{"id":8640,"date":"2020-01-19T01:03:43","date_gmt":"2020-01-19T00:03:43","guid":{"rendered":"https:\/\/www.auditsi.eu\/?p=8640"},"modified":"2020-01-19T14:05:02","modified_gmt":"2020-01-19T13:05:02","slug":"actualite-du-pcg-lanc-publie-de-nouveaux-reglements","status":"publish","type":"post","link":"https:\/\/www.auditsi.eu\/?p=8640","title":{"rendered":"Actualit\u00e9 du PCG : l&#8217;ANC publie de nouveaux r\u00e8glements"},"content":{"rendered":"<p style=\"text-align: justify;\">L&#8217;activit\u00e9 de l&#8217;ANC a \u00e9t\u00e9 particuli\u00e8rement prolifique fin 2019 avec la publication de six nouveaux r\u00e8glements.<\/p>\n<p><a href=\"https:\/\/www.auditsi.eu\/?attachment_id=5196\" rel=\"attachment wp-att-5196\"><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><\/p>\n<p style=\"text-align: justify;\">Liste des r\u00e8glements publi\u00e9s :<\/p>\n<ul>\n<li>R\u00e8glement N\u00b0 2019-09 du 18 d\u00e9cembre 2019 modifiant le r\u00e8glement ANC N\u00b02014-03 relatif aux frais de formation<\/li>\n<li>R\u00e8glement N\u00b0 2019-08 du 6 d\u00e9cembre 2019 relatif aux modalit\u00e9s d\u2019\u00e9tablissement des comptes annuels lors d\u2019un transfert de si\u00e8ge social vers la France depuis un pays \u00e9tranger<\/li>\n<li>R\u00e8glement N\u00b0 2019-07 du 6 d\u00e9cembre 2019 modifiant le r\u00e8glement ANC N\u00b0 2015-11 du 26 novembre 2015 relatif aux comptes annuels des entreprises d\u2019assurance<\/li>\n<li>R\u00e8glement N\u00b0 2019-06 du 08 novembre 2019 modifiant le r\u00e8glement ANC N\u00b02014-03 relatif au plan comptable g\u00e9n\u00e9ral concernant les fusions et scissions sans \u00e9changes de titres<\/li>\n<li>R\u00e8glement N\u00b0 2019-05 du 08 novembre 2019 relatif aux comptes annuels des fonds de p\u00e9rennit\u00e9<\/li>\n<li>R\u00e8glement N\u00b02019-04 du 08 novembre 2019 relatif aux activit\u00e9s sociales et m\u00e9dico-sociales g\u00e9r\u00e9es par des personnes morales de droit priv\u00e9 \u00e0 but non lucratif<\/li>\n<\/ul>\n<p>Les deux r\u00e8glements qui suivent sont t\u00e9l\u00e9chargeables plus bas :<\/p>\n<ul>\n<li style=\"text-align: justify;\">Le r\u00e8glement ANC N\u00b02014-03 (en cours d&#8217;homologation) accorde aux entreprises l&#8217;option d&#8217;immobiliser les frais de formation. Par ailleurs, le compte 6333x change de libell\u00e9 pour devenir : Contribution unique des employeurs \u00e0 la formation professionnelle.<\/li>\n<li style=\"text-align: justify;\">Dans son R\u00e8glement N\u00b0 2019-06 du 08 novembre 2019 (homologu\u00e9 par arr\u00eat\u00e9 du 26 d\u00e9cembre 2019, publi\u00e9 au Journal Officiel du 30 d\u00e9cembre 2019) modifiant le PCG, l\u2019ANC indique les cons\u00e9quences comptables du nouveau r\u00e9gime juridique simplifi\u00e9 visant \u00e0 faciliter les op\u00e9rations de fusions entre soci\u00e9t\u00e9s s\u0153urs et les scissions au profit de soci\u00e9t\u00e9s s\u0153urs (dispositions issues de la loi n\u00b0 2019-744 du 19 juillet 2019 relative \u00e0 la simplification, la clarification et \u00e0 l\u2019actualisation du droit des soci\u00e9t\u00e9s, dite loi \u00ab\u2008Soilihi\u2008\u00bb).<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Poursuivre sur <a href=\"http:\/\/www.anc.gouv.fr\" target=\"_blank\" rel=\"noopener noreferrer\">le site de l&#8217;ANC<\/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=\"Actualit%C3%A9%20du%20PCG%20%3A%20l%27ANC%20publie%20de%20nouveaux%20r%C3%A8glements\";<\/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;activit\u00e9 de l&#8217;ANC a \u00e9t\u00e9 particuli\u00e8rement prolifique fin 2019 avec la publication de six nouveaux r\u00e8glements. Liste des r\u00e8glements publi\u00e9s : R\u00e8glement N\u00b0 2019-09 du 18 d\u00e9cembre 2019 modifiant le r\u00e8glement ANC N\u00b02014-03 relatif aux frais de formation R\u00e8glement N\u00b0 2019-08 du 6 d\u00e9cembre 2019 relatif aux modalit\u00e9s d\u2019\u00e9tablissement des comptes annuels lors d\u2019un transfert &#8230;<\/p>\n<p><a href=\"https:\/\/www.auditsi.eu\/?p=8640\" class=\"more-link\">Continue reading &lsquo;Actualit\u00e9 du PCG : l&#8217;ANC publie de nouveaux r\u00e8glements&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=\"Actualit%C3%A9%20du%20PCG%20%3A%20l%27ANC%20publie%20de%20nouveaux%20r%C3%A8glements\";<\/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":[717,469],"tags":[1386,1592,2123,1731,2126,2128,1369,2122,2121,2124,2125,2127],"class_list":["post-8640","post","type-post","status-publish","format-standard","hentry","category-comptes-annuels","category-reglementation-et-demarche-daudit","tag-anc","tag-anc-2014-03","tag-frais-de-formation","tag-fusion","tag-loi-n-2019-744","tag-pcg","tag-plan-comptable-general","tag-reglement-n-2019-06","tag-reglement-n-2019-09","tag-scission","tag-societes-soeurs","tag-soilihi"],"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\/8640","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=8640"}],"version-history":[{"count":6,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/8640\/revisions"}],"predecessor-version":[{"id":8656,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/8640\/revisions\/8656"}],"wp:attachment":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=8640"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=8640"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=8640"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}