{"id":10809,"date":"2023-01-09T06:23:11","date_gmt":"2023-01-09T05:23:11","guid":{"rendered":"https:\/\/www.auditsi.eu\/?p=10809"},"modified":"2023-01-07T11:37:55","modified_gmt":"2023-01-07T10:37:55","slug":"reglement-anc-n-2022-06-relatif-a-la-modernisation-des-etats-financiers-3eme-partie-revision-des-plans-de-comptes-et-des-schemas-decritures","status":"publish","type":"post","link":"https:\/\/www.auditsi.eu\/?p=10809","title":{"rendered":"R\u00e8glement ANC n\u00b0 2022-06 relatif \u00e0 la modernisation des \u00e9tats financiers : 3\u00e8me partie &#8211; R\u00e9vision des plans de comptes et des sch\u00e9mas d&#8217;\u00e9critures"},"content":{"rendered":"<p style=\"text-align: justify;\">Le Coll\u00e8ge de l\u2019Autorit\u00e9 des normes comptables (ANC) du 4 novembre 2022 a adopt\u00e9 le projet de <strong>r\u00e8glement N\u00b0 2022-06<\/strong> modifiant le <strong>plan comptable g\u00e9n\u00e9ral<\/strong> (PCG) en vue de moderniser les \u00e9tats financiers et la nomenclature des comptes. Le R\u00e8glement, en cours d&#8217;homologation, <strong>entrera en vigueur<\/strong> pour les comptes des exercices ouverts \u00e0 compter du <strong>1er janvier 2025<\/strong>.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-5196\" src=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2014\/07\/Logo-ANC.jpg\" alt=\"Logo ANC\" width=\"371\" height=\"269\" srcset=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2014\/07\/Logo-ANC.jpg 371w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2014\/07\/Logo-ANC-300x217.jpg 300w\" sizes=\"auto, (max-width: 371px) 100vw, 371px\" \/><\/p>\n<p style=\"text-align: justify;\">Ce r\u00e8glement a pour effet de <strong>supprimer le syst\u00e8me des transferts de charges<\/strong> et de drastiquement <strong>r\u00e9duire le p\u00e9rim\u00e8tre du r\u00e9sultat exceptionnel<\/strong>. Ces deux bouleversements auront pour effet <strong>modifier le plan de comptes<\/strong> des entreprises, les <strong>sch\u00e9mas d&#8217;\u00e9critures comptables<\/strong>, le tableau de <strong>passage entre le plan de comptes et les rubriques des \u00e9tats financiers<\/strong>. Enfin, cette r\u00e9forme a des impacts sur le calcul de la <strong>valeur ajout\u00e9e CVAE<\/strong> et sur celui de la <strong>r\u00e9serve sp\u00e9ciale de participation (RSP)<\/strong>.<\/p>\n<p style=\"text-align: justify;\">Tous ces bouleversements et leurs impacts doivent \u00eatre anticip\u00e9s avant leur mise en application au plus tard en 2025.<\/p>\n<p style=\"text-align: justify;\">Ce sujet est trait\u00e9 en cinq parties :<\/p>\n<ul>\n<li>PARTIE I : <a href=\"https:\/\/www.auditsi.eu\/?p=10729\">Suppression de la technique des transferts de charges<\/a><\/li>\n<li>PARTIE II : <a href=\"https:\/\/www.auditsi.eu\/?p=10808\">Refonte du r\u00e9sultat exceptionnel<\/a><\/li>\n<li>PARTIE III : <a href=\"https:\/\/www.auditsi.eu\/?p=10809\">R\u00e9vision des plans de comptes et des sch\u00e9mas d&#8217;\u00e9critures<\/a><\/li>\n<li>PARTIE IV : <a href=\"https:\/\/www.auditsi.eu\/?p=10708\">Tableau de passage entre le plan de comptes et les rubriques des \u00e9tats financiers<\/a><\/li>\n<li>PARTIE V : <a href=\"https:\/\/www.auditsi.eu\/?p=10810\">Impact sur le calcul de la VA CVAE et sur celui de la RSP<\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Tous les changements \u00e9voqu\u00e9s en 1\u00e8re et 2\u00e8me parties n\u00e9cessitent de <strong>r\u00e9viser les plans de comptes<\/strong> param\u00e9tr\u00e9s dans les syst\u00e8mes comptables ainsi que les <strong>sch\u00e9mas d&#8217;\u00e9critures<\/strong> d\u00e9finis dans le r\u00e9f\u00e9rentiel comptable des entreprises.<\/p>\n<p style=\"text-align: justify;\">Ainsi \u00e0 titre d&#8217;exemple, le sch\u00e9ma d&#8217;\u00e9critures de cession d&#8217;immobilisation tax\u00e9e \u00e0 la TVA qui est actuellement celui-ci :<\/p>\n<table cellspacing=\"0\" border=\"1\" bgcolor=\"#ffffff\">\n<thead>\n<tr>\n<th bgcolor=\"#c0c0c0\">Sch\u00e9mEcrit<\/th>\n<th bgcolor=\"#c0c0c0\">Sch\u00e9mEcrit_LibNature<\/th>\n<th bgcolor=\"#c0c0c0\">Sch\u00e9mEcrit_TypeJournal<\/th>\n<th bgcolor=\"#c0c0c0\">Sch\u00e9mEcrit_S<\/th>\n<th bgcolor=\"#c0c0c0\">Notes<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr valign=\"TOP\">\n<td>445x, 460x, 775x<\/td>\n<td>VENTES_a\/TVA_775x(2iiic)<\/td>\n<td>VENTES<\/td>\n<td>&nbsp;<\/td>\n<td>460x = cr\u00e9ance sur cession d&#8217;immobilisation<\/td>\n<\/tr>\n<\/tbody>\n<tfoot><\/tfoot>\n<\/table>\n<p>Prendra \u00e0 compter de 2025, la forme suivante :<\/p>\n<table style=\"width: 72.448%;\" cellspacing=\"0\" border=\"1\" bgcolor=\"#ffffff\">\n<thead>\n<tr>\n<th style=\"width: 12.5126%;\" bgcolor=\"#c0c0c0\">Sch\u00e9mEcrit<\/th>\n<th style=\"width: 21.0898%;\" bgcolor=\"#c0c0c0\">Sch\u00e9mEcrit_LibNature<\/th>\n<th style=\"width: 21.7962%;\" bgcolor=\"#c0c0c0\">Sch\u00e9mEcrit_TypeJournal<\/th>\n<th style=\"width: 12.2099%;\" bgcolor=\"#c0c0c0\">Sch\u00e9mEcrit_S<\/th>\n<th style=\"width: 32.5964%;\" bgcolor=\"#c0c0c0\">Notes<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr valign=\"TOP\">\n<td style=\"width: 12.5126%;\">445x, 460x, 757x<\/td>\n<td style=\"width: 21.0898%;\">VENTES_a\/TVA_757x(2iiic)<\/td>\n<td style=\"width: 21.7962%;\">VENTES<\/td>\n<td style=\"width: 12.2099%;\">&nbsp;<\/td>\n<td style=\"width: 32.5964%;\">460x = cr\u00e9ance sur cession d&#8217;immobilisation<\/td>\n<\/tr>\n<\/tbody>\n<tfoot><\/tfoot>\n<\/table>\n<p style=\"text-align: justify;\">Tous les sch\u00e9mas d&#8217;\u00e9critures qui deviendront caduques \u00e0 partir de 2025 devront faire l&#8217;objet d&#8217;un suivi particulier afin d&#8217;assurer de la correcte application des nouvelles prescriptions l\u00e9gales.<\/p>\n<p style=\"text-align: justify;\">Approfondir le sujet de l&#8217;<a href=\"https:\/\/www.auditsi.eu\/?p=9118\">analyse des sch\u00e9mas d\u2019\u00e9criture<\/a>.<\/p>\n<p style=\"text-align: justify;\">___<\/p>\n<p style=\"text-align: justify;\">Le R\u00e8glement N\u00b0 2022-06 du 4 novembre 2022 (en cours d&#8217;homologation) modifiant le r\u00e8glement ANC N\u00b0 2014-03 du 5 juin 2014 relatif au plan comptable g\u00e9n\u00e9ral est <a href=\"https:\/\/www.anc.gouv.fr\/sites\/anc\/accueil\/normes-francaises\/toutes-actualites-fr-normes-fran\/page_content\/L-actusfr02\/lignePersoColSimpletitrepage\/la-actusfr\/lc-actus\/la-actusla-fr\/reglement-n-2022-06-relatif-a-la.html\" target=\"_blank\" rel=\"noopener\">t\u00e9l\u00e9chargeable sur le site de l&#8217;ANC<\/a> ou en <a href=\"https:\/\/www.auditsi.eu\/?p=10729\">1\u00e8re partie de cet article<\/a>.<\/p>\n<p style=\"text-align: justify;\">Tous les articles de la s\u00e9rie : <a href=\"https:\/\/www.auditsi.eu\/?cat=2839\">Modernisation des \u00e9tats financiers (R\u00e8glement ANC 2022-06)<\/a><\/p>\n<div id=\"sconnect-is-installed\" style=\"display: none; text-align: justify;\">2.13.0.0<\/div>\n<div id=\"sconnect-is-installed\" style=\"display: none;\">2.13.0.0<\/div>\n<div id=\"sconnect-is-installed\" style=\"display: none;\">2.13.0.0<\/div>\n<div id=\"sconnect-is-installed\" style=\"display: none;\">2.13.0.0<\/div>\n<div id=\"sconnect-is-installed\" style=\"display: none;\">2.13.0.0<\/div>\n<div id=\"sconnect-is-installed\" style=\"display: none;\">2.13.0.0<\/div>\n<div id=\"sconnect-is-installed\" style=\"display: none;\">2.13.0.0<\/div>\n<div style=\"padding-bottom:20px; padding-top:10px;\" class=\"hupso-share-buttons\"><!-- Hupso Share Buttons - https:\/\/www.hupso.com\/share\/ --><a class=\"hupso_counters\" href=\"https:\/\/www.hupso.com\/share\/\"><img decoding=\"async\" src=\"https:\/\/static.hupso.com\/share\/buttons\/lang\/fr\/share-small.png\" style=\"border:0px; padding-top:2px; float:left;\" alt=\"Share Button\"\/><\/a><script type=\"text\/javascript\">var hupso_services_c=new Array(\"twitter\",\"facebook_like\",\"facebook_send\",\"email\",\"print\",\"linkedin\");var hupso_counters_lang = \"fr_FR\";var hupso_image_folder_url = \"\";var hupso_twitter_via=\"BenoitRiviere14\";var hupso_url_c=\"\";var hupso_title_c=\"R%C3%A8glement%20ANC%20n%C2%B0%202022-06%20relatif%20%C3%A0%20la%20modernisation%20des%20%C3%A9tats%20financiers%20%3A%203%C3%A8me%20partie%20-%20R%C3%A9vision%20des%20plans%20de%20comptes%20et%20des%20sch%C3%A9mas%20d%27%C3%A9critures\";<\/script><script type=\"text\/javascript\" src=\"https:\/\/static.hupso.com\/share\/js\/counters.js\"><\/script><!-- Hupso Share Buttons --><\/div>","protected":false},"excerpt":{"rendered":"<p>Le Coll\u00e8ge de l\u2019Autorit\u00e9 des normes comptables (ANC) du 4 novembre 2022 a adopt\u00e9 le projet de r\u00e8glement N\u00b0 2022-06 modifiant le plan comptable g\u00e9n\u00e9ral (PCG) en vue de moderniser les \u00e9tats financiers et la nomenclature des comptes. Le R\u00e8glement, en cours d&#8217;homologation, entrera en vigueur pour les comptes des exercices ouverts \u00e0 compter du &#8230;<\/p>\n<p><a href=\"https:\/\/www.auditsi.eu\/?p=10809\" class=\"more-link\">Continue reading &lsquo;R\u00e8glement ANC n\u00b0 2022-06 relatif \u00e0 la modernisation des \u00e9tats financiers : 3\u00e8me partie &#8211; R\u00e9vision des plans de comptes et des sch\u00e9mas d&#8217;\u00e9critures&rsquo; &raquo;<\/a><\/p>\n<div style=\"padding-bottom:20px; padding-top:10px;\" class=\"hupso-share-buttons\"><!-- Hupso Share Buttons - https:\/\/www.hupso.com\/share\/ --><a class=\"hupso_counters\" href=\"https:\/\/www.hupso.com\/share\/\"><img src=\"https:\/\/static.hupso.com\/share\/buttons\/lang\/fr\/share-small.png\" style=\"border:0px; padding-top:2px; float:left;\" alt=\"Share Button\"\/><\/a><script type=\"text\/javascript\">var hupso_services_c=new Array(\"twitter\",\"facebook_like\",\"facebook_send\",\"email\",\"print\",\"linkedin\");var hupso_counters_lang = \"fr_FR\";var hupso_image_folder_url = \"\";var hupso_twitter_via=\"BenoitRiviere14\";var hupso_url_c=\"\";var hupso_title_c=\"R%C3%A8glement%20ANC%20n%C2%B0%202022-06%20relatif%20%C3%A0%20la%20modernisation%20des%20%C3%A9tats%20financiers%20%3A%203%C3%A8me%20partie%20-%20R%C3%A9vision%20des%20plans%20de%20comptes%20et%20des%20sch%C3%A9mas%20d%27%C3%A9critures\";<\/script><script type=\"text\/javascript\" src=\"https:\/\/static.hupso.com\/share\/js\/counters.js\"><\/script><!-- Hupso Share Buttons --><\/div>","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"advanced_seo_description":"","jetpack_seo_html_title":"","jetpack_seo_noindex":false,"ngg_post_thumbnail":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","_links_to":"","_links_to_target":""},"categories":[717,2839],"tags":[2285,2128,1369,2830,2841,1005],"class_list":["post-10809","post","type-post","status-publish","format-standard","hentry","category-comptes-annuels","category-modernisation-des-etats-financiers-reglement-anc-2022-06","tag-nomenclature-des-comptes","tag-pcg","tag-plan-comptable-general","tag-plan-de-comptes","tag-reglement-anc-n-2022-06","tag-schema-decriture"],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_likes_enabled":false,"_links":{"self":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/10809","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=10809"}],"version-history":[{"count":8,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/10809\/revisions"}],"predecessor-version":[{"id":10870,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/10809\/revisions\/10870"}],"wp:attachment":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=10809"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=10809"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=10809"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}