Règlement ANC Modernisation Des États Financiers

30 décembre 2023 JOURNAL OFFICIEL DE LA RÉPUBLIQUE FRANÇAISE Texte 18 sur 209
Décrets, arrêtés, circulaires
TEXTES GÉNÉRAUX
MINISTÈRE DE L’ÉCONOMIE, DES FINANCES

ET DE LA SOUVERAINETÉ INDUSTRIELLE ET NUMÉRIQUE
Arrêté du 26 décembre 2023 portant homologation des règlements no 2022-06 du 4 novem

bre 2022, no 2023-01 du 12 mai 2023, no 2023-02 du 7 juillet 2023, no 2023-03 du 7 juillet 2023,
no 2023-04 du 8 novembre 2023, n o 2023-05 du 10 novembre 2023, no 2023-06 du
10 novembre 2023, no 2023-07 du 10 novembre 2023, no 2023-08 du 22 novembre 2023 de
l’Autorité des normes comptables
NOR : ECOT2332129A
Publics concernés : entreprises industrielles et commerciales, entreprises d’investissement, organismes

d’assurances, sociétés coopératives, entreprises du secteur agricole, personnes morales de droit privé à but
non lucratif, organismes de logement social, organismes professionnels paritaires.
Objet : homologation de neuf règlements de l’Autorité des normes comptables.
Entrée en vigueur : l’arrêté entre en vigueur le lendemain de sa publication.
Références : le texte peut être consulté sur le site Légifrance (https://www.legifrance.gouv.fr).
Le ministre de l’économie, des finances et de la souveraineté industrielle et numérique, le garde des sceaux,
ministre de la justice, et le ministre délégué auprès du ministre de l’économie, des finances et de la souveraineté
industrielle et numérique, chargé des comptes publics,
Vu l’ordonnance no 2009-79 du 22 janvier 2009 créant l’Autorité des normes comptables, notamment son
article 4,
Arrêtent :
Art. 1er. – Les règlements de l’Autorité des normes comptables suivants :
– règlement no 2022-06 du 4 novembre 2022 modifiant le règlement ANC no 2014-04 du 5 juin 2014 relatif au
plan comptable général ;
– règlement no 2023-01 du 12 mai 2023 modifiant le règlement ANC No 2018-06 du 5 décembre 2018 relatif aux
comptes annuels des personnes morales de droit privé à but non lucratif ;
– règlement no 2023-02 du 7 juillet 2023 modifiant le règlement ANC No 2020-01 du 9 octobre 2020 relatif aux
comptes consolidés ;
– règlement no 2023-03 du 7 juillet 2023 modifiant divers règlements de l’ANC en coordination avec le
règlement ANC No 2022-06 du 4 novembre 2022 relatif à la modernisation des états financiers ;
– règlement no 2023-04 du 8 novembre 2023 modifiant le règlement ANC No 2011-05 relatif aux comptes
annuels des entreprises d’assurance relevant du code des assurances, du code de la mutualité et du code de la
sécurité sociale ;
– règlement no 2023-05 du 10 novembre 2023 modifiant le règlement ANC No 2014-03 modifié relatif au plan
comptable général (Solutions informatiques) ;
annuels des organismes paritaires de la formation professionnelle et de France compétences ;
annuels des coopératives agricoles et de leur unions ;
– règlement no 2023-08 du 22 novembre 2023 modifiant le règlement ANC No2014-03 relatif au plan comptable
général,
tels qu’annexés, sont homologués.
Art. 2. – Le présent arrêté et les règlements qui lui sont annexés seront publiés au Journal officiel de la
République française.
Fait le 26 décembre 2023.

Le ministre de l’économie, des finances
et de la souveraineté industrielle et numérique,
BRUNO LE MAIRE
Le garde des sceaux,
ministre de la justice,
ÉRIC DUPOND-MORETTI
Le ministre délégué auprès du ministre
de l’économie, des finances et de la souveraineté industrielle
et numérique, chargé des comptes publics,
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Règlement ANC Modernisation Des États Financiers

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Règlement ANC Modernisation Des États Financiers

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30 décembre 2023 JOURNAL OFFICIEL DE LA RÉPUBLIQUE FRANÇAISE Texte 18 sur 209

Décrets, arrêtés, circulaires

MINISTÈRE DE L’ÉCONOMIE, DES FINANCES

Arrêté du 26 décembre 2023 portant homologation des règlements no 2022-06 du 4 novem­

Publics concernés : entreprises industrielles et commerciales, entreprises d’investissement, organismes

Fait le 26 décembre 2023.

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