{"id":11972,"date":"2024-02-26T06:47:42","date_gmt":"2024-02-26T05:47:42","guid":{"rendered":"https:\/\/www.auditsi.eu\/?p=11972"},"modified":"2023-12-24T14:32:49","modified_gmt":"2023-12-24T13:32:49","slug":"reglement-anc-n-2022-06-relatif-a-la-modernisation-des-etats-financiers-7eme-partie-webinaire-cnam-cnoec","status":"publish","type":"post","link":"https:\/\/www.auditsi.eu\/?p=11972","title":{"rendered":"R\u00e8glement ANC n\u00b0 2022-06 relatif \u00e0 la modernisation des \u00e9tats financiers : 7\u00e8me partie \u2013 W\u00e9binaire CNAM\/CNOEC"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif;\">L\u2019Autorit\u00e9 des normes comptables (ANC) a adopt\u00e9 en date des 4 novembre 2022 et 7 juillet 2023 les projets de&nbsp;<strong>r\u00e8glement N\u00b0 2022-06<\/strong>&nbsp;et&nbsp;<strong>N\u00b0 2023-03<\/strong>&nbsp;modifiant le&nbsp;<strong>plan comptable g\u00e9n\u00e9ral<\/strong>&nbsp;(PCG) en vue de moderniser les \u00e9tats financiers et la nomenclature des comptes. Ces deux R\u00e8glements, en cours d\u2019homologation,&nbsp;<strong>entreront en vigueur<\/strong>&nbsp;pour les comptes des exercices ouverts \u00e0 compter du&nbsp;<strong>1er janvier 2025<\/strong>.<\/span><\/p>\n<p><span style=\"font-family: georgia, palatino, serif;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-12223\" src=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2023\/12\/WEBINAIRE-CNAM-MODERNISATION-EF.png\" alt=\"WEBINAIRE CNAM MODERNISATION EF\" width=\"1424\" height=\"796\" srcset=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2023\/12\/WEBINAIRE-CNAM-MODERNISATION-EF.png 1424w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2023\/12\/WEBINAIRE-CNAM-MODERNISATION-EF-300x168.png 300w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2023\/12\/WEBINAIRE-CNAM-MODERNISATION-EF-1024x572.png 1024w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2023\/12\/WEBINAIRE-CNAM-MODERNISATION-EF-768x429.png 768w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2023\/12\/WEBINAIRE-CNAM-MODERNISATION-EF-730x408.png 730w\" sizes=\"auto, (max-width: 1424px) 100vw, 1424px\" \/><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif;\">Ces r\u00e8glements ont pour effet de&nbsp;<strong>supprimer le syst\u00e8me des transferts de charges<\/strong>&nbsp;et de drastiquement&nbsp;<strong>r\u00e9duire le p\u00e9rim\u00e8tre du r\u00e9sultat exceptionnel<\/strong>, rapprochant ainsi un peu plus la r\u00e8glementation comptable fran\u00e7aise des normes internationales. Ces deux bouleversements auront pour effet&nbsp;<strong>modifier le plan de comptes<\/strong>&nbsp;des entreprises, les&nbsp;<strong>sch\u00e9mas d\u2019\u00e9critures comptables<\/strong>, le tableau de&nbsp;<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&nbsp;<strong>valeur ajout\u00e9e CVAE<\/strong>&nbsp;et sur celui de la&nbsp;<strong>r\u00e9serve sp\u00e9ciale de participation (RSP)<\/strong>.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif;\">Tous ces bouleversements et leurs impacts doivent \u00eatre anticip\u00e9s d\u00e8s maintenant avant leur mise en application au plus tard en 2025.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif;\">Ce sujet a \u00e9t\u00e9 trait\u00e9 dans les six premi\u00e8res parties suivantes :<\/span><\/p>\n<ul>\n<li><span style=\"font-family: georgia, palatino, serif;\">PARTIE I :&nbsp;<a href=\"https:\/\/www.auditsi.eu\/?p=10729\">Suppression de la technique des transferts de charges<\/a><\/span><\/li>\n<li><span style=\"font-family: georgia, palatino, serif;\">PARTIE II :&nbsp;<a href=\"https:\/\/www.auditsi.eu\/?p=10808\">Refonte du r\u00e9sultat exceptionnel<\/a><\/span><\/li>\n<li><span style=\"font-family: georgia, palatino, serif;\">PARTIE III :&nbsp;<a href=\"https:\/\/www.auditsi.eu\/?p=10809\">R\u00e9vision des plans de comptes et des sch\u00e9mas d\u2019\u00e9critures<\/a><\/span><\/li>\n<li><span style=\"font-family: georgia, palatino, serif;\">PARTIE IV :&nbsp;<a href=\"https:\/\/www.auditsi.eu\/?p=10708\">Tableau de passage entre le plan de comptes et les rubriques des \u00e9tats financiers<\/a><\/span><\/li>\n<li><span style=\"font-family: georgia, palatino, serif;\">PARTIE V :&nbsp;<a href=\"https:\/\/www.auditsi.eu\/?p=10810\">Impact sur le calcul de la VA CVAE et sur celui de la RSP<\/a><\/span><\/li>\n<li><span style=\"font-family: georgia, palatino, serif;\">PARTIE VI : <a href=\"https:\/\/www.auditsi.eu\/?p=11677\">W\u00e9binaire DFCG\/Lefebvre Dalloz<\/a><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif;\">La pr\u00e9sente partie propose de visionner le <strong>w\u00e9binaire du CNAM\/OEC intitul\u00e9 &#8220;Actualit\u00e9 comptable : modernisation des \u00e9tats financiers&#8221;<\/strong> sur le <a href=\"https:\/\/le-cnam-intec.dolive.fr\/49a5cab7\" target=\"_blank\" rel=\"noopener\">site du CNAM INTEC<\/a> (replay du 6 novembre 2023) qui compl\u00e8te le <a href=\"https:\/\/www.auditsi.eu\/?p=11677\">w\u00e9binaire DFCG\/Lefebvre Dalloz (cf partie VI)<\/a>.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif;\">Ce w\u00e9binaire est l&#8217;occasion de confirmer les <strong>principaux impacts de la r\u00e9forme<\/strong> : quasi-suppression du r\u00e9sultat exceptionnel, suppression de la technique des transferts de charges et refonte de la pr\u00e9sentation de l&#8217;annexe des comptes annuels (mise en place de tableaux norm\u00e9s, \u00e0 caract\u00e8re obligatoire ou indicatif).<\/span><\/p>\n<p style=\"text-align: justify;\"><strong>Nouvelle d\u00e9<\/strong><span style=\"font-family: georgia, palatino, serif;\"><strong>finition du r\u00e9sultat exceptionnel<\/strong> :<br \/>\n<\/span><\/p>\n<p><span style=\"font-family: georgia, palatino, serif;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-12084\" src=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2023\/11\/CNAM-REXC-1.png\" alt=\"CNAM REXC\" width=\"1143\" height=\"643\" srcset=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2023\/11\/CNAM-REXC-1.png 1143w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2023\/11\/CNAM-REXC-1-300x169.png 300w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2023\/11\/CNAM-REXC-1-1024x576.png 1024w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2023\/11\/CNAM-REXC-1-768x432.png 768w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2023\/11\/CNAM-REXC-1-730x411.png 730w\" sizes=\"auto, (max-width: 1143px) 100vw, 1143px\" \/><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif;\">Ev\u00e9nement majeur et inhabituel :<\/span><\/p>\n<p><span style=\"font-family: georgia, palatino, serif;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-12007\" src=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2023\/11\/CNAM-REXC.png\" alt=\"CNAM REXC\" width=\"1179\" height=\"653\" srcset=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2023\/11\/CNAM-REXC.png 1179w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2023\/11\/CNAM-REXC-300x166.png 300w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2023\/11\/CNAM-REXC-1024x567.png 1024w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2023\/11\/CNAM-REXC-768x425.png 768w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2023\/11\/CNAM-REXC-730x404.png 730w\" sizes=\"auto, (max-width: 1179px) 100vw, 1179px\" \/><\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-family: georgia, palatino, serif;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-12085\" src=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2023\/11\/CNAM-REXC2.png\" alt=\"CNAM REXC2\" width=\"1142\" height=\"648\" srcset=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2023\/11\/CNAM-REXC2.png 1142w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2023\/11\/CNAM-REXC2-300x170.png 300w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2023\/11\/CNAM-REXC2-1024x581.png 1024w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2023\/11\/CNAM-REXC2-768x436.png 768w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2023\/11\/CNAM-REXC2-730x414.png 730w\" sizes=\"auto, (max-width: 1142px) 100vw, 1142px\" \/><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif;\">En compl\u00e9ment, le CNOEC (Conseil National de l&#8217;Ordre des Experts-Comptables) a sorti en septembre dernier une <strong>note technique &#8220;Nouvelle d\u00e9finition du r\u00e9sultat exceptionnel&#8221;<\/strong> t\u00e9l\u00e9chargeable en pied d&#8217;article.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif;\">Impact de la r\u00e9forme sur le calcul de la RSP :<\/span><\/p>\n<p><span style=\"font-family: georgia, palatino, serif;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-12008\" src=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2023\/11\/CNAM-RSP.png\" alt=\"CNAM RSP\" width=\"1024\" height=\"572\" srcset=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2023\/11\/CNAM-RSP.png 1024w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2023\/11\/CNAM-RSP-300x168.png 300w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2023\/11\/CNAM-RSP-768x429.png 768w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2023\/11\/CNAM-RSP-730x408.png 730w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/span><\/p>\n<p><span style=\"font-family: georgia, palatino, serif;\">Pour aller plus loin : w\u00e9binaire Arr\u00eat\u00e9 des comptes 2023 : actualit\u00e9 comptable et fiscale (W\u00e9binaire DFCG et Lefebvre Dalloz) du 22 novembre 2023<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif;\"><strong>Suppression des transferts de charges<\/strong> :<br \/>\n<\/span><\/p>\n<p><span style=\"font-family: georgia, palatino, serif;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-12081\" src=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2023\/11\/ARRETE-2023-SUPPRESSION-TRANSF-CH.png\" alt=\"ARRETE 2023 SUPPRESSION TRANSF CH\" width=\"1020\" height=\"575\" srcset=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2023\/11\/ARRETE-2023-SUPPRESSION-TRANSF-CH.png 1020w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2023\/11\/ARRETE-2023-SUPPRESSION-TRANSF-CH-300x169.png 300w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2023\/11\/ARRETE-2023-SUPPRESSION-TRANSF-CH-768x433.png 768w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2023\/11\/ARRETE-2023-SUPPRESSION-TRANSF-CH-730x412.png 730w\" sizes=\"auto, (max-width: 1020px) 100vw, 1020px\" \/><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif;\">Comptabilisation des avantages en nature : au d\u00e9bit du compte 6414x en contrepartie du cr\u00e9dit du compte 6419x (\u00e0 cr\u00e9er).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif;\">Le CNOEC a publi\u00e9 une note technique sur la suppression des transferts de charges (mise en ligne en septembre 2023).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif;\">2024 est la derni\u00e8re ligne droite pour se pr\u00e9parer \u00e0 cette r\u00e9forme.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif;\">Autres sujets d&#8217;actualit\u00e9 :<\/span><\/p>\n<ul>\n<li><span style=\"font-family: georgia, palatino, serif;\">Un <strong>v\u00e9hicule de d\u00e9monstration<\/strong> utilis\u00e9 pour la <strong>promotion d\u2019une marque<\/strong> par une soci\u00e9t\u00e9 dont l&#8217;activit\u00e9 n&#8217;est pas la vente de voitures <strong>constitue une immobilisation et non un stock<\/strong> (<a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000046590976\" target=\"_blank\" rel=\"noopener\">arr\u00eat CE n\u00b0 456405 du 22 novembre 2022<\/a>) :<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: georgia, palatino, serif;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-12080\" src=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2023\/11\/ARRETE-2023-STOCK-IMMO.png\" alt=\"ARRETE 2023 STOCK IMMO\" width=\"1017\" height=\"554\" srcset=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2023\/11\/ARRETE-2023-STOCK-IMMO.png 1017w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2023\/11\/ARRETE-2023-STOCK-IMMO-300x163.png 300w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2023\/11\/ARRETE-2023-STOCK-IMMO-768x418.png 768w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2023\/11\/ARRETE-2023-STOCK-IMMO-730x398.png 730w\" sizes=\"auto, (max-width: 1017px) 100vw, 1017px\" \/><\/span><\/p>\n<ul>\n<li><span style=\"font-family: georgia, palatino, serif;\">Les <strong>subventions d&#8217;\u00e9quipement<\/strong> octroy\u00e9es par des organismes cr\u00e9\u00e9s&nbsp; par l&#8217;UE sont <strong>d\u00e9sormais \u00e9talables<\/strong> :<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: georgia, palatino, serif;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-12079\" src=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2023\/11\/ARRETE-2023-SUBVENTIONS.png\" alt=\"ARRETE 2023 SUBVENTIONS\" width=\"996\" height=\"562\" srcset=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2023\/11\/ARRETE-2023-SUBVENTIONS.png 996w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2023\/11\/ARRETE-2023-SUBVENTIONS-300x169.png 300w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2023\/11\/ARRETE-2023-SUBVENTIONS-768x433.png 768w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2023\/11\/ARRETE-2023-SUBVENTIONS-730x412.png 730w\" sizes=\"auto, (max-width: 996px) 100vw, 996px\" \/><\/span><\/p>\n<ul>\n<li><span style=\"font-family: georgia, palatino, serif;\">Suppression progressive de la CVAE :<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: georgia, palatino, serif;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-12078\" src=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2023\/11\/ARRETE-2023-CVAE.png\" alt=\"ARRETE 2023 CVAE\" width=\"987\" height=\"546\" srcset=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2023\/11\/ARRETE-2023-CVAE.png 987w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2023\/11\/ARRETE-2023-CVAE-300x166.png 300w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2023\/11\/ARRETE-2023-CVAE-768x425.png 768w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2023\/11\/ARRETE-2023-CVAE-730x404.png 730w\" sizes=\"auto, (max-width: 987px) 100vw, 987px\" \/><\/span><\/p>\n<ul>\n<li><span style=\"font-family: georgia, palatino, serif;\">Impact de la r\u00e9forme des retraites sur la provision pour engagement de retraite ou mention en annexe<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif;\">Autres sujets d&#8217;actualit\u00e9 :<\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif;\">Autre w\u00e9binaire CNAM\/CNOEC : <a href=\"https:\/\/le-cnam-intec.dolive.fr\/afda82ae\" target=\"_blank\" rel=\"noopener\">Le r\u00e8glement ANC 2020-01 sur les comptes consolid\u00e9s<\/a><\/span><\/li>\n<li><span style=\"font-family: georgia, palatino, serif;\">L&#8217;inflation a remis au go\u00fbt du jour la <strong>provision pour hausse des prix (PHP)<\/strong> : consulter la note technique du CNOEC (02\/2023) en pied de page<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif;\">___<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif;\">Le R\u00e8glement N\u00b0 2022-06 du 4 novembre 2022 (en cours d\u2019homologation) modifiant le r\u00e8glement&nbsp;<a class=\"glossaryLink\" style=\"border-width: 0px 0px 1px; border-image: initial; font-size: 16px; font-style: normal; font-weight: 400; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline; color: #000000 !important; text-decoration: none !important; font-variant-ligatures: normal; font-variant-caps: normal; letter-spacing: normal; text-align: justify; text-indent: 0px; text-transform: none; word-spacing: 0px; -webkit-text-stroke-width: 0px; white-space: normal; background-color: #ffffff;\" href=\"https:\/\/www.auditsi.eu\/?glossary=anc\" aria-describedby=\"tt\" data-cmtooltip=\"<\/p>\n<div class=glossaryItemTitle>ANC<\/div>\n<div class=glossaryItemBody>&amp;lt;p style=&amp;quot;text-align: justify;&amp;quot;&amp;gt;Cr\u00e9\u00e9e par l\u2019ordonnance n\u00b0 2009-79 du 22 janvier 2009, l&amp;#039;Autorit\u00e9 des normes comptables (ANC) exerce les missions suivantes :&amp;lt;\/p&amp;gt;&amp;lt;br \/&amp;gt;&amp;lt;ul&amp;gt;<br \/>\n&amp;lt;li style=&amp;quot;text-align: justify;&amp;quot;&amp;gt;Elle \u00e9tablit sous forme de r\u00e8glements les prescriptions comptables g\u00e9n\u00e9rales et sectorielles que doivent respecter les personnes physiques ou morales soumises \u00e0 l&amp;#039;obligation l\u00e9gale d&amp;#039;\u00e9tablir des documents comptables conformes aux normes de la comptabilit\u00e9 priv\u00e9e ;&amp;lt;\/li&amp;gt;<br \/>\n&amp;lt;li style=&amp;quot;text-align: justify;&amp;quot;&amp;gt;Elle donne un avis sur toute disposition l\u00e9gislative ou r\u00e9glementaire contenant des mesures de nature comptable applicables aux personnes vis\u00e9es au 1\u00b0, \u00e9labor\u00e9e par les autorit\u00e9s nationales ;&amp;lt;\/li&amp;gt;<br \/>\n&amp;lt;li style=&amp;quot;text-align: justify;&amp;quot;&amp;gt;Elle \u00e9met, de sa propre initiative ou \u00e0 la demande du ministre charg\u00e9 de l&amp;#039;\u00e9conomie, des avis et prises de position dans le cadre de la proc\u00e9dure d&amp;#039;\u00e9laboration des normes comptables internationales ;&amp;lt;\/li&amp;gt;<br \/>\n&amp;lt;li style=&amp;quot;text-align: justify;&amp;quot;&amp;gt;Elle veille \u00e0 la coordination et \u00e0 la synth\u00e8se des travaux th\u00e9oriques et m\u00e9thodologiques conduits en mati\u00e8re comptable ; elle propose toute mesure dans ces domaines, notamment sous forme d&amp;#039;\u00e9tudes et de recommandations.&amp;lt;\/li&amp;gt;<br \/>\n&amp;lt;\/ul&amp;gt;<br \/>\nPlus d&amp;#039;informations : site internet de l&amp;#039;ANC.<\/div>\n<p>&#8221; data-gt-translate-attributes=&#8221;[{&quot;attribute&quot;:&quot;data-cmtooltip&quot;, &quot;format&quot;:&quot;html&quot;}]&#8221;>ANC<\/a>&nbsp;N\u00b0 2014-03 du 5 juin 2014 relatif au plan comptable g\u00e9n\u00e9ral est&nbsp;<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\u2019ANC<\/a>&nbsp;ou en&nbsp;<a href=\"https:\/\/www.auditsi.eu\/?p=10729\">1\u00e8re partie de cet article<\/a>.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif;\">Le Coll\u00e8ge de l\u2019Autorit\u00e9 des normes comptables (ANC) du 7 juillet 2023 a \u00e9galement adopt\u00e9 le r\u00e8glement N\u00b0 2023-03, lui aussi en cours d&#8217;homologation, modifiant plusieurs r\u00e8glements en vue de les mettre \u00e0 jour des modifications apport\u00e9es au plan comptable g\u00e9n\u00e9ral par le r\u00e8glement ANC n\u00b0 2022-06 du 22 novembre 2022 relatif \u00e0 la modernisation des \u00e9tats financiers. Ce r\u00e8glement est t\u00e9l\u00e9chargeable ci-apr\u00e8s ou sur le <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-2023-03.html\" target=\"_blank\" rel=\"noopener\">site de l&#8217;ANC<\/a>.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif;\">Tous les articles de la s\u00e9rie :&nbsp;<a href=\"https:\/\/www.auditsi.eu\/?cat=2839\">Modernisation des \u00e9tats financiers (R\u00e8glement ANC 2022-06)<\/a><\/span><\/p>\n<div id=\"sconnect-is-installed\" style=\"display: none;\"><span style=\"font-family: georgia, palatino, serif;\">2.13.0.0<\/span><\/div>\n<div id=\"sconnect-is-installed\" style=\"display: none;\"><span style=\"font-family: georgia, palatino, serif;\">2.13.0.0<\/span><\/div>\n<div id=\"sconnect-is-installed\" style=\"display: none;\"><span style=\"font-family: georgia, palatino, serif;\">2.13.0.0<\/span><\/div>\n<div id=\"sconnect-is-installed\" style=\"display: none;\"><span style=\"font-family: georgia, palatino, serif;\">2.13.0.0<\/span><\/div>\n<div id=\"sconnect-is-installed\" style=\"display: none;\"><span style=\"font-family: georgia, palatino, serif;\">2.13.0.0<\/span><\/div>\n<div id=\"sconnect-is-installed\" style=\"display: none;\"><span style=\"font-family: georgia, palatino, serif;\">2.13.0.0<\/span><\/div>\n<div id=\"sconnect-is-installed\" style=\"display: none;\"><span style=\"font-family: georgia, palatino, serif;\">2.13.0.0<\/span><\/div>\n<div id=\"sconnect-is-installed\" style=\"display: none;\"><span style=\"font-family: georgia, palatino, serif;\">2.13.0.0<\/span><\/div>\n<div id=\"sconnect-is-installed\" style=\"display: none;\"><span style=\"font-family: georgia, palatino, serif;\">2.13.0.0<\/span><\/div>\n<div id=\"sconnect-is-installed\" style=\"display: none;\"><span style=\"font-family: georgia, palatino, serif;\">2.13.0.0<\/span><\/div>\n<div id=\"sconnect-is-installed\" style=\"display: none;\"><span style=\"font-family: georgia, palatino, serif;\">2.13.0.0<\/span><\/div>\n<div id=\"sconnect-is-installed\" style=\"display: none;\"><span style=\"font-family: georgia, palatino, serif;\">2.13.0.0<\/span><\/div>\n<div id=\"sconnect-is-installed\" style=\"display: none;\"><span style=\"font-family: georgia, palatino, serif;\">2.13.0.0<\/span><\/div>\n<div id=\"sconnect-is-installed\" style=\"display: none;\"><span style=\"font-family: georgia, palatino, serif;\">2.13.0.0<\/span><\/div>\n<div id=\"sconnect-is-installed\" style=\"display: none;\"><span style=\"font-family: georgia, palatino, serif;\">2.13.0.0<\/span><\/div>\n<div id=\"sconnect-is-installed\" style=\"display: none;\"><span style=\"font-family: georgia, palatino, serif;\">2.13.0.0<\/span><\/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%207%C3%A8me%20partie%20%E2%80%93%20W%C3%A9binaire%20CNAM%2FCNOEC\";<\/script><script type=\"text\/javascript\" src=\"https:\/\/static.hupso.com\/share\/js\/counters.js\"><\/script><!-- Hupso Share Buttons --><\/div>","protected":false},"excerpt":{"rendered":"<p>L\u2019Autorit\u00e9 des normes comptables (ANC) a adopt\u00e9 en date des 4 novembre 2022 et 7 juillet 2023 les projets de&nbsp;r\u00e8glement N\u00b0 2022-06&nbsp;et&nbsp;N\u00b0 2023-03&nbsp;modifiant le&nbsp;plan comptable g\u00e9n\u00e9ral&nbsp;(PCG) en vue de moderniser les \u00e9tats financiers et la nomenclature des comptes. Ces deux R\u00e8glements, en cours d\u2019homologation,&nbsp;entreront en vigueur&nbsp;pour les comptes des exercices ouverts \u00e0 compter du&nbsp;1er janvier &#8230;<\/p>\n<p><a href=\"https:\/\/www.auditsi.eu\/?p=11972\" class=\"more-link\">Continue reading &lsquo;R\u00e8glement ANC n\u00b0 2022-06 relatif \u00e0 la modernisation des \u00e9tats financiers : 7\u00e8me partie \u2013 W\u00e9binaire CNAM\/CNOEC&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%207%C3%A8me%20partie%20%E2%80%93%20W%C3%A9binaire%20CNAM%2FCNOEC\";<\/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":[717,324,800,1226,181,641,2839,469],"tags":[1591,2842,1813,3081,2995,2996,2845,1327,70,325,1365,2285,1276,2128,1640,1369,2830,19,2210,2841,2993,2283,3130,1798,1964,1284,2284,348,2518,2994],"class_list":["post-11972","post","type-post","status-publish","format-standard","hentry","category-comptes-annuels","category-comptes-consolides","category-cycle-fiscalite","category-cycle-immobilisations","category-cycle-stocks","category-formation-professionnelle","category-modernisation-des-etats-financiers-reglement-anc-2022-06","category-reglementation-et-demarche-daudit","tag-annexe-des-comptes-annuels","tag-avantages-en-nature","tag-cnam","tag-cnoec","tag-covenants-bancaires","tag-criteres-de-selection-financiers","tag-cvae","tag-dms","tag-erp","tag-etats-financiers","tag-immobilisations","tag-nomenclature-des-comptes","tag-parametrage","tag-pcg","tag-php","tag-plan-comptable-general","tag-plan-de-comptes","tag-presentation-des-comptes","tag-reglement-anc-n-2020-01","tag-reglement-anc-n-2022-06","tag-reglement-anc-n-2023-03","tag-resultat-exceptionnel","tag-retraite","tag-rsp","tag-stocks-et-encours","tag-subventions","tag-transferts-de-charges","tag-valeur-ajoutee","tag-vehicule-de-demonstration","tag-webinaire"],"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\/11972","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=11972"}],"version-history":[{"count":14,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/11972\/revisions"}],"predecessor-version":[{"id":12225,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/11972\/revisions\/12225"}],"wp:attachment":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=11972"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=11972"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=11972"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}