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" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000037999745", "@num": "1", "#text": "Décret n°2018-1360 du 28 décembre 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000037884876", "@nortexte": "ESRS1832989D", "@numtexte": "2018-1360", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2018-12-28" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000025599392", "@fin": "2018-12-31", "#text": "Annexe", "@debut": "2012-04-01" } ] }, "@cid": "JORFTEXT000025596222", "@nor": "EFIE1209095D", "@num": "2012-432", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2012-432 du 30 mars 2012 relatif à l'exercice de l'activité d'expertise comptable", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000025596222", "@c_titre_court": "Décret n°2012-432 du 30 mars 2012" }, { "@fin": "2999-01-01", "#text": "Décret n° 2012-432 du 30 mars 2012 relatif à l'exercice de l'activité d'expertise comptable", "@debut": "2012-04-01", "@id_txt": "LEGITEXT000025599313", "@c_titre_court": "Décret n°2012-432 du 30 mars 2012" } ], "@ministere": "Ministère de l'économie, des finances et de l'industrie", "@date_publi": "2012-03-31", "@date_signature": "2012-03-30", "@num_parution_jo": "0078" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000025599418", "@fin": "2018-12-31", "@etat": "ABROGE", "@debut": "2012-04-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000025596287", "@fin": "2999-01-01", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
\n

\n
Annexe

\n\n

Tableau de correspondance entre les épreuves du DPECF, DECF, DESCF et les épreuves du DCG et DSCG

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

DCG

DSCG

DPECF

DECF

DESCF

\n\n
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(Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000038043550", "@num": "45", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 45 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000038043548", "@num": "46", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 46 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000038043546", "@num": "48", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 48 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000038043544", "@num": "49", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 49 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000038043542", "@num": "50", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 50 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000038043540", "@num": "51", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 51 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000038043538", "@num": "52", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 52 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000025599828", "@num": "53", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 53 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000038043536", "@num": "54", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 54 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000038043534", "@num": "58", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 58 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000025599836", "@num": "61", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 61 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000025599838", "@num": "62", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 62 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000038043532", "@num": "63", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 63 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000038043530", "@num": "64", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 64 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000038043528", "@num": "66", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 66 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000025599621", "@num": "80", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 80 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000037884876", "@nor": "ESRS1832989D", "@num": "2018-1360", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2018-1360 du 28 décembre 2018 portant aménagement des dispositions relatives au diplôme de comptabilité et de gestion, au diplôme supérieur de comptabilité et de gestion et au diplôme d'expertise comptable", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000037884876", "@c_titre_court": "Décret n°2018-1360 du 28 décembre 2018" }, { "@fin": "2999-01-01", "#text": "Décret n° 2018-1360 du 28 décembre 2018 portant aménagement des dispositions relatives au diplôme de comptabilité et de gestion, au diplôme supérieur de comptabilité et de gestion et au diplôme d'expertise comptable", "@debut": "2018-12-31", "@id_txt": "LEGITEXT000037999741", "@c_titre_court": "Décret n°2018-1360 du 28 décembre 2018" } ], "@ministere": "Ministère de l'enseignement supérieur, de la recherche et de l'innovation", "@date_publi": "2018-12-30", "@date_signature": "2018-12-28", "@num_parution_jo": "0302" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000037999745", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000037884880", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Décret n°2012-432 du 30 mars 2012
\n Art. 45, Art. 46, Art. 48, Art. 49, Art. 50, Art. 51, Art. 52, Art. 54, Art. 58, Art. 63, Art. 64, Art. 66\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Décret n°2012-432 du 30 mars 2012
\n Art. 53, Art. 61, Art. 62, Art. 80, Sct. Annexe, Art. null\n
\n

\n
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000037999745", "cible": false, "cidtexte": "JORFTEXT000025596222", "id": "LEGIARTI000025599418", "typelien": "ABROGE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000025599418", "liens_entrants": true }

Article undefined AUTONOME ABROGE, en vigueur du 01/04/2012 au 31/12/2018 (Décret n° 2012-432 du 30 mars 2012 relatif à l'exercice de l'activité d'expertise comptable)