The French generally accepted accounting principles, called Plan Comptable Général (PCG) is defined by the regulation n°2014-03 written by the Authority of Accounting Rules (Autorité des normes comptables, abbr. ANC),[1] validated by the Minister of the Budget. The Authority of Accounting Rules was created by the ordonnance no 2009-79 and combines the functions of the prior CRC and CNC.[2]
Content
edit- Review of the subjects and principles of accountancy;
- Definitions of the main concepts: balance sheet, income statement and annexes, liability and asset, income, loss and profit, and a presentation of accountancy and valuation rules;
- List of account maintenance rules and accounts nomenclature;
- Description of various accounting documentation;
- Summary of special accounting rules.
Accounts classification
editBalance Sheet Accounts | Profit and Loss Accounts | Special Accounts | |||||
---|---|---|---|---|---|---|---|
Class 1 | Class 2 | Class 3 | Class 4 | Class 5 | Class 6 | Class 7 | Class 8 |
Equity and Liabilities Accounts | Asset Accounts | Inventory Accounts | Third-Party Accounts | Financial Accounts | Expense Accounts | Revenues Accounts | Special Accounts |
10. Capital and reserves | 20. Intangible assets | 40. Providers | 50. Securities | 60. Purchases (except 603) 603. Stocks variation | 70. Finished goods sales | Non '1 to 7' classes | |
11. Accumulated retained earnings | 21. Tangible assets | 31. Raw materials (and furnitures) | 41. Customers | 51. Banks and financial organizations | 61. External Services | 71. Finished goods | |
12. Profit or loss for the financial year | 22. Assets under concessions | 32. Others Materials | 42. Employees | 52. Treasury tools | 62. Other external services | 72. Works capitalised (in asset) | |
13. Equipment grants | 23. Asset under construction | 33. Work-in progress goods | 43. Social costs | 53. Petty-cash | 63. Taxes | ||
14. Regulated provision | 34. Work-in progress services | 44. Tax authority | 54. Imprest accounts | 64. Employees costs | 74. Production grants | ||
15. Accruals | 35. Stocks | ||||||
16. Loans and debts | |||||||
17. Debts linked to shareholdings | 27. Other financial assets | 37. Resaling Stocks | 47. Suspense accounts | 67. Exceptional costs | 77. Exceptional revenues | ||
18. Liaison accounts for shareholding companies | 28. Assets depreciations | 48. Regularisation accounts | 58. Internal Transfer | 68. Depreciations and accruals | 78. Write-back on depreciation and provisions | ||
29. Impairments | 39. Stocks Depreciation | 49. Third-Party accounts Depreciation | 59. Financial accounts Depreciation | 69. Employees profit-sharing - Earnings Tax | 79. Costs transfers |
References
edit- ^ "Règlement 99-03 du 29 avril 1999" (PDF). Archived from the original (PDF) on 13 August 2011. Retrieved 17 February 2012. from the committee in charge of the accountancy reglementation, update 14 December 2007.
- ^ ordonnance no 2009-79, using French GAAP in French Wiki How and ANC in French Wiki How for interpretation
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