{"id":9071,"date":"2020-08-25T07:16:13","date_gmt":"2020-08-25T05:16:13","guid":{"rendered":"https:\/\/www.auditsi.eu\/?p=9071"},"modified":"2020-08-23T12:37:46","modified_gmt":"2020-08-23T10:37:46","slug":"consultation-sur-le-projet-de-reglement-de-lanc-relatif-a-la-modernisation-des-etats-financiers","status":"publish","type":"post","link":"https:\/\/www.auditsi.eu\/?p=9071","title":{"rendered":"Consultation sur le projet de r\u00e8glement de l&#8217;ANC relatif \u00e0 la modernisation des \u00e9tats financiers"},"content":{"rendered":"<p style=\"text-align: justify;\">Le plan strat\u00e9gique de l\u2019Autorit\u00e9 des Normes Comptables (ANC) vise \u00e0 moderniser les documents financiers et la nomenclature des comptes. Cette modernisation poursuit trois objectifs principaux : faciliter la digitalisation des comptes annuels, mettre \u00e0 jour les mod\u00e8les des comptes annuels et la nomenclature des comptes et enfin simplifier les mod\u00e8les de 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;\">Dans ce contexte, le Coll\u00e8ge de l\u2019Autorit\u00e9 des normes comptables (ANC) souhaite interroger l\u2019ensemble des parties prenantes sur les dispositions envisag\u00e9es dans ce projet. Plus pr\u00e9cis\u00e9ment, le Coll\u00e8ge a identifi\u00e9 huit questions correspondant aux modifications majeures envisag\u00e9es dans ce projet.<\/p>\n<p style=\"text-align: justify;\">Parmi les modifications envisag\u00e9es :<\/p>\n<ul>\n<li>Red\u00e9finition du r\u00e9sultat exceptionnel : Il est propos\u00e9 de limiter les \u00e9l\u00e9ments inscrits par nature en r\u00e9sultat exceptionnel aux seuls enregistrements li\u00e9s \u00e0 des op\u00e9rations fiscales (par exemple, amortissements d\u00e9rogatoires) ou \u00e0 des changements de m\u00e9thode et corrections d\u2019erreurs (projet d\u2019article 513-5).<\/li>\n<li>Suppression de la technique du transfert de charges : La technique du transfert de charges est couramment utilis\u00e9e pour des op\u00e9rations tr\u00e8s diverses. Certaines ont des effets sur la tr\u00e9sorerie, d\u2019autres n\u2019en ont pas, si bien que le poste \u00abtransfert de charges\u00bb n\u2019est pas directement analysable par les utilisateurs. Aussi, ce projet pr\u00e9voit la suppression des comptes de transferts de charges et propose des solutions pour chacun des cas d\u2019utilisation de cette technique identifi\u00e9s. Concernant les refacturations, elles seraient inscrites au compte 708 &#8220;Produits des activit\u00e9s annexes&#8221;.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">L\u2019appel \u00e0 commentaires est ouvert jusqu\u2019au 31 d\u00e9cembre 2020.<\/p>\n<p style=\"text-align: justify;\">Plus d&#8217;informations sur le <a href=\"http:\/\/www.anc.gouv.fr\/cms\/news\/consultation-sur-un-projet-de-reglement-relatif-a-la-modernisation-des\">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=\"Consultation%20sur%20le%20projet%20de%20r%C3%A8glement%20de%20l%27ANC%20relatif%20%C3%A0%20la%20modernisation%20des%20%C3%A9tats%20financiers\";<\/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 plan strat\u00e9gique de l\u2019Autorit\u00e9 des Normes Comptables (ANC) vise \u00e0 moderniser les documents financiers et la nomenclature des comptes. Cette modernisation poursuit trois objectifs principaux : faciliter la digitalisation des comptes annuels, mettre \u00e0 jour les mod\u00e8les des comptes annuels et la nomenclature des comptes et enfin simplifier les mod\u00e8les de comptes annuels. Dans &#8230;<\/p>\n<p><a href=\"https:\/\/www.auditsi.eu\/?p=9071\" class=\"more-link\">Continue reading &lsquo;Consultation sur le projet de r\u00e8glement de l&#8217;ANC relatif \u00e0 la modernisation des \u00e9tats financiers&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=\"Consultation%20sur%20le%20projet%20de%20r%C3%A8glement%20de%20l%27ANC%20relatif%20%C3%A0%20la%20modernisation%20des%20%C3%A9tats%20financiers\";<\/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":[7,717,469],"tags":[2286,1386,1591,1910,1911,325,2285,2128,19,2283,2284],"class_list":["post-9071","post","type-post","status-publish","format-standard","hentry","category-breves","category-comptes-annuels","category-reglementation-et-demarche-daudit","tag-amortissement-derogatoire","tag-anc","tag-annexe-des-comptes-annuels","tag-changement-de-methode","tag-correction-derreurs","tag-etats-financiers","tag-nomenclature-des-comptes","tag-pcg","tag-presentation-des-comptes","tag-resultat-exceptionnel","tag-transferts-de-charges"],"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\/9071","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=9071"}],"version-history":[{"count":2,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/9071\/revisions"}],"predecessor-version":[{"id":9073,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/9071\/revisions\/9073"}],"wp:attachment":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=9071"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=9071"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=9071"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}