The Autorité des normes comptables is France's accounting standards authority. It sets the accounting rules applicable in France, maintaining the Plan Comptable Général that governs French statutory accounts, and it represents France in international and European standard-setting including at the IASB's advisory forum. Its remit covers French standards, international standards, sustainability reporting norms and accounting research.
What the ANC publishes
- Règlements, its binding accounting regulations — the instrument that amends the Plan Comptable Général
- Recommandations and avis, guidance and formal opinions on accounting questions
- Recueils, consolidated compilations of the applicable standards
- Three-year strategic priority plans
- Research output, including work on emerging areas such as crypto-asset accounting
Why it matters for compliance teams
French statutory accounts follow the Plan Comptable Général, not IFRS, and the two diverge on matters that affect distributable profit and tax. ANC règlements are the mechanism that changes those rules, and they take effect on specified financial years — so knowing which règlement applies to which period is a practical necessity rather than a technicality.
Seqlense DOC indexes ANC règlements and recommandations alongside EFRAG endorsement material and the other national standard-setters, so a group with French entities can compare statutory and IFRS treatment directly.