{"id":8722,"date":"2020-02-24T14:07:13","date_gmt":"2020-02-24T13:07:13","guid":{"rendered":"https:\/\/www.auditsi.eu\/?p=8722"},"modified":"2020-02-24T14:12:33","modified_gmt":"2020-02-24T13:12:33","slug":"comptes-annuels-le-nouveau-plan-comptable-des-associations-est-entre-en-vigueur-le-1er-janvier-2020","status":"publish","type":"post","link":"https:\/\/www.auditsi.eu\/?p=8722","title":{"rendered":"Comptes annuels : le nouveau plan comptable des associations est entr\u00e9 en vigueur le 1er janvier 2020"},"content":{"rendered":"<p style=\"text-align: justify;\">Le R\u00e8glement ANC n\u00b0 2018-06 du 5 d\u00e9cembre 2018 relatif aux comptes annuels des personnes morales de droit priv\u00e9 \u00e0 but non lucratif (homologu\u00e9 par arr\u00eat\u00e9 du 26 d\u00e9cembre 2018 et publi\u00e9 au Journal Officiel du 30 d\u00e9cembre 2018) est entr\u00e9 en vigueur le 1er janvier 2020.<\/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;\">Ses dispositions s\u2019appliquent \u00e0 toutes personnes morales de droit priv\u00e9 non commer\u00e7antes, \u00e0 but non lucratif, qu\u2019elles aient ou non une activit\u00e9 \u00e9conomique, lorsqu\u2019elles sont tenues d\u2019\u00e9tablir des comptes annuels sous r\u00e9serves de r\u00e8gles comptables sp\u00e9cifiques \u00e9tablies par l\u2019Autorit\u00e9 des normes comptables (ANC).<\/p>\n<p style=\"text-align: justify;\">A d\u00e9faut de dispositions sp\u00e9cifiques pr\u00e9vues au pr\u00e9sent r\u00e8glement, les dispositions du <a href=\"https:\/\/www.auditsi.eu\/?p=8714\">r\u00e8glement ANC n\u00b02014-03 relatif au plan comptable g\u00e9n\u00e9ral<\/a> s\u2019appliquent.<\/p>\n<p style=\"text-align: justify;\">Bien entendu, le r\u00e8glement du Comit\u00e9 de la r\u00e9glementation comptable n\u00b099-01 du 16 f\u00e9vrier 1999 relatif aux modalit\u00e9s d\u2019\u00e9tablissement des comptes annuels des associations et tous les r\u00e8glements le modifiant sont abrog\u00e9s.<\/p>\n<p style=\"text-align: justify;\">Le R\u00e8glement ANC n\u00b0 2018-06 est disponible en t\u00e9l\u00e9chargement ci-apr\u00e8s (version avec et sans commentaires) et sur le site de l&#8217;<a href=\"http:\/\/www.anc.gouv.fr\/cms\/sites\/anc\/accueil.html\" target=\"_blank\" rel=\"noopener noreferrer\">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=\"Comptes%20annuels%20%3A%20le%20nouveau%20plan%20comptable%20des%20associations%20est%20entr%C3%A9%20en%20vigueur%20le%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 R\u00e8glement ANC n\u00b0 2018-06 du 5 d\u00e9cembre 2018 relatif aux comptes annuels des personnes morales de droit priv\u00e9 \u00e0 but non lucratif (homologu\u00e9 par arr\u00eat\u00e9 du 26 d\u00e9cembre 2018 et publi\u00e9 au Journal Officiel du 30 d\u00e9cembre 2018) est entr\u00e9 en vigueur le 1er janvier 2020. Ses dispositions s\u2019appliquent \u00e0 toutes personnes morales de &#8230;<\/p>\n<p><a href=\"https:\/\/www.auditsi.eu\/?p=8722\" class=\"more-link\">Continue reading &lsquo;Comptes annuels : le nouveau plan comptable des associations est entr\u00e9 en vigueur le 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=\"Comptes%20annuels%20%3A%20le%20nouveau%20plan%20comptable%20des%20associations%20est%20entr%C3%A9%20en%20vigueur%20le%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":[547,717,469],"tags":[1386,2166,2165],"class_list":["post-8722","post","type-post","status-publish","format-standard","hentry","category-associations-fondations","category-comptes-annuels","category-reglementation-et-demarche-daudit","tag-anc","tag-crc-99-01","tag-reglement-n-2018-06"],"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\/8722","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=8722"}],"version-history":[{"count":5,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/8722\/revisions"}],"predecessor-version":[{"id":8728,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/8722\/revisions\/8728"}],"wp:attachment":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=8722"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=8722"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=8722"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}