{"id":8826,"date":"2020-06-06T22:49:49","date_gmt":"2020-06-06T20:49:49","guid":{"rendered":"https:\/\/www.auditsi.eu\/?p=8826"},"modified":"2020-06-28T09:28:07","modified_gmt":"2020-06-28T07:28:07","slug":"covid-19-regles-detablissement-des-comptes-produits-en-2020-communique-de-lanc","status":"publish","type":"post","link":"https:\/\/www.auditsi.eu\/?p=8826","title":{"rendered":"COVID-19 : r\u00e8gles d&#8217;\u00e9tablissement des comptes produits en 2020 (communiqu\u00e9 de l&#8217;ANC)"},"content":{"rendered":"<p style=\"text-align: justify;\">Apr\u00e8s avoir communiqu\u00e9 sur les <a href=\"https:\/\/www.auditsi.eu\/?p=8803\">cons\u00e9quences de l&#8217;\u00e9pid\u00e9mie de COVID-19 sur les comptes 2019<\/a>, l\u2019Autorit\u00e9 des normes comptables (ANC) a publi\u00e9 un document pr\u00e9sentant ses recommandations en mati\u00e8re d&#8217;\u00e9tablissement des comptes annuels et des situations interm\u00e9diaires produits en 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;\">La crise sanitaire a conduit \u00e0 des mesures de confinement en France et \u00e0 l\u2019\u00e9tranger qui ont de lourdes cons\u00e9quences sur l\u2019\u00e9conomie. Rares sont les entreprises qui ne connaissent pas des modifications extr\u00eamement substantielles de leurs activit\u00e9s. L\u2019ANC a donc estim\u00e9 qu\u2019il \u00e9tait de sa mission d\u2019assister les entreprises dans la prise en compte des cons\u00e9quences de la grave crise sanitaire et \u00e9conomique qu\u2019elles traversent. La comptabilit\u00e9 est \u00e0 la fois outil de gestion et outil de communication. Elle s\u2019efforce de promouvoir la pertinence des modalit\u00e9s de prise en compte des transactions et constitue, par l\u2019interm\u00e9diaire des \u00e9tats de synth\u00e8se (bilan, compte de r\u00e9sultat, annexe), un langage commun porteur de transparence et de s\u00e9curit\u00e9. L\u2019ANC s\u2019est en cons\u00e9quence attach\u00e9e \u00e0 deux axes d\u2019analyse et de d\u00e9lib\u00e9ration : d\u2019une part, celui de la pr\u00e9sentation de l\u2019information comptable, d\u2019autre part, celui des modalit\u00e9s de comptabilisation des op\u00e9rations.<\/p>\n<p style=\"text-align: justify;\">Le document publi\u00e9 par l&#8217;<a href=\"http:\/\/www.anc.gouv.fr\/cms\/sites\/anc\/accueil.html\" target=\"_blank\" rel=\"noopener noreferrer\">ANC<\/a> est t\u00e9l\u00e9chargeable ci-apr\u00e8s.<\/p>\n<p style=\"text-align: justify;\">Approfondir le sujet : <a href=\"https:\/\/www.auditsi.eu\/?p=8813\">Respect des d\u00e9lais de r\u00e8glement fournisseurs en p\u00e9riode de crise<\/a> \/ <a href=\"https:\/\/www.auditsi.eu\/?tag=covid-19\">Actualit\u00e9s li\u00e9es au COVID-19<\/a> \/ <a href=\"https:\/\/www.auditsi.eu\/?tag=anc\">Actualit\u00e9s 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=\"COVID-19%20%3A%20r%C3%A8gles%20d%27%C3%A9tablissement%20des%20comptes%20produits%20en%202020%20%28communiqu%C3%A9%20de%20l%27ANC%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>Apr\u00e8s avoir communiqu\u00e9 sur les cons\u00e9quences de l&#8217;\u00e9pid\u00e9mie de COVID-19 sur les comptes 2019, l\u2019Autorit\u00e9 des normes comptables (ANC) a publi\u00e9 un document pr\u00e9sentant ses recommandations en mati\u00e8re d&#8217;\u00e9tablissement des comptes annuels et des situations interm\u00e9diaires produits en 2020. La crise sanitaire a conduit \u00e0 des mesures de confinement en France et \u00e0 l\u2019\u00e9tranger qui &#8230;<\/p>\n<p><a href=\"https:\/\/www.auditsi.eu\/?p=8826\" class=\"more-link\">Continue reading &lsquo;COVID-19 : r\u00e8gles d&#8217;\u00e9tablissement des comptes produits en 2020 (communiqu\u00e9 de l&#8217;ANC)&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=\"COVID-19%20%3A%20r%C3%A8gles%20d%27%C3%A9tablissement%20des%20comptes%20produits%20en%202020%20%28communiqu%C3%A9%20de%20l%27ANC%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":[7,717,30],"tags":[1386,1591,125,2178,2179,47,2199,2200,2195],"class_list":["post-8826","post","type-post","status-publish","format-standard","hentry","category-breves","category-comptes-annuels","category-sites-internet","tag-anc","tag-annexe-des-comptes-annuels","tag-continuite-dexploitation","tag-coronavirus","tag-covid-19","tag-crise-economique","tag-crise-sanitaire","tag-evaluation-des-actifs-et-passifs","tag-principes-comptables"],"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\/8826","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=8826"}],"version-history":[{"count":3,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/8826\/revisions"}],"predecessor-version":[{"id":8855,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/8826\/revisions\/8855"}],"wp:attachment":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=8826"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=8826"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=8826"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}