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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 ...
A chart of accounts compatible with IFRS and US GAAP includes balance sheet (assets, liabilities and equity) and the profit and loss (revenue, expenses, gains and losses) classifications. If used by a consolidated or combined entity, it also includes separate classifications for intercompany transactions and balances.
In financial accounting, a balance sheet (also known as statement of financial position or statement of financial condition) is a summary of the financial balances of an individual or organization, whether it be a sole proprietorship, a business partnership, a corporation, private limited company or other organization such as government or not-for-profit entity.
SAF-T (Standard Audit File for Tax) is an international standard for electronic exchange of reliable accounting data from organizations to a national tax authority or external auditors. The standard is defined by the Organisation for Economic Co-operation and Development (OECD).
In 1979 a French company called Société Parisienne de Micro-Informatique (SPEMI) was founded and they produced accounting software for Sord computers. [4] The software was redeveloped for use on UNIX systems and a custom development tool was developed called Accès aux DONnées sous unIX (ADONIX). [5] Adonix Entreprise V2 was written on that ...
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