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.
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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 email@example.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)
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
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 profession in France
Accountancy Europe, July 2020
Survey of the structure and organisation of the accountancy profession across Europe. Each country profile compares the status of different professional titles and shows whether they are restricted titles, which are reserved activities and authorisations, and whether they are regulated or supervised. The profiles also list the necessary qualifications and requirements to work in this country, such as registration costs and insurance, and gives basic statistics on the number of qualified professionals and trainees in each country.
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
- publication of financial statements.
Glossary of microfinance terms
Translations from English to French produced by the Consultative Group to Assist the Poor. Published in January 2007. .
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
Each selected book features specific accounting information on this country or territory; 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 and region chapters cover background information, accounting policies and practices, discuss the form and content of published financial statements and offer sample accounts.
International Corporate Procedures
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 or territory with original language and English language versions presented together. Contact us to request documents from the database.
Kurt S Schulzke (ed.)
Each country or region 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.
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