{"id":5512,"date":"2014-10-26T15:40:31","date_gmt":"2014-10-26T13:40:31","guid":{"rendered":"http:\/\/www.auditsi.eu\/?p=5512"},"modified":"2014-10-26T15:41:08","modified_gmt":"2014-10-26T13:41:08","slug":"le-nouveau-plan-comptable-general-est-publie","status":"publish","type":"post","link":"https:\/\/www.auditsi.eu\/?p=5512","title":{"rendered":"Le nouveau Plan comptable g\u00e9n\u00e9ral est publi\u00e9"},"content":{"rendered":"<p style=\"text-align: justify;\">L\u2019ANC a publi\u00e9 sur son site internet en juin dernier le <a title=\"L\u2019ANC publie le nouveau Plan comptable g\u00e9n\u00e9ral (r\u00e8glement n\u00b0 2014-03 en cours d\u2019homologation)\" href=\"http:\/\/www.auditsi.eu\/?p=5190\">nouveau Plan comptable g\u00e9n\u00e9ral<\/a> (r\u00e8glement n\u00b0 2014-03) dans l&#8217;attente de son homologation. Chose faite avec sa publication au journal officiel du 15 octobre 2014.<\/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>Le plan comptable g\u00e9n\u00e9ral 2014 n&#8217;apporte aucun changement majeur dans le droit comptable fran\u00e7ais (contrairement au <a title=\"Le \u00ab nouveau \u00bb Plan Comptable G\u00e9n\u00e9ral et la r\u00e9volution informatique\" href=\"http:\/\/www.auditsi.eu\/?p=3963\">PCG 82<\/a>), il s&#8217;agit d&#8217;une refonte de l&#8217;organisation des textes comptables qui vise \u00e0 rendre le droit comptable plus lisible pour l&#8217;ensemble des professionnels du chiffre mais \u00e9galement de leurs utilisateurs (chefs d&#8217;entreprise entre autres).<\/p>\n<p style=\"text-align: justify;\">La principale cons\u00e9quence de la mise en vigueur du nouveau PCG est l&#8217;abrogation du r\u00e8glement 99-03 du CRC. L&#8217;annexe des comptes annuels des entreprises ne doit donc plus faire r\u00e9f\u00e9rence au r\u00e8glement CRC 99-03 mais au r\u00e8glement ANC 2014-03.<\/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=\"Le%20nouveau%20Plan%20comptable%20g%C3%A9n%C3%A9ral%20est%20publi%C3%A9\";<\/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\u2019ANC a publi\u00e9 sur son site internet en juin dernier le nouveau Plan comptable g\u00e9n\u00e9ral (r\u00e8glement n\u00b0 2014-03) dans l&#8217;attente de son homologation. Chose faite avec sa publication au journal officiel du 15 octobre 2014. Le plan comptable g\u00e9n\u00e9ral 2014 n&#8217;apporte aucun changement majeur dans le droit comptable fran\u00e7ais (contrairement au PCG 82), il s&#8217;agit &#8230;<\/p>\n<p><a href=\"https:\/\/www.auditsi.eu\/?p=5512\" class=\"more-link\">Continue reading &lsquo;Le nouveau Plan comptable g\u00e9n\u00e9ral est publi\u00e9&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=\"Le%20nouveau%20Plan%20comptable%20g%C3%A9n%C3%A9ral%20est%20publi%C3%A9\";<\/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":[1386,1362,514,1151,1385],"class_list":["post-5512","post","type-post","status-publish","format-standard","hentry","category-breves","category-comptes-annuels","category-reglementation-et-demarche-daudit","tag-anc","tag-crc-99-03","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\/5512","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=5512"}],"version-history":[{"count":10,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/5512\/revisions"}],"predecessor-version":[{"id":5529,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/5512\/revisions\/5529"}],"wp:attachment":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=5512"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=5512"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=5512"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}