Plan comptable français - Lacomptaorg[PDF] bilan comptable pdf gratuit
[PDF] exercice de comptabilité générale marocaine avec c
[PDF] exemple de bilan comptable gratuit
[PDF] le bilan comptable cours et exercices pdf
[PDF] bilan simplifié excel
[PDF] evaluation conjugaison cm2 pdf
[PDF] exercices conjugaison cm1 pdf
[PDF] évaluation conjugaison cm2 passé présent futur
[PDF] évaluation sur le présent de l'indicatif 6ème
[PDF] bilan fin d'année conjugaison cm2
[PDF] évaluation conjugaison cm2 période 1
[PDF] evaluation conjugaison cm1 présent de l'indicatif
[PDF] exemple de bilan d'ouverture d'une entreprise
[PDF] bilan d'ouverture excel
- page n°1/212 PLAN COMPTABLE GÉNÉRAL
NATIONAL ACCOUNTING CODE
Ministerial Order of 22 June 1999 giving approval to the Accounting Regulation CommitteeRegulation 99-03
NOR - ECOT9920032A
The Minister for Justice, the Minister for the Economy, Finance and Industry, and the Secretary of State for the Budget, Having regard to Law 98-261, 6 April 1998, relating to reform of accounting regulation and adaptation of the regulations for disclosure of information on real property, in particular Article 5; Having regard to the Ministerial Order, 9 December 1986, supplementing and amending the national accounting codeOrder as follows:
Art. 1 - Regulation 99-03 of the Accounting Regulation Committee, 29 April 1999, relating to revision of the national accounting code, appended to the present Ministerial Order, is approved. Art. 2 - The Ministerial Order, 27 April 1982, and Article 2 of the aforementioned MinisterialOrder, 9 December 1986, are repealed.
Art. 3 - The present Ministerial Order, as well as the appended Regulation, are to be published in the Official Journal of the French Republic.Paris, 22 June 1999.
Minister for the Economy, Finance and Industry
Dominique Strauss-Kahn
Minister for Justice
Elisabeth Guigou
Secretary of State for the Budget
Christian Sauter
- page n°2/212ATTACHMENT
Regulation 99-03, 29 April 1999, relating to revision of the national accounting codeThe Accounting Regulation Committee,
Having regard to the Commercial Code, in particular Arts. 8 to 17-4; Having regard to Law 66-537, 24 July 1966, as amended, on commercial companies, in particular Art. 340-4; Having regard to Law 98-261, 6 April 1998, relating to reform of accounting regulation and adaptation of the regulations for disclosure of information on real property; Having regard to Decree 67-236, 23 March 1967, as amended, on commercial companies, in particular Art. 245; Having regard to Decree 83-1020, 29 November 1983, as amended, and issued for application of Law 83-353, 30 April 1983, relating to the harmonisation of accounting obligations of persons engaged in commercial activity and of certain companies with the Fourth Directive adopted by the Council of the European Communities, 25 July 1978; Having regard to the Ministerial Order, 9 December 1986, supplementing and amending the national accounting code; Having regard to the Statement of Best Practice 98-13 of the National Accounting Council, 17December 1998, supplemented 18 March 1999,
Resolves:
Article 1
The national accounting code appended to the present Regulation is approved and is to be substituted for the national accounting code appended to the Ministerial Order, 27 April 1982, as amended, and supplemented by the Ministerial Order, 9 December 1986, Art. 2.Article 2
The Regulation and its attachment are applicable to all natural persons and legal entities subject to legislative and regulatory obligation to draw up accounts, conditional upon requirements specific to them.Article 3
The Ministerial Order, 27 April 1982, and Article 2 of the aforementioned Ministerial Order, 9December 1986, are repealed.
- page n°3/212PLAN COMPTABLE GENERAL
NATIONAL ACCOUNTING CODE
Regulation No.99.03, 29 April 1999
of the Accounting Regulation Committee appended to the Ministerial Order of 22 June 1999 Note: In the present translation, reference to the plan comptable général is ordinarily abbreviated to PCG. text numbering of the plan comptable général Text numbering of the PCG comprises three digits, generally followed by a hyphen and new numbering. The first three digits correspond to titles, chapters and sections: - The first digit corresponds to the title; - The second digit corresponds to the chapter; - The third digit corresponds to the section. This digit is a zero in the absence of a section in a chapter (Examples: Chapters I, II andIII of Title I).
Division into sub-sections does not affect the numbering. Digits indicated after hyphens round off the number of theArticle to facilitate enquiry.
At the same time, in the interest of readability there is no additional numbering to the first three digits of Articles in the sections of Title IV, Chapter IV, Functioning of accounts. Instead: - In this chapter, the third digit corresponding to sections also serves as the numbering of account classes (Example: Article 441:Section 1 - Capital accounts (Class 1));
- In each section, account numbers in parentheses follow reference to particular accounts (Example: Capital and reserves (Account 10)). - page n°4/212S U M M A R Y
PLAN COMPTABLE GÉNÉRAL..............................................................................................................1
NATIONAL ACCOUNTING CODE.........................................................................................................1
ATTACHMENT .........................................................................................................................................2
TITLE I .......................................................................................................................................................5
OBJECT AND PRINCIPLES OF ACCOUNTING....................................................................................5
Chapter I.................................................................................................................................5
Field of application................................................................................................................5
Chapter II................................................................................................................................5
Chapter III..............................................................................................................................6
Definition of annual accounts................................................................................................6
TITLE II......................................................................................................................................................8
DEFINITION OF ASSETS, LIABILITIES, INCOME AND CHARGES.................................................8
Chapter I
Assets and liabilities...............................................................................................................8
Chapter II................................................................................................................................8
Charges and income...............................................................................................................8
Chapter III............................................................................................................................10
Profit or loss.........................................................................................................................10
TITLE III...................................................................................................................................................10
ACCOUNTING RECOGNITION AND VALUATION RULES............................................................10
Chapter I...............................................................................................................................10
Date of accounting for assets, liabilities, income and charges............................................10
Chapter II..............................................................................................................................12
Valuation and method of accounting for assets and liabilities............................................12
Chapter III............................................................................................................................15
Particular valuation and accounting recognition procedures.............................................15
Chapter IV............................................................................................................................22
Valuation of assets and liabilities where value depends on foreign currency fluctuations......................22
Chapter V .............................................................................................................................24
Chapter VI............................................................................................................................24
Valuation and accounting recognition of specific assets and liabilities..............................24
Chapter VII...........................................................................................................................26
Valuation and accounting for specific financial transactions.............................................26
Chapter VIII .........................................................................................................................29
Taking account of transactions extending beyond the financial year.......................................................29
Chapter IX............................................................................................................................30
Valuation and accounting recognition of joint transactions and transactions for theaccount of third parties........................................................................................................30
TITLE IV...................................................................................................................................................32
KEEPING, STRUCTURE AND FUNCTIONING OF ACCOUNTS......................................................32
Chapter I...............................................................................................................................32
Organisation of accounting..................................................................................................32
Chapter II..............................................................................................................................33
Chapter III............................................................................................................................34
- page n°5/212Accounting code...................................................................................................................34
Chapter IV............................................................................................................................77
Functioning of accounts.......................................................................................................77
TITLE V..................................................................................................................................................128
FINANCIAL STATEMENTS ................................................................................................................128
Chapter I.............................................................................................................................128
Annual accounts.................................................................................................................128
Chapter II............................................................................................................................129
Annual account formats.....................................................................................................129
Chapter III..........................................................................................................................162
Formats of annual accounts...............................................................................................162
ATTACHMENT .....................................................................................................................................197
Chapter I ACCOUNTING RULES....................................................................................197
Chapter II RULES FOR VALUATION AND REVALUATION OF ASSETS AND Chapter III TREATMENT OF VOLUNTARY CONTRIBUTIONS IN KIND................201 Chapter IV LIST AND CONTENTS OF THE ACCOUNTS FOR NON-PROFITASSOCIATION FUNDS...................................................................................................202
Chapter V - RULES FOR PRESENTATION OF ANNUAL ACCOUNTS.....................204 Chapter VI TERMINOLOGY OF SPECIFIC ACCOUNTS.............................................211