French generally accepted accounting principles

The French generally accepted accounting principles, called Plan Comptable Général (PCG) is defined by the regulation n°2014-03 written by the Authority of Accounting Rules (Autorité des normes comptables, abbr.

ANC),[1] validated by the Minister of the Budget.

The Authority of Accounting Rules was created by the ordonnance no 2009-79 and combines the functions of the prior CRC and CNC.

[2]