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Autorité des Normes Comptables (ANC - French Accounting Standards Authority)
Created in January 2009, the Autorité des Normes Comptables (ANC - French Accounting Standards Authority) has the following responsibilities :
- It establishes regulations as the general and sectoral accounting requirements to be fallowed by natural or legal persons subject to a legal obligation to establish accounting records in accordance with the standards of private accounts;
- It gives an opinion on any law or regulation containing measures of an accounting nature applicable to persons referred to in the first point, developed by national authorities;
- It shall, on its own initiative or at the request of the Minister of Economy, opinions and positions within the procedure of developing international accounting standards;
- It ensures the coordination and synthesis of theoretical and methodological work conducted in accounting , it offers all measures in these areas, particularly in the form of studies and recommendations.
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