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The Public Sector Accounting Standards Council

CNOCP Opinions - 2012

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


  • Opinion n° 2012-06 of 18 October 2012 on Central Government Accounting Standard 14, renamed "Changes in Accounting Policies, Changes in Accounting Estimates, and Corrections of Errors" (PDF - 215.17 Ko)
  • Opinion n° 2012-04 of the 3rd July 2012 relating to Accounting for Financial Debts and Derivative Instruments of Public Accounting Entities within the Scope of the General Code of Territorial Authorities, the Code for Social Action and Families, the Code of Public Health and the Code of Building and Housing (PDF - 202.19 Ko)
  • Note presenting Opinion n° 2012-04 of the 3rd July 2012 (PDF - 290.27 Ko)
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