific concepts and framework relating to “Non-Exchange Transfers”

ANC board has issued a comment letter on the IASB’s exposure-draft amending IAS 37 definition of onerous contracts

15 avril 2019

ANC board has issued a comment letter on the IASB’s exposure-draft amending IAS 37 definition of onerous contracts as well as on the EFRAG’s related draft comment letter

ANC Presentation to IFASS meeting on its contribution to IFRS 17

29 mars 2019

ANC Presentation to IFASS meeting on its contribution to IFRS 17

ANC request to IFRS-IC regarding the presentation of uncertain tax positions

15 mars 2019

ANC request to IFRS-IC regarding the presentation of uncertain tax positions in the balance sheet following the implementation of IFRIC 23

ANC shares with EFRAG drafts for discussion on IFRS17

11 février 2019

ANC shares with EFRAG drafts for discussion on IFRS17 issues : Transition and illustrative example on the level of aggregation

ANC shares with IASB drafts for discussion on IFRS17

11 février 2019

ANC shares with IASB drafts for discussion on IFRS17 issues : Transition and illustrative example on the level of aggregation

ANC comments on IFRS-IC tentative decisions in November 2018

06 février 2019

ANC comments on IFRS-IC tentative decisions in November 2018
IFRS 9 – Physical settlement of contracts to buy or sell a non-financial item,
IAS 38 – Customer’s right to access the supplier’s software hosted on the cloud
IFRS 9 – Curing of a credit-impaired financial asset

ANC shares with IASB drafts for discussion on IFRS17

16 janvier 2019

ANC shares with IASB drafts for discussion on IFRS17 issues : Reinsurance contracts and contractual service margin (CSM)

ANC shares with EFRAG drafts for discussion on IFRS17

16 janvier 2019

ANC shares with EFRAG drafts for discussion on IFRS17 issues : Reinsurance contracts and contractual service margin (CSM)

ANC board has issued a comment letter on the IASB’s discussion paper relating to financial instruments with characteristics of equity

11 janvier 2019

ANC board has issued a comment letter on the IASB’s discussion paper relating to financial instruments with characteristics of equity (FICE) as well as on the EFRAG’s related draft comment letter

  • YEAR 2019