The Public Sector Accounting Standards Council

2015 Public Consultation

The Public Sector Accounting Standards Council (CNOCP) organised a Public Consultation on the Conceptual Framework for Public Accounts. The Conceptual Framework for Public Accounts sets out the Principles Applicable to all Government Units that fall under the Scope of the Public Sector Accounting Standards Council (CNOCP). Respondents were requested to submit their Comments by 30 April 2015.

Consultation Paper

The Public Sector Accounting Standards Council (CNOCP) organised a Public Consultation on the Conceptual Framework for Public Accounts.The Conceptual Framework for Public Accounts sets out the Principles Applicable to all Government Units that fall under the Scope of the Public Sector Accounting Standards Council (CNOCP). Respondents were requested to submit their Comments by 30 April 2015.

See the document

Feedback Statement

The Public Sector Accounting Standards Council (CNOCP) received 19 responses on the draft Conceptual Framework for Public Accounts.

Respondents broadly agree with the setting up of a Conceptual Framework, that is perceived as an improvement. It is also a positive contribution to the ongoing enhancement of the quality of accounting for all French public sector entities. The framework is essential to increasing the understandability of public accounts so as to allow citizens to exercise control over public policy implementation. It also contributes to the harmonisation and consistency of the set of standards applicable to public sector entities.

The resulting analysis established the need to clarify some proposals in the draft Conceptual Framework and to improve specific sections.

See the document

Comment Letters

All Comments received on the Consultation Paper released in December 2014 are given below. The Comment Letters are presented in chronological Order of Arrival.

 

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