{"id":7480,"date":"2018-08-02T01:46:18","date_gmt":"2018-08-01T23:46:18","guid":{"rendered":"https:\/\/www.auditsi.eu\/?p=7480"},"modified":"2018-08-02T01:46:18","modified_gmt":"2018-08-01T23:46:18","slug":"nouveau-reglement-sur-les-changements-de-methodes-reglement-anc-n-2018-01","status":"publish","type":"post","link":"https:\/\/www.auditsi.eu\/?p=7480","title":{"rendered":"Nouveau r\u00e8glement sur les changements de m\u00e9thodes (R\u00e8glement ANC n\u00b0 2018-01)"},"content":{"rendered":"<p style=\"text-align: justify;\">Le r\u00e8glement ANC n\u00b0 2018-01 du 20 avril 2018 modifie le plan comptable g\u00e9n\u00e9ral concernant les changements de m\u00e9thodes, changements d\u2019estimation et corrections d\u2019erreurs. Ce r\u00e8glement (en cours d\u2019homologation) sera applicable aux exercices ouverts \u00e0 la date de publication de son arr\u00eat\u00e9 d\u2019homologation au journal officiel. Les modifications apport\u00e9es concernent la d\u00e9finition des m\u00e9thodes comptables, les changements de m\u00e9thodes comptables, d\u2019estimation et de modalit\u00e9s d\u2019application, les corrections d\u2019erreurs et les options fiscales.<\/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\" width=\"371\" height=\"269\" class=\"aligncenter size-full wp-image-5196\" alt=\"Logo ANC\" src=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2014\/07\/Logo-ANC.jpg\" 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><\/p>\n<p style=\"text-align: justify;\">L\u2019\u00e9volution majeure est qu\u2019un changement de m\u00e9thode \u00e0 l\u2019initiative de l\u2019entit\u00e9, qui reste limit\u00e9 \u00e0 des cas exceptionnels, est d\u00e9sormais conditionn\u00e9 \u00e0 la production d\u2019une meilleure information financi\u00e8re, et non plus \u00e0 la survenue d\u2019un \u00e9v\u00e9nement exceptionnel dans la situation du commer\u00e7ant. Ainsi, une entit\u00e9 peut changer de m\u00e9thode comptable lors d\u2019un changement de r\u00e9glementation impos\u00e9e par l\u2019ANC ou \u00e0 sa propre initiative si ce changement conduit \u00e0 fournir une meilleure information financi\u00e8re, c&#8217;est-\u00e0-dire refl\u00e9tant de fa\u00e7on plus adapt\u00e9e et plus pertinente la performance ou le patrimoine de l\u2019entit\u00e9 au regard de son activit\u00e9, sa situation et son environnement.<\/p>\n<p style=\"text-align: justify;\">En outre, les m\u00e9thodes pr\u00e9f\u00e9rentielles sont remplac\u00e9es par quatre m\u00e9thodes de r\u00e9f\u00e9rences qui conduisent \u00e0 une meilleure information financi\u00e8re car elles r\u00e9pondent aux principes g\u00e9n\u00e9raux des normes de comptabilit\u00e9 priv\u00e9e, c&#8217;est-\u00e0-dire \u00e0 la d\u00e9finition des actifs et des passifs. Leur adoption n\u2019a pas \u00e0 \u00eatre justifi\u00e9e et est irr\u00e9versible.<\/p>\n<p style=\"text-align: justify;\">Les options fiscales sont limit\u00e9es aux traitements comptables d\u00e9rogatoires pr\u00e9vus sp\u00e9cifiquement par un texte fiscal.<\/p>\n<p style=\"text-align: justify;\">En mati\u00e8re de pr\u00e9sentation, l\u2019impact du changement de m\u00e9thode net d\u2019imp\u00f4t figure d\u00e9sormais sur une ligne en dehors du r\u00e9sultat courant dans le cas o\u00f9 le changement est comptabilis\u00e9 en r\u00e9sultat.<\/p>\n<p style=\"text-align: justify;\">L\u2019impact de la correction d\u2019erreurs est comptabilis\u00e9 brut d\u2019imp\u00f4t sur une ligne en dehors du r\u00e9sultat courant.<\/p>\n<p style=\"text-align: justify;\">Les informations en annexe sont r\u00e9organis\u00e9es afin de distinguer les informations g\u00e9n\u00e9rales de celles sp\u00e9cifiques aux changements.<\/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=\"Nouveau%20r%C3%A8glement%20sur%20les%20changements%20de%20m%C3%A9thodes%20%28R%C3%A8glement%20ANC%20n%C2%B0%202018-01%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>Le r\u00e8glement ANC n\u00b0 2018-01 du 20 avril 2018 modifie le plan comptable g\u00e9n\u00e9ral concernant les changements de m\u00e9thodes, changements d\u2019estimation et corrections d\u2019erreurs. Ce r\u00e8glement (en cours d\u2019homologation) sera applicable aux exercices ouverts \u00e0 la date de publication de son arr\u00eat\u00e9 d\u2019homologation au journal officiel. Les modifications apport\u00e9es concernent la d\u00e9finition des m\u00e9thodes comptables, &#8230;<\/p>\n<p><a href=\"https:\/\/www.auditsi.eu\/?p=7480\" class=\"more-link\">Continue reading &lsquo;Nouveau r\u00e8glement sur les changements de m\u00e9thodes (R\u00e8glement ANC n\u00b0 2018-01)&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=\"Nouveau%20r%C3%A8glement%20sur%20les%20changements%20de%20m%C3%A9thodes%20%28R%C3%A8glement%20ANC%20n%C2%B0%202018-01%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],"tags":[1386,1591,1910,1911,329,1912,19,1909],"class_list":["post-7480","post","type-post","status-publish","format-standard","hentry","category-breves","category-comptes-annuels","tag-anc","tag-annexe-des-comptes-annuels","tag-changement-de-methode","tag-correction-derreurs","tag-information-financiere","tag-option-fiscale","tag-presentation-des-comptes","tag-reglement-anc-n-2018-01"],"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\/7480","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=7480"}],"version-history":[{"count":1,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/7480\/revisions"}],"predecessor-version":[{"id":7481,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/7480\/revisions\/7481"}],"wp:attachment":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=7480"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=7480"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=7480"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}