{"id":5190,"date":"2014-07-13T12:29:54","date_gmt":"2014-07-13T10:29:54","guid":{"rendered":"http:\/\/www.auditsi.eu\/?p=5190"},"modified":"2014-10-28T20:27:44","modified_gmt":"2014-10-28T18:27:44","slug":"lanc-publie-le-nouveau-plan-comptable-general-reglement-n-2014-03-en-cours-dhomologation","status":"publish","type":"post","link":"https:\/\/www.auditsi.eu\/?p=5190","title":{"rendered":"L&#8217;ANC publie le nouveau Plan comptable g\u00e9n\u00e9ral (r\u00e8glement n\u00b0 2014-03 en cours d&#8217;homologation)"},"content":{"rendered":"<p style=\"text-align: justify;\">L&#8217;<a title=\"ANC - Autorit\u00e9 des Normes Comptables\" href=\"http:\/\/www.anc.gouv.fr\">ANC<\/a> (Autorit\u00e9 des Normes Comptables) publie le nouveau Plan comptable g\u00e9n\u00e9ral (r\u00e8glement n\u00b0 2014-03 du 5 juin 2014 en cours d&#8217;homologation en remplacement du r\u00e8glement CRC 99\u201003 relatif au Plan comptable g\u00e9n\u00e9ral dit PCG 99) et le Recueil des normes comptables fran\u00e7aises pour les comptes annuels des entreprises industrielles et commerciales.<\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2014\/07\/Logo-ANC.jpg\"><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\" \/><\/a>Ce nouveau Plan comptable n&#8217;apporte aucun changement par rapport au PCG 99. Seule son organisation interne a \u00e9t\u00e9 revue autour d&#8217;un nouveau plan th\u00e9matique. Les r\u00e8glements ult\u00e9rieurs s&#8217;int\u00e9greront dans celui-ci \u00e0 l&#8217;image du Code de commerce. L&#8217;objectif poursuivi par l&#8217;ANC est de rendre plus simple l&#8217;acc\u00e8s de la r\u00e9glementation comptable \u00e0 l&#8217;ensemble des acteurs de la profession (experts-comptables) et de ses partenaires (chefs d&#8217;entreprise&#8230;).<\/p>\n<p style=\"text-align: justify;\">La publication du nouveau Plan comptable s&#8217;accompagne de celle d&#8217;un recueil des normes comptables fran\u00e7aises. Ce recueil reprend l&#8217;ensemble des textes comptables non r\u00e9glementaires encadrant l&#8217;\u00e9tablissement des comptes annuels \u00e9mis par l&#8217;ANC et par son pr\u00e9d\u00e9cesseur le CNC (jusqu&#8217;en 2009).<\/p>\n<p style=\"text-align: justify;\">Ce nouveau r\u00e8glement est \u00e0 ce jour en cours d&#8217;homologation. Une fois homologu\u00e9, la r\u00e9f\u00e9rence au r\u00e8glement n\u00b0 2014-03 du 5 juin 2014 se substituera au r\u00e8glement CRC 99-03 comme r\u00e9f\u00e9rentiel comptable dans l&#8217;annexe ces comptes annuels des entreprises commerciales. A suivre&#8230;<\/p>\n<p style=\"text-align: justify;\">Plus d&#8217;informations sur le site de l&#8217;ANC : <a title=\"ANC - Autorit\u00e9 des Normes Comptables\" href=\"http:\/\/www.anc.gouv.fr\">http:\/\/www.anc.gouv.fr<\/a><\/p>\n<p style=\"text-align: justify;\">MAJ du 26\/10\/2014 : <a title=\"Le nouveau Plan comptable g\u00e9n\u00e9ral est publi\u00e9\" href=\"http:\/\/www.auditsi.eu\/?p=5512\">le PCG 2014 est homologu\u00e9<\/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 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=\"L%27ANC%20publie%20le%20nouveau%20Plan%20comptable%20g%C3%A9n%C3%A9ral%20%28r%C3%A8glement%20n%C2%B0%202014-03%20en%20cours%20d%27homologation%29\";<\/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&#8217;ANC (Autorit\u00e9 des Normes Comptables) publie le nouveau Plan comptable g\u00e9n\u00e9ral (r\u00e8glement n\u00b0 2014-03 du 5 juin 2014 en cours d&#8217;homologation en remplacement du r\u00e8glement CRC 99\u201003 relatif au Plan comptable g\u00e9n\u00e9ral dit PCG 99) et le Recueil des normes comptables fran\u00e7aises pour les comptes annuels des entreprises industrielles et commerciales. Ce nouveau Plan comptable &#8230;<\/p>\n<p><a href=\"https:\/\/www.auditsi.eu\/?p=5190\" class=\"more-link\">Continue reading &lsquo;L&#8217;ANC publie le nouveau Plan comptable g\u00e9n\u00e9ral (r\u00e8glement n\u00b0 2014-03 en cours d&#8217;homologation)&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=\"L%27ANC%20publie%20le%20nouveau%20Plan%20comptable%20g%C3%A9n%C3%A9ral%20%28r%C3%A8glement%20n%C2%B0%202014-03%20en%20cours%20d%27homologation%29\";<\/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":[7,717,469],"tags":[1386,1198,514,1151,1385],"class_list":["post-5190","post","type-post","status-publish","format-standard","hentry","category-breves","category-comptes-annuels","category-reglementation-et-demarche-daudit","tag-anc","tag-cnc","tag-expert-comptable","tag-plan-comptable","tag-reglement-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\/5190","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=5190"}],"version-history":[{"count":9,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/5190\/revisions"}],"predecessor-version":[{"id":5571,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/5190\/revisions\/5571"}],"wp:attachment":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=5190"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=5190"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=5190"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}