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\n
Dans tous les textes législatifset réglementaires, les références au Conseil national de la comptabilité ou au Comité de la réglementation comptable sont remplacées par la référence à l'Autorité des normes comptables.

" } } }, "texte_version": { "JORFTEXT000020371515": { "SM": { "CONTENU": "Transposition complète de la directive européenne 2006/46/CE du 14 juin 2006 du Parlement européen et du Conseil modifiant les directives du Conseil 78/660/CEE concernant les comptes annuels de certaines formes de sociétés, 83/349/CEE concernant les comptes consolidés, 86/635/CEE concernant les comptes annuels et les comptes consolidés des banques et autres établissements financiers, et 91/674/CEE concernant les comptes annuels et les comptes consolidés des entreprises d'assurance." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000334164", "#text": "Directive Européenne 2006/46/CE du 14 juin 2006, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000334164", "@nortexte": "32006L0046", "@numtexte": "2006-46", "@typelien": "TRANSPOSITION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "2006-06-14" }, { "@id": "JORFTEXT000000462404", "#text": "Décret n°2007-629 du 27 avril 2007 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000462404", "@nortexte": "ECOT0751378D", "@numtexte": "2007-629", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-04-27" }, { "@id": "JORFARTI000020137908", "@num": "6", "#text": "Ordonnance n° 2009-79 du 22 janvier 2009 - art. 6", "@sens": "source", "@cidtexte": "JORFTEXT000020137892", "@nortexte": "ECET0819063R", "@numtexte": "2009-79", "@typelien": "APPLICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-01-22" }, { "@id": "JORFARTI000020137909", "@num": "7", "#text": "Ordonnance n° 2009-79 du 22 janvier 2009 - art. 7", "@sens": "source", "@cidtexte": "JORFTEXT000020137892", "@nortexte": "ECET0819063R", "@numtexte": "2009-79", "@typelien": "APPLICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-01-22" }, { "@id": "JORFARTI000020137911", "@num": "8", "#text": "Ordonnance n° 2009-79 du 22 janvier 2009 - art. 8", "@sens": "source", "@cidtexte": "JORFTEXT000020137892", "@nortexte": "ECET0819063R", "@numtexte": "2009-79", "@typelien": "APPLICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-01-22" }, { "@id": "JORFARTI000020137912", "@num": "9", "#text": "Ordonnance n° 2009-79 du 22 janvier 2009 - art. 9", "@sens": "source", "@cidtexte": "JORFTEXT000020137892", "@nortexte": "ECET0819063R", "@numtexte": "2009-79", "@typelien": "APPLICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-01-22" }, { "@id": "JORFARTI000020137908", "@num": "6", "#text": "Ordonnance n°2009-79\n du 22 janvier 2009 - art. 6 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000020137892", "@nortexte": "ECET0819063R", "@numtexte": "2009-79", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-01-22" }, { "@id": "JORFARTI000023333926", "#text": "Arrêté du 29 décembre 2010 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000023333915", "@nortexte": "EFIT1032493A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-29" }, { "@id": "JORFARTI000025055116", "#text": "Arrêté du 27 décembre 2011 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000025055037", "@nortexte": "EFIT1134038A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-12-27" }, { "@id": "LEGIARTI000034493941", "@num": "8", "#text": "Décret n°2017-630 du 25 avril 2017 - art. 8", "@sens": "cible", "@cidtexte": "JORFTEXT000034492422", "@nortexte": "ECFI1700028D", "@numtexte": "2017-630", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-04-25" }, { "@id": "JORFARTI000034492462", "@num": "8", "#text": "Décret n°2017-630 du 25 avril 2017 - art. 8, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000034492422", "@nortexte": "ECFI1700028D", "@numtexte": "2017-630", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-04-25" }, { "@id": "LEGIARTI000034498778", "@num": "R950-1", "#text": "Code de commerce - art. 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L123-16 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006258284", "@num": "R123-197", "#text": "Code de commerce. - art. R123-197 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006264676", "@num": "R233-14", "#text": "Code de commerce. - art. 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\n
Le Premier ministre,
Sur le rapport de la ministre de l'économie, de l'industrie et de l'emploi,
Vu le règlement (CE) n° 1606 / 2002 du Parlement européen et du Conseil du 19 juillet 2002 sur l'application des normes comptables internationales, notamment ses articles 1er et 2 ;
Vu le règlement (CE) n° 2238 / 2004 de la Commission du 29 décembre 2004 modifiant le règlement (CE) n° 1725 / 2003 portant adoption de certaines normes comptables internationales conformément au règlement (CE) n° 1606 / 2002 du Parlement européen et du Conseil, pour ce qui concerne l'IFRS 1, les IAS 1 à 10, 12 à 17, 19 à 24, 27 à 38, 40 et 41 et les SIC 1 à 7, 11 à 14, 18 à 27 et 30 à 33, notamment son annexe « norme comptable internationale IAS 24 » ;
Vu la directive 2006 / 46 / CE du Parlement européen et du Conseil du 14 juin 2006 modifiant les directives du Conseil 78 / 660 / CEE concernant les comptes annuels de certaines formes de sociétés, 83 / 349 / CEE concernant les comptes consolidés, 86 / 635 / CEE concernant les comptes annuels et les comptes consolidés des banques et autres établissements financiers et 9l / 674 / CEE concernant les comptes annuels et les comptes consolidés des entreprises d'assurance ;
Vu le code de commerce, notamment son article L. 123-16, ses articles R. 123-197 à R. 123-199 et son article R. 233-14 ;
Vu l'ordonnance n° 2009-79 du 22 janvier 2009 créant l'Autorité des normes comptables, notamment ses articles 6 à 9 ;
Vu le décret n° 2007-629 du 27 avril 2007 relatif au Conseil national de la comptabilité, notamment son article 2 ;
Vu l'avis du Conseil national de la comptabilité n° 2008-11 du 22 juillet 2008 ;
Le Conseil d'Etat (section des finances) entendu,
Décrète :

" }, "ENTREPRISE": { "@texte_entreprise": "non" }, "SIGNATAIRES": { "CONTENU": "

Fait à Paris, le 9 mars 2009.

François Fillon

Par le Premier ministre :

La ministre de l'économie,

de l'industrie et de l'emploi,

Christine Lagarde

La ministre de l'intérieur,

de l'outre-mer et des collectivités territoriales,

Michèle Alliot-Marie

La garde des sceaux, ministre de la justice,

Rachida Dati

" } }, "JORFTEXT000020371540": { "SM": { "CONTENU": "Application des articles 151 de la loi n° 2008-776 du 4 août 2008 et 20 de la loi n° 2014-1662 du 30 décembre 2014.
Texte totalement abrogé (décret n° 2020-94 du 5 février 2020)." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFARTI000019284208", "@num": "151", "#text": "LOI n° 2008-776 du 4 août 2008 - art. 151", "@sens": "source", "@cidtexte": "JORFTEXT000019283050", "@nortexte": "ECEX0808477L", "@numtexte": "2008-776", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "2008-08-04" }, { "@id": "JORFARTI000020137908", "@num": "6", "#text": "Ordonnance n° 2009-79 du 22 janvier 2009 - art. 6", "@sens": "source", "@cidtexte": "JORFTEXT000020137892", "@nortexte": "ECET0819063R", "@numtexte": "2009-79", "@typelien": "APPLICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-01-22" }, { "@id": "JORFARTI000020137909", "@num": "7", "#text": "Ordonnance n° 2009-79 du 22 janvier 2009 - art. 7", "@sens": "source", "@cidtexte": "JORFTEXT000020137892", "@nortexte": "ECET0819063R", "@numtexte": "2009-79", "@typelien": "APPLICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-01-22" }, { "@id": "JORFARTI000020137911", "@num": "8", "#text": "Ordonnance n° 2009-79 du 22 janvier 2009 - 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\n
Le Premier ministre,
Sur le rapport de la ministre de l'économie, de l'industrie et de l'emploi,
Vu le code monétaire et financier, notamment ses articles L. 221-7, L. 511-36, L. 511-37, L. 511-40, L. 511-41, L. 518-15-2, L. 518-15-3 et L. 613-10 ;
Vu l'ordonnance n° 2009-79 du 22 janvier 2009 créant l'Autorité des normes comptables, notamment ses articles 6 à 9 ;
Vu l'avis de la commission de surveillance de la Caisse des dépôts et consignations en date du 3 décembre 2008 ;
Le Conseil d'Etat (section des finances) entendu,
Décrète :

" }, "ENTREPRISE": { "@texte_entreprise": "non" }, "SIGNATAIRES": { "CONTENU": "

Fait à Paris, le 9 mars 2009.

François Fillon

Par le Premier ministre :

La ministre de l'économie,

de l'industrie et de l'emploi,

Christine Lagarde

" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000020371540", "cible": false, "cidtexte": "JORFTEXT000020137892", "id": "JORFARTI000020137908", "typelien": "APPLICATION" }, { "texte_version_id": "JORFTEXT000020371540", "cible": false, "cidtexte": "JORFTEXT000020137892", "id": "JORFARTI000020137908", "typelien": "CITATION" }, { "texte_version_id": "JORFTEXT000020371515", "cible": false, "cidtexte": "JORFTEXT000020137892", "id": "JORFARTI000020137908", "typelien": "APPLICATION" }, { "texte_version_id": "JORFTEXT000020371515", "cible": false, "cidtexte": "JORFTEXT000020137892", "id": "JORFARTI000020137908", "typelien": "CITATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "JORFARTI000020137908", "liens_entrants": true }

Article 6 AUTONOME (Ordonnance n° 2009-79 du 22 janvier 2009 créant l'Autorité des normes comptables)