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The Public Sector Accounting Standards Council

CNOCP Opinions - 2011

The CNOCP sets up accounting standards, which are published in the form of Opinions and are enforced by the appropriate ministeries

 

  • Opinion n° 2011-09 of the 17th October 2011 relating to the Definition and the Recognition of Expenses and Minor Amendments to Standard 2 “Expenses”, Standard 12 renamed “Non-Financial Liabilities” and Standard 13 “Commitments to be Disclosed in the Notes to the Financial Statements” of the Central Government Accounting Standards Manual (PDF - 503.51 Ko)
  • Note presenting the Opinion n° 2011-09 of the 17th October 2011 (PDF - 639.06 Ko)
  • Opinion n° 2011-05 of the 8th July 2011 relating to the Disclosure of Financial Debts and Derivative Instruments of Public Accounting Entities within the Scope of the General Code of Local and Regional Authorities, the Code for Social Action and Families, the Code of Public Health and the Code of Construction and Housing (PDF - 154.37 Ko)
  • Note presenting the Opinion n° 2011-05 of the 8th July 2011 (PDF - 249.64 Ko)
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