{"id":14825,"date":"2026-09-14T00:00:00","date_gmt":"2026-09-13T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/anc-4-nouveaux-reglements-homologues\/"},"modified":"2026-09-14T00:00:00","modified_gmt":"2026-09-13T22:00:00","slug":"anc-4-nouveaux-reglements-homologues","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/anc-4-nouveaux-reglements-homologues\/","title":{"rendered":"ANC : 4 nouveaux r\u00e8glements homologu\u00e9s"},"content":{"rendered":"<p>L\u2019Autorit\u00e9 des normes comptables (ANC) produit des r\u00e8glements qui s\u2019imposent aux soci\u00e9t\u00e9s fran\u00e7aises concernant la gestion de leur comptabilit\u00e9. Plusieurs nouveaux r\u00e8glements viennent d\u2019entrer en vigueur\u2026<\/p>\n<h2>Autorit\u00e9 des normes comptables : mise \u00e0 jour des r\u00e8gles de comptabilit\u00e9<\/h2>\n<p>L\u2019Autorit\u00e9 des normes comptables (ANC) a pour r\u00f4le d\u2019orienter et d\u2019uniformiser les r\u00e8gles comptables applicables aux soci\u00e9t\u00e9s bas\u00e9es en France.<\/p>\n<p>Dans cette optique, elle est amen\u00e9e \u00e0 produire des r\u00e8glements orientant la pratique sur certains points sp\u00e9cifiques.<\/p>\n<p>Ces r\u00e8glements s\u2019imposent alors \u00e0 toutes les structures concern\u00e9es.<\/p>\n<p>4 nouveaux r\u00e8glements ont \u00e9t\u00e9 homologu\u00e9s par le Gouvernement, entr\u00e9s en vigueur au 4 septembre 2026, \u00e0 savoir :<\/p>\n<ul>\n<li data-list-item-id=\"ebd7fcffba416d274b1e5358e434779a9\">le <a href=\"https:\/\/www.anc.gouv.fr\/files\/anc\/files\/1_Normes_fran%C3%A7aises\/Reglements\/2026\/2026%20homologu%C3%A9\/REGLT_2026_01_JO-site.pdf\" target=\"_blank\">r\u00e8glement n\u1d52 2026-01 du 9 janvier 2026<\/a> relatif aux r\u00e8gles de comptabilisation des crypto-actifs pour toutes les entreprises ;<\/li>\n<li data-list-item-id=\"e6ce43c86ba08ee2a2ed9240f4d3f67fe\">le <a href=\"https:\/\/www.anc.gouv.fr\/files\/anc\/files\/1_Normes_fran%C3%A7aises\/Reglements\/2026\/2026%20homologu%C3%A9\/REGLT_2026_02_JO-site.pdf\" target=\"_blank\">r\u00e8glement n\u1d52 2026-02 du 9 janvier 2026<\/a> relatif aux r\u00e8gles de comptabilisation des crypto-actifs pour les \u00e9tablissements bancaires ;<\/li>\n<li data-list-item-id=\"ec8a78a39fd3cf7926dd2f50a0b1e5837\">le <a href=\"https:\/\/www.anc.gouv.fr\/files\/anc\/files\/1_Normes_fran%C3%A7aises\/Reglements\/2026\/2026%20homologu%C3%A9\/2026_03-JO.pdf\" target=\"_blank\">r\u00e8glement n\u1d52 2026-03 du 6 mars 2026<\/a> relatif au plan comptable g\u00e9n\u00e9ral au sujet de la comptabilisation des produits des ventes ;<\/li>\n<li data-list-item-id=\"e4459b6198a22075304706680b2e08375\">le <a href=\"https:\/\/www.anc.gouv.fr\/files\/anc\/files\/1_Normes_fran%C3%A7aises\/Reglements\/2026\/2026%20homologu%C3%A9\/REGLT_2026_04_JO-SITE.pdf\" target=\"_blank\">r\u00e8glement n\u1d52 2026-04 du 4 mai 2026<\/a> relatif au plan comptable g\u00e9n\u00e9ral (PCG) afin de pr\u00e9ciser les modalit\u00e9s de comptabilisation de l\u2019imp\u00f4t sur les b\u00e9n\u00e9fices et des contributions qui se rattachent \u00e0 cet imp\u00f4t.<\/li>\n<\/ul>\n<div>Sources :  <\/p>\n<ul>\n<li data-list-item-id=\"e2cb4f7892a96367efd6a7566f59f47c9\"><a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000054791025\" target=\"_blank\">Arr\u00eat\u00e9 du 12 ao\u00fbt 2026 portant homologation des r\u00e8glements ANC n\u00b0 2026-01 du 9 janvier 2026, no 2026-02 du 9 janvier 2026, no 2026-03 du 6 mars 2026 et n\u00b0 2026-04 du 4 mai 2026 de l&#8217;Autorit\u00e9 des normes comptables<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/anc-4-nouveaux-reglements-homologues\" target=\"_blank\">ANC : 4 nouveaux r\u00e8glements homologu\u00e9s<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/shutterstock_reglementsANC.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>L\u2019Autorit\u00e9 des normes comptables (ANC) produit des r\u00e8glements qui s\u2019imposent aux soci\u00e9t\u00e9s fran\u00e7aises concernant la gestion de leur comptabilit\u00e9. Plusieurs nouveaux r\u00e8glements viennent d\u2019entrer en vigueur\u2026<\/p>\n","protected":false},"author":0,"featured_media":14826,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[9,7],"tags":[],"class_list":["post-14825","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-juridique","category-actualites"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>ANC : 4 nouveaux r\u00e8glements homologu\u00e9s - Cabinet Magar<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.cabinet-magar.fr\/actualites\/anc-4-nouveaux-reglements-homologues\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"ANC : 4 nouveaux r\u00e8glements homologu\u00e9s - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"L\u2019Autorit\u00e9 des normes comptables (ANC) produit des r\u00e8glements qui s\u2019imposent aux soci\u00e9t\u00e9s fran\u00e7aises concernant la gestion de leur comptabilit\u00e9. 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