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The French generally accepted accounting principles, called Plan Comptable Général (PCG) is defined by the regulation 99-03 from the Committee of the Accountancy Regulation (Comité de la Réglementation Comptable, abbr. CRC),〔 from the committee in charge of the accountancy reglementation, update 14 December 2007.〕 validated by the Minister of the Budget. In the future, changes will be suggested by the Authority of Accounting Rules (Autorité des normes comptables, abbr. ANC) which was created by the ordonnance no 2009-79 and combines the functions of the prior CRC and CNC.〔(ordonnance no 2009-79 ), using French GAAP in French Wikipedia and ANC in French Wikipedia for interpretation〕 == Content == * 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, as well as the opinions from the National Council of Accountancy (Conseil National de la Comptabilité, abbr. CNC) and the Emergency Committee (Comité d'Urgence). 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「French generally accepted accounting principles」の詳細全文を読む スポンサード リンク
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