{"id":8850,"date":"2020-07-05T18:29:26","date_gmt":"2020-07-05T16:29:26","guid":{"rendered":"https:\/\/www.auditsi.eu\/?p=8850"},"modified":"2020-06-21T18:38:48","modified_gmt":"2020-06-21T16:38:48","slug":"nouveau-reglement-anc-sur-les-comptes-consolides-en-norme-francaise-applicable-a-compter-des-comptes-2021","status":"publish","type":"post","link":"https:\/\/www.auditsi.eu\/?p=8850","title":{"rendered":"Nouveau R\u00e8glement ANC sur les comptes consolid\u00e9s en norme fran\u00e7aise applicable \u00e0 compter des comptes 2021"},"content":{"rendered":"<p style=\"text-align: justify;\">L&#8217;Autorit\u00e9 des Normes Comptables (ANC) a publi\u00e9 un nouveau r\u00e8glement sur les comptes consolid\u00e9s \u00e9tablis en norme fran\u00e7aise (en cours d&#8217;homologation).<\/p>\n<p style=\"text-align: justify;\">Le r\u00e8glement n\u00b02020-01 entre en vigueur pour les exercices ouverts \u00e0 compter du 1er janvier 2021 pour les personnes morales tenues d&#8217;\u00e9tablir des comptes consolid\u00e9s ou combin\u00e9s.<\/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;\">Ce nouveau r\u00e8glement abroge les trois r\u00e8glements relatifs aux comptes consolid\u00e9s en r\u00e8gles fran\u00e7aises (R\u00e8glement CRC 99-02 pour les soci\u00e9t\u00e9s commerciales et entreprises publiques, CRC 99-07 pour le secteur bancaire et CRC 2000-05 pour le secteur de l\u2019assurance) ; sont \u00e9galement abrog\u00e9s les r\u00e8glements CRC 2002-05 des entreprises d\u2019investissement, CRC 2002-08 des mutuelles et CRC 2002-13 des soci\u00e9t\u00e9s coop\u00e9ratives agricoles. Ces r\u00e8glements continuent de s&#8217;appliquer aux comptes consolid\u00e9s jusqu&#8217;\u00e0 la fin de l&#8217;ann\u00e9e 2020.<\/p>\n<p style=\"text-align: justify;\">En synth\u00e8se, ce r\u00e8glement unifie les r\u00e8gles d&#8217;\u00e9tablissement des comptes consolid\u00e9s, rationalise les m\u00e9thodes d\u2019\u00e9valuation, rend certaines m\u00e9thodes obligatoires, supprime les m\u00e9thodes pr\u00e9f\u00e9rentielles de l&#8217;ancien r\u00e8glement 99-02 et le principe de pr\u00e9dominance de la substance sur l\u2019apparence (\u00a7 300 du R\u00e8gl. CRC 99-02), clarifie certaines dispositions relatives au contr\u00f4le, clarifie et modernise la pr\u00e9sentation des \u00e9tats financiers et de l&#8217;annexe.<\/p>\n<p style=\"text-align: justify;\">L&#8217;ANC pr\u00e9cise ainsi dans ses commentaires que la r\u00e8gle selon laquelle les entit\u00e9s sous contr\u00f4le exclusif sont consolid\u00e9es par int\u00e9gration globale s&#8217;applique aussi lorsque les comptes individuels sont structur\u00e9s de mani\u00e8re diff\u00e9rente parce que les entit\u00e9s appartiennent \u00e0 des secteurs diff\u00e9rents.&nbsp;<\/p>\n<p style=\"text-align: justify;\">Plus d&#8217;informations sur le site internet de l&#8217;<a href=\"http:\/\/www.anc.gouv.fr\/cms\/news\/reglement-n-2020-01-du-6-mars-2020\" 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=\"Nouveau%20R%C3%A8glement%20ANC%20sur%20les%20comptes%20consolid%C3%A9s%20en%20norme%20fran%C3%A7aise%20applicable%20%C3%A0%20compter%20des%20comptes%202021\";<\/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;Autorit\u00e9 des Normes Comptables (ANC) a publi\u00e9 un nouveau r\u00e8glement sur les comptes consolid\u00e9s \u00e9tablis en norme fran\u00e7aise (en cours d&#8217;homologation). Le r\u00e8glement n\u00b02020-01 entre en vigueur pour les exercices ouverts \u00e0 compter du 1er janvier 2021 pour les personnes morales tenues d&#8217;\u00e9tablir des comptes consolid\u00e9s ou combin\u00e9s. Ce nouveau r\u00e8glement abroge les trois r\u00e8glements &#8230;<\/p>\n<p><a href=\"https:\/\/www.auditsi.eu\/?p=8850\" class=\"more-link\">Continue reading &lsquo;Nouveau R\u00e8glement ANC sur les comptes consolid\u00e9s en norme fran\u00e7aise applicable \u00e0 compter des comptes 2021&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=\"Nouveau%20R%C3%A8glement%20ANC%20sur%20les%20comptes%20consolid%C3%A9s%20en%20norme%20fran%C3%A7aise%20applicable%20%C3%A0%20compter%20des%20comptes%202021\";<\/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":[7,324,469],"tags":[1386,2211,1645,2213,2214,2215,2216,1549,2212,2217,2128,19,2218,2210],"class_list":["post-8850","post","type-post","status-publish","format-standard","hentry","category-breves","category-comptes-consolides","category-reglementation-et-demarche-daudit","tag-anc","tag-comptes-combines","tag-comptes-consolides","tag-crc-2000-05","tag-crc-2002-05","tag-crc-2002-08","tag-crc-2002-13","tag-crc-99-02","tag-crc-99-07","tag-methode-preferentielle","tag-pcg","tag-presentation-des-comptes","tag-principe-de-predominance","tag-reglement-anc-n-2020-01"],"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\/8850","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=8850"}],"version-history":[{"count":2,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/8850\/revisions"}],"predecessor-version":[{"id":8852,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/8850\/revisions\/8852"}],"wp:attachment":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=8850"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=8850"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=8850"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}