{"id":7550,"date":"2018-08-17T14:00:04","date_gmt":"2018-08-17T12:00:04","guid":{"rendered":"https:\/\/www.auditsi.eu\/?p=7550"},"modified":"2018-08-31T13:19:06","modified_gmt":"2018-08-31T11:19:06","slug":"lanc-mets-a-jour-son-recueil-des-normes-comptables-pcg","status":"publish","type":"post","link":"https:\/\/www.auditsi.eu\/?p=7550","title":{"rendered":"L&#8217;ANC met \u00e0 jour son recueil des normes comptables (PCG)"},"content":{"rendered":"<p style=\"text-align: justify;\">L&#8217;ANC a publi\u00e9 la mise \u00e0 jour au 1er&nbsp;janvier 2018 du Recueil des normes comptables fran\u00e7aises sur son site. Ce recueil int\u00e8gre notamment le R\u00e8glement ANC 2014-03 relatif au Plan comptable g\u00e9n\u00e9ral (PCG). Le PCG se compose d\u00e9sormais de 5&nbsp;livres, contre 4 dans sa version pr\u00e9c\u00e9dente. Le nouveau livre&nbsp;V correspond \u00e0 l&#8217;int\u00e9gration des r\u00e8glements de l\u2019ANC constituant une adaptation du PCG \u00e0 des secteurs d\u2019activit\u00e9 soumis \u00e0 des contraintes r\u00e9glementaires particuli\u00e8res, tels que notamment le secteur du logement social (ANC, r\u00e8glt 2015-04) et les organismes de gestion collective des droits d&#8217;auteurs et droits voisins (ANC, r\u00e8glt 2017-07).<\/p>\n<p><a href=\"https:\/\/www.auditsi.eu\/?attachment_id=5196\" rel=\"attachment wp-att-5196\"><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;\">La version du recueil au 1er&nbsp;janvier 2018 inclut ainsi les \u00e9l\u00e9ments de niveau infra-r\u00e9glementaire concernant&nbsp;:<\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"text-align: justify;\">la comptabilisation et l&#8217;\u00e9valuation des op\u00e9rations de fusions et op\u00e9rations assimil\u00e9es (ANC, note de pr\u00e9sentation du r\u00e8glt 2017-01 du 5&nbsp;mai 2017)&nbsp;;<\/li>\n<li style=\"text-align: justify;\">la comptabilisation des frais d\u2019exploration mini\u00e8re (ANC, note de pr\u00e9sentation du r\u00e8glt 2017-03 du 3&nbsp;novembre 2017)&nbsp;;<\/li>\n<li style=\"text-align: justify;\">les modalit\u00e9s de mise en \u0153uvre de l\u2019article&nbsp;621-11 du PCG concernant le traitement dans les comptes des syndics de copropri\u00e9t\u00e9 des fonds des syndicats de copropri\u00e9taires (ANC, recommandation 17-01 du coll\u00e8ge, mars&nbsp;2017)&nbsp;;<\/li>\n<li style=\"text-align: justify;\">comptabilisation du droit d\u2019utilisation d\u2019un num\u00e9ro d\u2019affiliation par une soci\u00e9t\u00e9 sportive, ces \u00e9l\u00e9ments \u00e9tant pr\u00e9cis\u00e9s en commentaires de l\u2019article&nbsp;211-5 (ANC, recommandation du Coll\u00e8ge, septembre&nbsp;2017)&nbsp;;<\/li>\n<li style=\"text-align: justify;\">les pr\u00eats accord\u00e9s par les entreprises dans le cadre de l\u2019article L 511-16 du code mon\u00e9taire et financier, ces \u00e9l\u00e9ments \u00e9tant pr\u00e9cis\u00e9s en commentaires de l\u2019article&nbsp;214-25 (ANC, recommandation du Coll\u00e8ge, d\u00e9cembre 2017).<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Pour m\u00e9moire, le &#8220;<a href=\"https:\/\/www.auditsi.eu\/?p=5512\">plan comptable g\u00e9n\u00e9ral 2014<\/a>&#8221; institu\u00e9 par le R\u00e8glement ANC 2014-03&nbsp;n\u2019a apport\u00e9 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\u2019est agit de regrouper dans un ouvrage unique, le Recueil des normes comptables fran\u00e7aises, l&#8217;ensemble des textes comptables&nbsp;; cette refonte&nbsp;visait \u00e0 rendre le droit comptable plus lisible pour l\u2019ensemble des professionnels du chiffre mais \u00e9galement de leurs utilisateurs (chefs d\u2019entreprise entre autres).&nbsp;Cette refonte&nbsp;a eu pour&nbsp;principale cons\u00e9quence l\u2019abrogation du r\u00e8glement 99-03 du CRC. De ce fait, l\u2019annexe des comptes annuels des entreprises ne doit depuis&nbsp;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=\"L%27ANC%20met%20%C3%A0%20jour%20son%20recueil%20des%20normes%20comptables%20%28PCG%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 a publi\u00e9 la mise \u00e0 jour au 1er&nbsp;janvier 2018 du Recueil des normes comptables fran\u00e7aises sur son site. Ce recueil int\u00e8gre notamment le R\u00e8glement ANC 2014-03 relatif au Plan comptable g\u00e9n\u00e9ral (PCG). Le PCG se compose d\u00e9sormais de 5&nbsp;livres, contre 4 dans sa version pr\u00e9c\u00e9dente. Le nouveau livre&nbsp;V correspond \u00e0 l&#8217;int\u00e9gration des r\u00e8glements de &#8230;<\/p>\n<p><a href=\"https:\/\/www.auditsi.eu\/?p=7550\" class=\"more-link\">Continue reading &lsquo;L&#8217;ANC met \u00e0 jour son recueil des normes comptables (PCG)&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%20met%20%C3%A0%20jour%20son%20recueil%20des%20normes%20comptables%20%28PCG%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":[1386,1591,1362,1731,1151,1934,1933,1385],"class_list":["post-7550","post","type-post","status-publish","format-standard","hentry","category-breves","category-comptes-annuels","category-reglementation-et-demarche-daudit","tag-anc","tag-annexe-des-comptes-annuels","tag-crc-99-03","tag-fusion","tag-plan-comptable","tag-prets-inter-entreprises","tag-reglement-anc-n-2014-03","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\/7550","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=7550"}],"version-history":[{"count":3,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/7550\/revisions"}],"predecessor-version":[{"id":7568,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/7550\/revisions\/7568"}],"wp:attachment":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=7550"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=7550"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=7550"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}