{"id":5335,"date":"2014-09-12T14:26:45","date_gmt":"2014-09-12T12:26:45","guid":{"rendered":"http:\/\/www.auditsi.eu\/?p=5335"},"modified":"2014-09-12T14:30:20","modified_gmt":"2014-09-12T12:30:20","slug":"plans-comptables-professionnels","status":"publish","type":"post","link":"https:\/\/www.auditsi.eu\/?p=5335","title":{"rendered":"Plans comptables professionnels : publication de la liste \u00e0 jour au BOFiP"},"content":{"rendered":"<p style=\"text-align: justify;\">La plupart des entreprises fran\u00e7aises est tenue d\u2019\u00e9tablir ses comptes annuels selon les normes et r\u00e8gles comptables prescrites par le <a title=\"Article sur le plan comptable\" href=\"http:\/\/www.auditsi.eu\/?tag=plan-comptable\">plan comptables g\u00e9n\u00e9ral<\/a> (PCG).<\/p>\n<p style=\"text-align: justify;\">Toutefois, l\u2019application stricte du PCG n\u2019est pas pertinente dans des secteurs d\u2019activit\u00e9 particuliers comme l&#8217;\u00e9dition, le <a title=\"Articles sur le secteur du BTP\" href=\"http:\/\/www.auditsi.eu\/?cat=546\">BTP<\/a>, la <a title=\"Articles sur le secteur de la distribution automobile\" href=\"http:\/\/www.auditsi.eu\/?cat=544\">distribution automobile<\/a>, les agences de voyages, les administrateurs de biens, les casinos&#8230; Des plans comptables professionnels ont \u00e9t\u00e9 \u00e9tablis afin de r\u00e9duire ces difficult\u00e9s et de permettre \u00e0 ces entreprises de produire des comptes reproduisant plus fid\u00e8lement la r\u00e9alit\u00e9 de leurs activit\u00e9s. Ces plans comptables, qui comprennent un plan de comptes adapt\u00e9 et des r\u00e8gles comptables sp\u00e9cifiques, reprennent pour l&#8217;essentiel les dispositions du PCG.<\/p>\n<p style=\"text-align: justify;\">Ces plans comptables professionnels, au nombre de 49, sont adopt\u00e9s par l\u2019ANC (Autorit\u00e9 des Normes Comptables) (et son pr\u00e9d\u00e9cesseur, le CNC). Ces diff\u00e9rents plans comptables d\u00e9rogatoires avalis\u00e9s par l\u2019ANC ont force de loi, notamment vis-\u00e0-vis de l\u2019Administration fiscale.<\/p>\n<p style=\"text-align: justify;\">L\u2019administration fiscale a publi\u00e9 en juin dernier une liste \u00e0 jour de ces plans (<a title=\"BOFiP 24\/06\/2014 : liste des plans comptables professionnels\" href=\"http:\/\/bofip.impots.gouv.fr\/bofip\/3413-PGP.html\" target=\"_blank\">BOFiP du 24 juin 214<\/a>). Cette liste reprise du BOFiP est t\u00e9l\u00e9chargeable en bas de cet article.<\/p>\n<p style=\"text-align: justify;\">Il appartient \u00e0 chacun de s\u2019assurer que les entreprises appliquent le bon plan comptable pour tenir et pr\u00e9senter leurs comptes.<\/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=\"Plans%20comptables%20professionnels%20%3A%20publication%20de%20la%20liste%20%C3%A0%20jour%20au%20BOFiP\";<\/script><script type=\"text\/javascript\" src=\"https:\/\/static.hupso.com\/share\/js\/counters.js\"><\/script><!-- Hupso Share Buttons --><\/div>","protected":false},"excerpt":{"rendered":"<p>La plupart des entreprises fran\u00e7aises est tenue d\u2019\u00e9tablir ses comptes annuels selon les normes et r\u00e8gles comptables prescrites par le plan comptables g\u00e9n\u00e9ral (PCG). Toutefois, l\u2019application stricte du PCG n\u2019est pas pertinente dans des secteurs d\u2019activit\u00e9 particuliers comme l&#8217;\u00e9dition, le BTP, la distribution automobile, les agences de voyages, les administrateurs de biens, les casinos&#8230; Des &#8230;<\/p>\n<p><a href=\"https:\/\/www.auditsi.eu\/?p=5335\" class=\"more-link\">Continue reading &lsquo;Plans comptables professionnels : publication de la liste \u00e0 jour au BOFiP&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=\"Plans%20comptables%20professionnels%20%3A%20publication%20de%20la%20liste%20%C3%A0%20jour%20au%20BOFiP\";<\/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":[7,546,717,544,543],"tags":[1533,1116,1534,1532,1386,1529,1649,1531,1198,1018,374,1530,1369,1527],"class_list":["post-5335","post","type-post","status-publish","format-standard","hentry","category-breves","category-btp","category-comptes-annuels","category-distribution-automobile-secteurs-dactivite","category-secteurs-dactivite","tag-administrateurs-de-biens","tag-administration-fiscale","tag-agences-de-voyage","tag-agents-immobiliers","tag-anc","tag-bofip","tag-btp","tag-casinos","tag-cnc","tag-comptabilite","tag-distribution-automobile","tag-edition","tag-plan-comptable-general","tag-plan-comptable-professionnel"],"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\/5335","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=5335"}],"version-history":[{"count":10,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/5335\/revisions"}],"predecessor-version":[{"id":5434,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/5335\/revisions\/5434"}],"wp:attachment":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=5335"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=5335"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=5335"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}