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The Public Sector Accounting Standards Council

CNOCP Opinions - 2015

The CNOCP sets up accounting standards, which are published in the form of Opinions and are enforced by the appropriate ministeries

 

  • Opinion n° 2015-08 of 10 December 2015 relating to control restrictions or exclusions for Central Government equity investments (PDF - 735.11 Ko)
  • Opinion n° 2015-07 of 3 July 2015 relating to Central Government Accounting Standard 11 “Financial debts and derivative financial instruments” (476.96 Ko)
  • Opinion n° 2015-06 of 3 July 2015 relating to Central Government Accounting Standards 10 “Cash Components” (PDF - 429.23 Ko)
  • Opinion n° 2015-04 of 15 January 2015 relating to Standard 8 of the Central Government Accounting Standards Manual “Inventories” (PDF - 300.86 Ko)
  • Opinion n° 2015-01 of 15 January 2015 relating to the new Standard 21 of the Central Government Accounting Standards Manual on greenhouse gas emission allowances (PDF ( 521.45 Ko)
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