Imprimer la page

All Opinions

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

2020

Opinion n° 2020-02 of 17 January 2020 relating to Standard 24 "Acquisitions of Property for Subsequent Resale to a Third Party" of the Public Establishments Accounting Standards Manual (PDF - 613 ko)

2016

Opinion n° 2016-01 of 14 April 2016 on the accounting treatment for pensions in the financial statements ot entities operating pension schemes  (PDF - 165 Ko)

2015

  • Opinion n° 2015-08 of 10 December 2015 relating to control restrictions or exclusions for Central Government equity investments (PDF - 735 Ko)
  • Opinion n° 2015-07 of 3 July 2015 relating to Central Government Accounting Standard 11 “Financial debts and derivative financial instruments” (PDF - 477 Ko)
  • Opinion n° 2015-06 of 3 July 2015 relating to Central Government Accounting Standard 10 “Cash Components” (PDF - 429 Ko)
  • Opinion n° 2015-04 of 15 January 2015 relating to Standard 8 of the Central Government Accounting Standards Manual “Inventories” (PDF - 301 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 Ko)

2014

  • Opinion n° 2014-02 of 17 October 2014 relating to the new Standard 18 “Contracts for the provision of public services” of the Central Government’s Accounting Standards Manual 1. Background (PDF - 364 Ko)
  • Opinion n° 2014-01 of 17 October 2014 relating to the classification and reporting date measurement of Central Government’s tangible assets (PDF - 274 Ko)

2013

Opinion n° 2013-03 of 14 January 2013 relating to including the provisions of Opinion n° 2012-07 of 18 October 2012
in the Central Government Accounting Standards (new Standard 17 on heritage assets) (PDF - 248 Ko)

2012

  • Opinion n° 2012-07 of 18 October 2012 relating to heritage assets (PDF - 214 Ko)
  • Opinion n° 2012-06 of of 18 October 2012 on Central Government Accounting Standard 14, renamed “Changes in accounting policies, changes in accounting estimates, and corrections of errors” (PDF - 215 Ko)
  • Opinion n° 2012-05 of 18 October 2012 relating to changes in accounting policies, changes in accounting estimates, and corrections of errors (PDF - 213 Ko)
  • Opinion n° 2012-04 of 3 July 2012 relating to accounting for financial debts and derivative instruments
    of public accounting entities within the scope of the General Code of Territorial Authorities, the Code for Social Action and Families, the Code of Public Health and the Code of Building and Housing (PDF - 202 Ko)
  • Opinion n° 2012-02 of 4 May 2012 relating to the conditions of initial recognition of tangible assets previously not recognised due to particular situations (PDF - 162 Ko)

2011

  • Opinion n° 2011-11 of 8 December 2011relating to the treatment of contracts for the provision of public services in the accounts of public entities (PDF - 180 Ko)
  • Opinion n° 2011-09 of 17 October 2011relating to the definition and the recognition of expenses and minor amendments to Standard 2 “Expenses”, Standard 12 renamed “Non-Financial Liabilities” and Standard 13 “Commitments to be Disclosed in the Notes to the Financial Statements” of the Central Government Accounting Standards Manual (PDF - 503 Ko)
  • Opinion n° 2011-06 of 8 July 2011 relating to the Segment Reporting for Central Government (PDF - 157 Ko)
  • Opinion n° 2011-05 of 8 July 2011 relating to the disclosure of financial debts and derivative instruments of public accounting entities within the scope of the General Code of Local and Regional Authorities, the Code for Social Action and Families, the Code of Public Health and the Code of Construction and Housing Contents (PDF - 154 Ko)
Partager la page