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The articles on www.plancomptable.com are derived from the regulations related to the « PLAN COMPTABLE GENERAL » of the Accounting Standards Authority (Autorité des Normes Comptables, ANC) : regulation n° 2014-03 of June 5, 2014 published in the Official Journal of October 15, 2014 and modified by the regulations published between 2014 and 2022. The latest regulation considered is n° 2022-01 of March 11, 2022 published in the Official Journal of December 18, 2022.

 

The website www.plancomptable.com is not affiliated with the Accounting Standards Authority. The texts and formats of the regulations on www.plancomptable.com have been adapted to simplify the use of the "PLAN COMPTABLE GENERAL" (addition of article titles written by www.plancomptable.com, inclusion of references to laws, removal of references to Books I, II, III and IV, etc.). The texts have been translated into English by www.plancomptable.com (unofficial translation).

 
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  Consult the standard, abridged or extended chart of accounts and access the articles explaining their functioning.
  Consult the summary and access the articles explaining the functioning of accounts.
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  Search for an article using the alphabetical index.
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