{"id":8714,"date":"2020-02-23T18:54:12","date_gmt":"2020-02-23T17:54:12","guid":{"rendered":"https:\/\/www.auditsi.eu\/?p=8714"},"modified":"2020-02-24T13:56:21","modified_gmt":"2020-02-24T12:56:21","slug":"lanc-met-a-jour-son-recueil-des-normes-comptables-pcg-au-1er-janvier-2020","status":"publish","type":"post","link":"https:\/\/www.auditsi.eu\/?p=8714","title":{"rendered":"L\u2019ANC met \u00e0 jour son recueil des normes comptables (PCG) au 1er janvier 2020"},"content":{"rendered":"<p style=\"text-align: justify;\">Le recueil des normes comptables a pour objectif de rassembler, dans un document exhaustif et pratique, l\u2019ensemble des textes comptables g\u00e9n\u00e9raux et de faciliter l\u2019acc\u00e8s au droit comptable par les utilisateurs qui ont ainsi, \u00e0 leur disposition, l\u2019int\u00e9gralit\u00e9 des r\u00e9f\u00e9rences sur un sujet donn\u00e9, dans un outil lisible et accessible \u00e0 tous (praticiens, enseignants et \u00e9tudiants, r\u00e9gulateurs, pr\u00e9parateurs des comptes&#8230;). Il comprend en compl\u00e9ment du r\u00e8glement ANC n\u00b02014-03 relatif au plan comptable g\u00e9n\u00e9ral, des \u00e9l\u00e9ments de doctrine comptable \u00e9mis au fil du temps par les institutions en charge de la normalisation comptable (Conseil National de la Comptabilit\u00e9-CNC, et Comit\u00e9 de la R\u00e9glementation Comptable-CRC) et par l\u2019Autorit\u00e9 des Normes Comptables, ANC, depuis l\u2019ordonnance du 22 janvier 2009. Il est rappel\u00e9 que le Plan Comptable G\u00e9n\u00e9ral constitue le r\u00e8glement comptable applicable \u00e0 toute entit\u00e9 industrielle ou commerciale tenue d\u2019\u00e9tablir des comptes annuels.<\/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;\">La version au 1er janvier 2020 du recueil reprend l\u2019ensemble des dispositions applicables \u00e0 cette date, soit l\u2019ensemble des r\u00e8glements qui ont modifi\u00e9 le Plan comptable g\u00e9n\u00e9ral adopt\u00e9 par le r\u00e8glement ANC n\u00b02014-03 du 5 juin 2014 :<\/p>\n<ul>\n<li style=\"text-align: justify;\">R\u00e8glement ANC n\u00b02018-01 du 20 avril 2018 modifiant le r\u00e8glement ANC n\u00b02014-03 (<a href=\"https:\/\/www.auditsi.eu\/?p=7480\">changement de m\u00e9thode comptable<\/a>) ;<\/li>\n<li style=\"text-align: justify;\">R\u00e8glement ANC n\u00b02018-02 du 6 juillet 2018 modifiant le r\u00e8glement ANC n\u00b02014-03 (<a href=\"https:\/\/www.auditsi.eu\/?p=7461\">pr\u00e9l\u00e8vement \u00e0 la source<\/a>) ;<\/li>\n<li style=\"text-align: justify;\">R\u00e8glement n\u00b0 2018-07 du 10 d\u00e9cembre 2018 modifiant le r\u00e8glement ANC n\u00b02014-03 du 5 juin 2014 relatif au plan comptable g\u00e9n\u00e9ral modifi\u00e9 (\u00e9mission et d\u00e9tention de jetons) (constitue un jeton tout bien incorporel repr\u00e9sentant, sous forme num\u00e9rique, un ou plusieurs droits, pouvant \u00eatre \u00e9mis, inscrits, conserv\u00e9s ou transf\u00e9r\u00e9s au moyen d\u2019un dispositif d\u2019enregistrement \u00e9lectronique partag\u00e9 permettant d\u2019identifier, directement ou indirectement, le propri\u00e9taire dudit bien) ;&nbsp;<\/li>\n<li style=\"text-align: justify;\">R\u00e8glement n\u00b0 2019-02 du 07 juin 2019 modifiant le r\u00e8glement ANC n\u00b02014-03 relatif au plan comptable g\u00e9n\u00e9ral concernant les documents de synth\u00e8se des moyennes entreprises ;<\/li>\n<li style=\"text-align: justify;\">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<\/ul>\n<p style=\"text-align: justify;\">Le recueil \u00e0 jour est t\u00e9l\u00e9chargeable ci-apr\u00e8s et sur le <a href=\"http:\/\/www.anc.gouv.fr\/cms\/news\/entreprises-industrielles-et-commerciales-2020\" target=\"_blank\" rel=\"noopener noreferrer\">site de l&#8217;ANC<\/a>.<\/p>\n<p>Approfondir le sujet : <a href=\"https:\/\/www.auditsi.eu\/?p=8640\">derniers r\u00e8glements ANC publi\u00e9s en 2019<\/a> \/ <a href=\"https:\/\/www.auditsi.eu\/?p=8091\">caducit\u00e9 des plans comptables professionnels<\/a>&nbsp;\/ <a href=\"https:\/\/www.auditsi.eu\/?p=3963\">le \u00ab nouveau \u00bb Plan Comptable G\u00e9n\u00e9ral et la r\u00e9volution informatique<\/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=\"L%E2%80%99ANC%20met%20%C3%A0%20jour%20son%20recueil%20des%20normes%20comptables%20%28PCG%29%20au%201er%20janvier%202020\";<\/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 recueil des normes comptables a pour objectif de rassembler, dans un document exhaustif et pratique, l\u2019ensemble des textes comptables g\u00e9n\u00e9raux et de faciliter l\u2019acc\u00e8s au droit comptable par les utilisateurs qui ont ainsi, \u00e0 leur disposition, l\u2019int\u00e9gralit\u00e9 des r\u00e9f\u00e9rences sur un sujet donn\u00e9, dans un outil lisible et accessible \u00e0 tous (praticiens, enseignants et &#8230;<\/p>\n<p><a href=\"https:\/\/www.auditsi.eu\/?p=8714\" class=\"more-link\">Continue reading &lsquo;L\u2019ANC met \u00e0 jour son recueil des normes comptables (PCG) au 1er janvier 2020&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%E2%80%99ANC%20met%20%C3%A0%20jour%20son%20recueil%20des%20normes%20comptables%20%28PCG%29%20au%201er%20janvier%202020\";<\/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":[7,40,469],"tags":[1386,1592,1910,1359,1731,2161,2128,1151,1369,1904,1933,2163,2164,1385,2162,2160,2122,2124,2125,2127],"class_list":["post-8714","post","type-post","status-publish","format-standard","hentry","category-breves","category-controle-des-comptes","category-reglementation-et-demarche-daudit","tag-anc","tag-anc-2014-03","tag-changement-de-methode","tag-documents-de-synthese","tag-fusion","tag-jeton","tag-pcg","tag-plan-comptable","tag-plan-comptable-general","tag-prelevement-a-la-source","tag-reglement-anc-n-2014-03","tag-reglement-anc-n2018-01","tag-reglement-anc-n2018-02","tag-reglement-n-2014-03","tag-reglement-n-2018-07","tag-reglement-n-2019-02","tag-reglement-n-2019-06","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\/8714","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=8714"}],"version-history":[{"count":6,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/8714\/revisions"}],"predecessor-version":[{"id":8725,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/8714\/revisions\/8725"}],"wp:attachment":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=8714"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=8714"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=8714"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}