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The Public Sector Accounting Standards Council

Conceptual Framework for Public Accounts

The “Conceptual Framework for Public Accounts” sets out the principles applicable to all government units within the CNOCP’s jurisdiction. It sets out the concepts underlying the accounting standards applicable to government units. These elements of accounting “doctrine” should be viewed in the context of the French legal framework, including the Constitution which sets out quality requirements for general government accounts. The “Conceptual Framework for Public Accounts” is not a standard. It provides the public sector standard-setter (CNOCP) with a basis for determining the circumstances in which it is appropriate to adopt or adapt a rule applicable to business entities or whether an innovative conceptual approach is required to reflect the specific features of public action in the financial statements.

See the document (PDF - 477.40 Ko)