Mandatory PCG impacts in 2025

Mandatory PCG impacts in 2025

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Accounting standards are changing on January 1, 2025: Inetum and its partner Sage shed light on the impacts

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Creation date :

On January 1st, regulation ANC-2022-06 comes into force, which notably impacts the preparation of financial statements.

This change meets several objectives:

  • Facilitate the digitalization of companies' annual accounts
  • Update the account models and the accounting plan
  • Simplify these models to facilitate comparisons

The repercussions are numerous and are located at several levels:

  • Elimination of the expense transfer technique
  • Redefinition of the exceptional result
  • Simplification of financial statements
  • Unified accounting plan with mandatory and optional accounts
  • New presentation of information in the appendix

To see things more clearly, we offer you a complete analysis of regulation ANC-2022-06 and its impacts, Tuesday, October 15 at 3 p.m.

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