{"id":10932,"date":"2023-05-15T06:52:10","date_gmt":"2023-05-15T04:52:10","guid":{"rendered":"https:\/\/www.auditsi.eu\/?p=10932"},"modified":"2023-02-22T04:17:25","modified_gmt":"2023-02-22T03:17:25","slug":"recueil-des-normes-comptables-pcg-a-jour-au-1er-janvier-2023","status":"publish","type":"post","link":"https:\/\/www.auditsi.eu\/?p=10932","title":{"rendered":"Recueil des normes comptables (PCG) \u00e0 jour au 1er janvier 2023"},"content":{"rendered":"<p style=\"text-align: justify;\">Publi\u00e9 par l&#8217;<a href=\"https:\/\/www.anc.gouv.fr\/\" target=\"_blank\" rel=\"noopener\">Autorit\u00e9 des Normes Comptables (ANC)<\/a>, le recueil des normes comptables a pour objectif de rassembler, dans un document exhaustif et pratique, l\u2019ensemble des textes comptables g\u00e9n\u00e9raux et de faciliter l\u2019acc\u00e8s au droit comptable par les utilisateurs qui ont ainsi, \u00e0 leur disposition, l\u2019int\u00e9gralit\u00e9 des r\u00e9f\u00e9rences sur un sujet donn\u00e9, dans un outil lisible et accessible \u00e0 tous (praticiens, enseignants et \u00e9tudiants, r\u00e9gulateurs, pr\u00e9parateurs des comptes\u2026).<\/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;\">Il comprend en compl\u00e9ment du r\u00e8glement ANC n\u00b02014-03 relatif au plan comptable g\u00e9n\u00e9ral, des \u00e9l\u00e9ments de doctrine comptable \u00e9mis au fil du temps par les institutions en charge de la normalisation comptable (Conseil National de la Comptabilit\u00e9-CNC, et Comit\u00e9 de la R\u00e9glementation Comptable-CRC) et par l\u2019Autorit\u00e9 des Normes Comptables, ANC, depuis l\u2019ordonnance du 22 janvier 2009.<\/p>\n<p style=\"text-align: justify;\">Il est rappel\u00e9 que le Plan Comptable G\u00e9n\u00e9ral constitue le r\u00e8glement comptable applicable \u00e0 toute entit\u00e9 industrielle ou commerciale tenue d\u2019\u00e9tablir des comptes annuels.<\/p>\n<p style=\"text-align: justify;\">Le recueil \u00e0 jour est t\u00e9l\u00e9chargeable ci-apr\u00e8s.<\/p>\n<p style=\"text-align: justify;\">___<\/p>\n<p style=\"text-align: justify;\">A lire absolument : <a href=\"https:\/\/www.auditsi.eu\/?cat=2839\">R\u00e8glement ANC n\u00b0 2022-06 relatif \u00e0 la modernisation des \u00e9tats financiers (applicable au 1er janvier 2025)<\/a> \/ Tous les articles en rapport avec le <a href=\"https:\/\/www.auditsi.eu\/?tag=pcg\">PCG<\/a> \/ l&#8217;<a href=\"https:\/\/www.auditsi.eu\/?tag=anc\">ANC<\/a><\/p>\n<div id=\"sconnect-is-installed\" style=\"display: none; text-align: justify;\">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=\"Recueil%20des%20normes%20comptables%20%28PCG%29%20%C3%A0%20jour%20au%201er%20janvier%202023\";<\/script><script type=\"text\/javascript\" src=\"https:\/\/static.hupso.com\/share\/js\/counters.js\"><\/script><!-- Hupso Share Buttons --><\/div>","protected":false},"excerpt":{"rendered":"<p>Publi\u00e9 par l&#8217;Autorit\u00e9 des Normes Comptables (ANC), le recueil des normes comptables a pour objectif de rassembler, dans un document exhaustif et pratique, l\u2019ensemble des textes comptables g\u00e9n\u00e9raux et de faciliter l\u2019acc\u00e8s au droit comptable par les utilisateurs qui ont ainsi, \u00e0 leur disposition, l\u2019int\u00e9gralit\u00e9 des r\u00e9f\u00e9rences sur un sujet donn\u00e9, dans un outil lisible &#8230;<\/p>\n<p><a href=\"https:\/\/www.auditsi.eu\/?p=10932\" class=\"more-link\">Continue reading &lsquo;Recueil des normes comptables (PCG) \u00e0 jour au 1er janvier 2023&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=\"Recueil%20des%20normes%20comptables%20%28PCG%29%20%C3%A0%20jour%20au%201er%20janvier%202023\";<\/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":[717,469],"tags":[1386,1592,2128,1151,1369,1933],"class_list":["post-10932","post","type-post","status-publish","format-standard","hentry","category-comptes-annuels","category-reglementation-et-demarche-daudit","tag-anc","tag-anc-2014-03","tag-pcg","tag-plan-comptable","tag-plan-comptable-general","tag-reglement-anc-n-2014-03"],"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\/10932","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=10932"}],"version-history":[{"count":2,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/10932\/revisions"}],"predecessor-version":[{"id":10934,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/10932\/revisions\/10934"}],"wp:attachment":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=10932"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=10932"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=10932"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}