This Handbook contains the complete French Public Sector Accounting Standards applicable to Public Establishments. It includes an introduction, nineteen accounting standards and a glossary.
The requirements of these standards are applicable to the financial statements of entities within its scope as from 1 January 2016. These standards apply to entities within the provisions of Article 1, Paragraphs 4 to 6, of the Order of 7 November 2012 on budgetary management and public accounting requirements, with the exception of public establishments of an administrative nature that apply the Single Chart of Accounts for Social Security Organisations.