Cash and financial instruments - Class 5 - French GAAP - Accounting Principles Standards 2023

ACCOUNTS

II. Functioning of accounts

Class 5. Cash and financial instruments

50.	Marketable securities
51.	Banks, financial and similar institutions
52.	Derivative financial instruments and tokens held
53.	Cash on hand
54.	Imprest accounts and letters of credit
58.	Internal transfers
59.	Provisions for impairment of current financial assets

Website not affiliated with the Accounting Standards Authority (Autorité des Normes Comptables, ANC)
© 2004-2023 PLANCOMPTABLE.COM
Main page - Summary of accounts - Chart of accounts - Accounts - Financial statements - Accounting terms
Unofficial translation - Legal notices