{"id":5154,"date":"2022-06-20T15:30:01","date_gmt":"2022-06-20T13:30:01","guid":{"rendered":"https:\/\/pagelt.com\/lexisma\/?p=5154"},"modified":"2022-06-20T15:30:11","modified_gmt":"2022-06-20T13:30:11","slug":"avis-emis-par-le-conseil-national-de-la-comptabilite","status":"publish","type":"post","link":"https:\/\/dev.pagelt.com\/lexisma\/avis-emis-par-le-conseil-national-de-la-comptabilite\/","title":{"rendered":"Avis \u00e9mis par le Conseil national de la comptabilit\u00e9"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><em>Selon un communiqu\u00e9 de presse de la Direction g\u00e9n\u00e9rale des imp\u00f4ts (DGI), Madame la ministre de l\u2019\u00c9conomie et des Finances, en sa qualit\u00e9 de pr\u00e9sidente du Conseil national de la comptabilit\u00e9 (CNC), a \u00e9mis, en application des dispositions du\u00a0<a href=\"https:\/\/www.lexisma.com\/legislation\/maroc\/1989\/2-88-19\">d\u00e9cret n\u00b0 2-88-19 du 16 rabii II 1410 (16 novembre 1989)<\/a>\u00a0instituant le CNC, tel qu\u2019il a \u00e9t\u00e9 modifi\u00e9 et compl\u00e9t\u00e9 notamment par le\u00a0d\u00e9cret n\u00b0 165-21-2 du 19 mai 2022, plusieurs avis en mati\u00e8re de comptabilit\u00e9.<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Il s\u2019agit pr\u00e9cis\u00e9ment des avis suivants&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>avis n\u00b0 16&nbsp;du CNC relatif aux r\u00e8gles comptables applicables aux organismes de placement collectif immobilier (OPCI)&nbsp;;<\/li><li>avis n\u00b0 17&nbsp;du CNC relatif \u00e0 l\u2019amendement du plan comptable des assurances (PCA) suite \u00e0 l\u2019introduction de l\u2019assurance \u00ab TAKAFUL \u00bb<\/li><li>avis n\u00b0 18&nbsp;du CNC relatif \u00e0 l\u2019amendement du plan comptable des \u00e9tablissements de cr\u00e9dit (PCEC)&nbsp;;<\/li><li>avis n\u00b0 19&nbsp;du CNC relatif au plan comptable des clubs de football organis\u00e9s en soci\u00e9t\u00e9s sportives&nbsp;;<\/li><li>avis n\u00b0 20&nbsp;du CNC relatif \u00e0 la mise \u00e0 jour du plan comptable du secteur immobilier.<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Ces avis sont disponibles sur le site Internet du minist\u00e8re de l\u2019\u00c9conomie et des Finances.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Source :<\/strong> Minist\u00e8re de l\u2019\u00c9conomie et des Finances, Communiqu\u00e9s, Avis du Conseil National de la Comptabilit\u00e9 (CNC) n\u00b0 16, 17, 18, 19 et 20 du 8 juin 2022\u00a0:\u00a0<a href=\"https:\/\/www.finances.gov.ma\/fr\/Pages\/communiques.aspx\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.finances.gov.ma\/fr\/Pages\/communiques.aspx<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Consulter&nbsp;<a target=\"_blank\" href=\"https:\/\/www.finances.gov.ma\/CommuniquesEtAnnonces\/depp\/2022\/com-CNC16fr.pdf\" rel=\"noreferrer noopener\">ici<\/a>&nbsp;le communiqu\u00e9 de presse dans son int\u00e9gralit\u00e9.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Pas encore utilisateur Lexis\u00aeMA&nbsp;? &nbsp;R\u00e9servez imm\u00e9diatement votre d\u00e9monstration sur <a href=\"https:\/\/info.lexis.ae\/demande-de-d%C3%A9mo-lexis-ma\/\">Demande de d\u00e9mo LexisMA<\/a><\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Pour d\u00e9couvrir davantage d\u2019actualit\u00e9s et d\u2019autres contenus juridiques disponibles, rendez-vous sur <a href=\"http:\/\/www.lexisma.com\/\">LexisMA.com<\/a><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Selon un communiqu\u00e9 de presse de la Direction g\u00e9n\u00e9rale des imp\u00f4ts (DGI), Madame la ministre de l\u2019\u00c9conomie et des Finances, en sa qualit\u00e9 de pr\u00e9sidente du Conseil national de la [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_price":"","_stock":"","_tribe_ticket_header":"","_tribe_default_ticket_provider":"","_tribe_ticket_capacity":"0","_ticket_start_date":"","_ticket_end_date":"","_tribe_ticket_show_description":"","_tribe_ticket_show_not_going":false,"_tribe_ticket_use_global_stock":"","_tribe_ticket_global_stock_level":"","_global_stock_mode":"","_global_stock_cap":"","_tribe_rsvp_for_event":"","_tribe_ticket_going_count":"","_tribe_ticket_not_going_count":"","_tribe_tickets_list":"[]","_tribe_ticket_has_attendee_info_fields":false,"footnotes":""},"categories":[49],"tags":[],"class_list":["post-5154","post","type-post","status-publish","format-standard","hentry","category-news"],"blocksy_meta":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.1 (Yoast SEO v28.3) - 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