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Accounting in France

Up-to-date information and background knowledge can help support and grow your business internationally. On this page you can access articles, books and online resources providing useful links to accounting standards, GAAP comparisons and other guides.

Some features on this page link to licensed products and are only available to logged-in members and students.

Access to articles is provided subject to publishers' terms of use.

Online articles

The library provides access to a range of articles in full text from leading business, finance and management journals. Access to articles is provided to logged-in ICAEW members, ACA students and other entitled users subject to suppliers' terms of use.

eBooks

The Library provides full text access to a selection of key business and reference eBooks from leading publishers. eBooks are available to logged-in ICAEW members, ACA students and other entitled users. If you are unable to access an eBook, please see our Help and support advice or contact library@icaew.com.

Comparative International Accounting
Christopher Nobes and R.H. Parker (2016)
In-depth book exploring differences between IFRS and US GAAP, as well as differences in accounting practices between other countries. It includes sections covering:

  • Who makes the accounting rules?: France
  • Which business enterprises are subject to accounting rules?: France
  • Contents of the Plan comptable général (relating to financial accounting and reporting)
  • Financial accounting chart of accounts, Classes 1–7 in the Plan comptable général (ANC's translation of 1999 chart, adjusted for changes in 2014)

Terms of use: You are permitted to access, download, copy, or print out content from eBooks for your own research or study only, subject to the terms of use set by our suppliers and any restrictions imposed by individual publishers. Please see individual supplier pages for full terms of use.

Accounting standards

France
Accounting standards updates and background information from Deloitte's IAS Plus service.

Autorité des Normes Comptables (ANC)
The French accounting standards authority, which replaced the Conseil National de la Comptabilité (National Accounting Council) and the Comité de la Réglementation Comptable (Accounting Rules Committee) in 2010.

National accounting code

Plan comptable général (PCG)
Standardised chart of accounts produced by the ANC, including template accounts and notes in French. There is no official English translation of the latest version.

Accountancy associations and groups

For regional organisations and networks, see our list of international accountancy bodies

Comparisons

Implementing IFRS: An extract from IFRS compared with US GAAP and French GAAP (KPMG)
Extract from a KPMG GAAP comparison published in February 2003. The summary looks at the regulatory background, general issues relating to financial statements/accounts, specific balance sheet items, specific income statement items and special topics.

ICAEW contact members

Contact member in France
ICAEW’s network of Contact Members around the world are a point of contact for enquiries and act as ambassadors in promoting ICAEW's strategy and brand in each region.

Guides and resources

Overview of the accounting requirements in force on January 31, 2013 per entity type
Information collated by the European Commission and EY as part of a wider Accounting guide for SMEs published in 2015. Tables summarise accounting practices for medium-sized, small-sized and micro entities across EU countries, covering requirements for:

  • legal entity name
  • size thresholds
  • accounting systems
  • accounting framework
  • recording of financial transactions
  • components of financial statements
  • management report
  • auditing
  • publication of financial statements.

Structure and organisation of the accountancy profession across 30 European countries
Survey conducted by the Federation of European Accountants (FEE) with profiles of individual countries, including France. The profiles, published in 2012, cover:

  • professional bodies
  • supervision
  • statistics
  • qualifications
  • market access for resident professionals, professionals from other EU member states and professionals from other countries.

Glossary of microfinance terms
Translations from English to French produced by the Consultative Group to Assist the Poor. Published in January 2007. A glossary of terms for French to English is also available.

IFRS adoption

Use of IFRS standards by jurisdiction: France
Country profile prepared by the IFRS Foundation with notes on the extent of IFRS application, relevant jurisdictional authority, IFRS endorsement and translation of standards.

Articles and books in the Library collection

Selected books

Each selected book features specific accounting information on this country; click on the links for more details. Alternatively, contact us if you have a particular enquiry or need further help consulting these titles.

European Accounting Guide (5th ed.)
David Alexander and Simon Archer (eds.) (2003)
Individual country chapters cover background information, accounting policies and practices, discuss the form and content of published financial statements and offer sample accounts.

International Corporate Procedures
LS Sealy et al (eds.)
This regularly updated database includes information on tax and accounting and features model company accounts. The model accounts are presented in the standard format for each country with original language and English language versions presented together. Contact us to request documents from the database.

World Accounting
Kurt S Schulzke (ed.)
Each country entry contains sections on the framework of accounting (including the regulatory and standard setting regimes), individual accounting topics, auditing and appendices which can include commonly used terms and acronyms and example financial statements. This is a regularly updated looseleaf reference work in three volumes.

Find more resources

To find out how you can borrow books from the Library please see our guide to book loans. You can obtain copies of articles or extracts of books and reports by post, fax or email through our document supply service.

Can't find what you are looking for?

If you're having trouble finding the information you need, ask the Library & Information Service. Contact us by telephone on +44 (0)20 7920 8620, by web chat or by email at library@icaew.com.

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