{ "texte_version": { "JORFTEXT000000234426": { "SM": { "CONTENU": "
Application de l'art. 5 de la loi 98-261 du 6 avril 1998.
" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000205240", "#text": "Loi n°98-261 du 6 avril 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000205240", "@nortexte": "ECOX9600087L", "@numtexte": "98-261", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1998-04-06" } ] }, "TITRE": "Arrêté du 27 décembre 2002", "MCS_TXT": { "MC": [ "ECONOMIE", "COMPTABILITE PUBLIQUE", "COMITE DE LA REGLEMENTATON COMPTABLE", "CRC", "HOMOLOGATION", "PLAN COMPTABLE DES MUTUELLES", "RISQUE D'ASSURANCE" ] }, "MINISTERE": "MINISTERE DE L'ECONOMIE, DES FINANCES ET DE L'INDUSTRIE", "TITREFULL": "Arrêté du 27 décembre 2002 portant homologation des règlements n°s 2002-06 et 2002-07 du Comité de la réglementation comptable" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000234426", "NOR": "ECOT0220050A", "DATE_PUBLI": "2002-12-31", "DATE_TEXTE": "2002-12-27", "NUM_SEQUENCE": 72, "ORIGINE_PUBLI": "JORF du 31 décembre 2002", "PAGE_DEB_PUBLI": 22238, "PAGE_FIN_PUBLI": 22238 } }, "META_COMMUN": { "ID": "JORFTEXT000000234426", "URL": "texte/version/JORF/TEXT/00/00/00/23/44/JORFTEXT000000234426.xml", "ID_ELI": "http://www.legifrance.gouv.fr/eli/arrete/2002/12/27/ECOT0220050A/jo/texte", "NATURE": "ARRETE", "ORIGINE": "JORF", "ANCIEN_ID": "1AT0021231P72" } }, "VISAS": { "CONTENU": "

\n
Le garde des sceaux, ministre de la justice, le ministre des affaires sociales, du travail et de la solidarité, le ministre de l'économie, des finances et de l'industrie, le ministre de la santé, de la famille et des personnes handicapées et le ministre délégué au budget et à la réforme budgétaire,
Vu la loi n° 98-261 du 6 avril 1998 portant réforme de la réglementation comptable et adaptation du régime de la publicité foncière, notamment son article 5,
Arrêtent :

" }, "SIGNATAIRES": { "CONTENU": "

Fait à Paris, le 27 décembre 2002.

Le ministre de l'économie,

des finances et de l'industrie,

Francis Mer

Le ministre des affaires sociales,

du travail et de la solidarité,

François Fillon

Le garde des sceaux, ministre de la justice,

Dominique Perben

Le ministre de la santé, de la famille

et des personnes handicapées,

Jean-François Mattei

Le ministre délégué au budget

et à la réforme budgétaire,

Alain Lambert

Nota. - Les règlements n°s 2002-06 et 2002-07 seront publiés dans une édition ultérieure des Documents administratifs.

" } }, "JORFTEXT000000205240": { "SM": { "CONTENU": "Titre I : Réforme de la réglementation comptable (art. 1 à 10). La présente loi institue un comité de la ‎réglementation comptable (CRC) chargé d'établir les prescriptions comptables et sectorielles. Elle ‎encadre par ailleurs l'utilisation de règles internationalement reconnues en matière de consolidation de ‎comptes en ne dispensant de l'établissement des comptes consolidés, selon les règles fixées par la loi n° ‎‎66-537 du 24 juillet 1966, que les sociétés commerciales dont les titres sont admis aux négociations, sur ‎le marché réglementé de la communauté européenne et qui font appel à l'épargne sur les places ‎étrangères.‎\nTitre II : adaptation du régime de la publicité foncière (articles 11 à 21). Les présentes dispositions ‎simplifient certaines formalités afin de faciliter l'informatisation des conservations des hypothèques et ‎d'accélérer le déroulement des procédures et la délivrance des documents. Modification des lois n° 66-‎‎537 du 24 juillet 1966, 84-46 du 24 janvier 1984, 59-1474 du 28 décembre 1959, du 01-06-1924. ‎Modification des articles L 334-1 (complété par un alinéa 2), L 345-2 (alinéas 1, 3) du code des ‎assurances, modification de l'article 2148 (alinéas 1, 2 et insertion de 3 alinéas après l'alinéa 2, alinéa ‎‎11, alinéa 13) du code civil. Nouvelle rédaction de l'article 2152 du code civil précité. Complète l'article ‎‎2201 du code civil par un alinéa 2, ajoute un article 2203-1 nouveau. Modifie le décret n° 55-22 du 4 ‎janvier 1955. ‎\nEntrée en vigueur : les articles 11 à 19 de la présente loi entreront en vigueur le 1er jour du 6ème mois ‎de publication au Journal officiel du décret en Conseil d'État pris pour son application et au plus tard le ‎‎01-07-1998.‎" }, "TP": { "CONTENU": "

(1) Travaux préparatoires : loi no 98-261.

Sénat :

Projet de loi no 499 (1995-1996) ;

Rapport de M. Jean-Jacques Hyest, au nom de la commission des lois, no 30 (1996-1997) ;

Avis de M. Philippe Marini, au nom de la commission des finances, no 22 (1996-1997) ;

Discussion et adoption le 17 octobre 1996.

Assemblée nationale :

Projet de loi, adopté par le Sénat, no 3049 ;

Rapport de M. Jean-Paul Barety, au nom de la commission des lois, no 3294 ;

Discussion et adoption le 23 janvier 1997.

Sénat :

Projet de loi, modifié par l'Assemblée nationale, no 189 (1996-1997) ;

Rapport de M. Jean-Jacques Hyest, au nom de la commission des lois, no 230 (1996-1997) ;

Avis de M. Philippe Marini, au nom de la commission des finances, no 257 (1996-1997) ;

Discussion et adoption le 18 mars 1997.

Assemblée nationale :

Projet de loi, adopté avec modifications par le Sénat en deuxième lecture, no 191 ;

Rapport de M. Jacky Darne, au nom de la commission des lois, no 500 ;

Discussion et adoption le 21 janvier 1998.

Sénat :

Projet de loi, modifié par l'Assemblée nationale en deuxième lecture, no 241 (1997-1998) ;

Rapport de M. Jean-Jacques Hyest, au nom de la commission des lois, no 310 (1997-1998) ;

Avis de M. Philippe Marini, au nom de la commission des finances, no 322 (1997-1998) ;

Discussion et adoption le 25 mars 1998.

" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000869867", "#text": "Loi du 1 juin 1924", "@sens": "source", "@cidtexte": "JORFTEXT000000869867", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1924-06-01" }, { "@id": "LEGIARTI000006285149", "@num": "26", "#text": "Décret n°55-22 du 4 janvier 1955 - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000850274", "@numtexte": "55-22", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "1955-01-04" }, { "@id": "LEGIARTI000006285163", "@num": "33", "#text": "Décret n°55-22 du 4 janvier 1955 - art. 33 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000850274", "@numtexte": "55-22", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "1955-01-04" }, { "@id": "LEGIARTI000006285164", "@num": "33", "#text": "Décret n°55-22 du 4 janvier 1955 - art. 33 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000850274", "@numtexte": "55-22", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "1955-01-04" }, { "@id": "LEGIARTI000006285166", "@num": "34", "#text": "Décret n°55-22 du 4 janvier 1955 - art. 34 (MMN)", "@sens": "cible", "@cidtexte": "JORFTEXT000000850274", "@numtexte": "55-22", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "1955-01-04" }, { "@id": "LEGIARTI000006285130", "@num": "9-1", "#text": "Décret n°55-22 du 4 janvier 1955 - art. 9-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000850274", "@numtexte": "55-22", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "1955-01-04" }, { "@id": "JORFTEXT000000850274", "#text": "Décret n°55-22 du 4 janvier 1955", "@sens": "source", "@cidtexte": "JORFTEXT000000850274", "@numtexte": "55-22", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1955-01-04" }, { "@id": "JORFTEXT000000874214", "#text": "Loi n°59-1472 du 28 décembre 1959", "@sens": "source", "@cidtexte": "JORFTEXT000000874214", "@numtexte": "59-1472", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-28" }, { "@id": "LEGIARTI000006471588", "@num": "14-3", "#text": "Loi n°65-557 du 10 juillet 1965 - art. 14-3 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880200", "@numtexte": "65-557", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1965-07-10" }, { "@id": "LEGIARTI000006471589", "@num": "14-3", "#text": "Loi n°65-557 du 10 juillet 1965 - art. 14-3 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880200", "@numtexte": "65-557", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1965-07-10" }, { "@id": "LEGIARTI000006471590", "@num": "14-3", "#text": "Loi n°65-557 du 10 juillet 1965 - art. 14-3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880200", "@numtexte": "65-557", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1965-07-10" }, { "@id": "JORFTEXT000000692245", "#text": "Loi n°66-537 du 24 juillet 1966", "@sens": "source", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "JORFTEXT000000504724", "#text": "Loi n°84-46 du 24 janvier 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000504724", "@numtexte": "84-46", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-01-24" }, { "@id": "JORFTEXT000000186487", "#text": "Décret n° 95-220 du 23 février 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000186487", "@nortexte": "MAEJ9530011D", "@numtexte": "95-220", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1995-02-23" }, { "@id": "LEGIARTI000006284583", "@num": "21", "#text": "Loi n°98-261 du 6 avril 1998 - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000205240", "@nortexte": "ECOX9600087L", "@numtexte": "98-261", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-04-06" }, { "@id": "JORFTEXT000000755864", "#text": "DECRET98-516", "@sens": "cible", "@cidtexte": "JORFTEXT000000755864", "@nortexte": "ECOF9800017D", "@numtexte": "98-516", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-06-23" }, { "@id": "LEGITEXT000005626041", "#text": "Décret n°98-516 du 23 juin 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000755864", "@nortexte": "ECOF9800017D", "@numtexte": "98-516", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-06-23" }, { "@id": "LEGIARTI000006286005", "@num": "10", "#text": "Décret n°98-516 du 23 juin 1998 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000755864", "@nortexte": "ECOF9800017D", "@numtexte": "98-516", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-06-23" }, { "@id": "JORFTEXT000000205688", "#text": "DECRET98-553", "@sens": "cible", "@cidtexte": "JORFTEXT000000205688", "@nortexte": "ECOF9800027D", "@numtexte": "98-553", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-07-03" }, { "@id": "JORFTEXT000000740771", "#text": "DECRET98-689", "@sens": "cible", "@cidtexte": "JORFTEXT000000740771", "@nortexte": "ECOF9800028D", "@numtexte": "98-689", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-07-30" }, { "@id": "JORFTEXT000000375095", "#text": "DECRET98-939", "@sens": "cible", "@cidtexte": "JORFTEXT000000375095", "@nortexte": "ECOT9820060D", "@numtexte": "98-939", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-10-14" }, { "@id": "JORFTEXT000000330938", "#text": "du 11 novembre 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000330938", "@nortexte": "ECOT9820110V", "@typelien": "APPLICATION", "@datesignatexte": "1998-11-11" }, { "@id": "JORFTEXT000000208526", "#text": "DECRET99-51", "@sens": "cible", "@cidtexte": "JORFTEXT000000208526", "@nortexte": "ECOT9810354D", "@numtexte": "99-51", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-01-25" }, { "@id": "JORFTEXT000000576552", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000576552", "@nortexte": "ECOT9920016A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-04-08" }, { "@id": "LEGIARTI000006396127", "@num": "Annexe", "#text": "Arrêté du 8 avril 1999 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000576552", "@nortexte": "ECOT9920016A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-04-08" }, { "@id": "JORFTEXT000000578056", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000578056", "@nortexte": "ECOT9920033A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-06-22" }, { "@id": "LEGITEXT000005628291", "#text": "Arrêté du 22 juin 1999", "@sens": "cible", "@cidtexte": "JORFTEXT000000578056", "@nortexte": "ECOT9920033A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-06-22" }, { "@id": "LEGIARTI000006396731", "@num": "1", "#text": "Arrêté du 22 juin 1999 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000578056", "@nortexte": "ECOT9920033A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-06-22" }, { "@id": "LEGIARTI000006396736", "@num": "2", "#text": "Arrêté du 22 juin 1999 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000578056", "@nortexte": "ECOT9920033A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-06-22" }, { "@id": "JORFTEXT000000212765", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000212765", "@nortexte": "ECOT9920032A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-06-22" }, { "@id": "JORFTEXT000000580364", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000580364", "@nortexte": "ECOT9920046A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-12-14" }, { "@id": "JORFTEXT000000763217", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000763217", "@nortexte": "ECOT9920068A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-12-20" }, { "@id": "JORFTEXT000000208168", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000208168", "@nortexte": "ECOT0020023A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2000-11-10" }, { "@id": "JORFTEXT000000768645", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000768645", "@nortexte": "ECOT0020238A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2001-01-17" }, { "@id": "JORFTEXT000000768139", "#text": "Décret2001-51", "@sens": "cible", "@cidtexte": "JORFTEXT000000768139", "@nortexte": "ECOT0094819D", "@numtexte": "2001-51", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-01-17" }, { "@id": "JORFTEXT000000775206", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000775206", "@nortexte": "ECOT0114209A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2002-02-01" }, { "@id": "JORFTEXT000000234426", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000234426", "@nortexte": "ECOT0220050A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2002-12-27" }, { "@id": "JORFTEXT000000234425", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000234425", "@nortexte": "ECOT0220049A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2002-12-27" }, { "@id": "JORFTEXT000000419574", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000419574", "@nortexte": "ECOT0220053A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2002-12-27" }, { "@id": "JORFTEXT000000412185", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000412185", "@nortexte": "ECOT0220052A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2002-12-27" }, { "@id": "JORFTEXT000000268750", "#text": "Décret2005-1757", "@sens": "cible", "@cidtexte": "JORFTEXT000000268750", "@nortexte": "JUSC0520928D", "@numtexte": "2005-1757", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-12-30" }, { "@id": "JORFTEXT000000639651", "#text": "LOI2006-387", "@sens": "cible", "@cidtexte": "JORFTEXT000000639651", "@nortexte": "ECOX0500226L", "@numtexte": "2006-387", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2006-03-31" }, { "@id": "JORFTEXT000000266350", "#text": "LOI2006-961", "@sens": "cible", "@cidtexte": "JORFTEXT000000266350", "@nortexte": "MCCX0300082L", "@numtexte": "2006-961", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2006-08-01" }, { "@id": "JORFARTI000017765320", "#text": "Arrêté du 28 décembre 2007 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000017765312", "@nortexte": "ECET0773951A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-12-28" }, { "@id": "JORFARTI000017765343", "#text": "Arrêté du 28 décembre 2007 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000017765337", "@nortexte": "ECET0773946A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-12-28" }, { "@id": "JORFARTI000017765365", "#text": "Arrêté du 28 décembre 2007 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000017765355", "@nortexte": "ECET0773943A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-12-28" }, { "@id": "JORFARTI000017765546", "#text": "Arrêté du 28 décembre 2007 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000017765541", "@nortexte": "ECET0773949A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-12-28" }, { "@id": "JORFTEXT000017765312", "#text": "Arrêté du 28 décembre 2007, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000017765312", "@nortexte": "ECET0773951A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-12-28" }, { "@id": "JORFTEXT000017765337", "#text": "Arrêté du 28 décembre 2007, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000017765337", "@nortexte": "ECET0773946A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-12-28" }, { "@id": "JORFTEXT000017765355", "#text": "Arrêté du 28 décembre 2007, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000017765355", "@nortexte": "ECET0773943A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-12-28" }, { "@id": "JORFTEXT000017765408", "#text": "Arrêté du 28 décembre 2007, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000017765408", "@nortexte": "ECET0773942A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-12-28" }, { "@id": "JORFTEXT000017765541", "#text": "Arrêté du 28 décembre 2007, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000017765541", "@nortexte": "ECET0773949A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-12-28" }, { "@id": "LEGITEXT000017839285", "#text": "Décret n°2007-1883\n du 26 décembre 2007 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017765034", "@nortexte": "ECET0769268D", "@numtexte": "2007-1883", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-12-26" }, { "@id": "JORFTEXT000017765034", "#text": "Décret n°2007-1883 du 26 décembre 2007, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000017765034", "@nortexte": "ECET0769268D", "@numtexte": "2007-1883", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-12-26" }, { "@id": "JORFTEXT000018093947", "#text": "Délibération n° 2008-007 du 10 janvier 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018093947", "@nortexte": "CNIA0800001X", "@numtexte": "2008-007", "@typelien": "CITATION", "@naturetexte": "DELIBERATION", "@datesignatexte": "2008-01-10" }, { "@id": "LEGITEXT000019156970", "#text": "Arrêté du 16 juin 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019153605", "@nortexte": "BCFL0815833A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-16" }, { "@id": "LEGITEXT000019157734", "#text": "Arrêté du 16 juin 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019153591", "@nortexte": "BCFL0815883A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-16" }, { "@id": "JORFTEXT000019153591", "#text": "Arrêté du 16 juin 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000019153591", "@nortexte": "BCFL0815883A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-16" }, { "@id": "JORFTEXT000019153605", "#text": "Arrêté du 16 juin 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000019153605", "@nortexte": "BCFL0815833A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-16" }, { "@id": "JORFARTI000019962511", "#text": "Arrêté du 11 décembre 2008 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000019962490", "@nortexte": "ECET0819234A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-11" }, { "@id": "JORFARTI000019962538", "#text": "Arrêté du 11 décembre 2008 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000019962490", "@nortexte": "ECET0819234A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-11" }, { "@id": "JORFARTI000019962679", "#text": "Arrêté du 11 décembre 2008 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000019962665", "@nortexte": "ECET0819235A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-11" }, { "@id": "JORFARTI000019962757", "#text": "Arrêté du 11 décembre 2008 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000019962751", "@nortexte": "ECET0819233A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-11" }, { "@id": "JORFARTI000019962785", "#text": "Arrêté du 11 décembre 2008 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000019962779", "@nortexte": "ECET0819236A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-11" }, { "@id": "JORFARTI000019962802", "#text": "Arrêté du 11 décembre 2008 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000019962797", "@nortexte": "ECET0819237A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-11" }, { "@id": "JORFTEXT000019962490", "#text": "Arrêté du 11 décembre 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000019962490", "@nortexte": "ECET0819234A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-11" }, { "@id": "JORFTEXT000019962665", "#text": "Arrêté du 11 décembre 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000019962665", "@nortexte": "ECET0819235A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-11" }, { "@id": "JORFTEXT000019962751", "#text": "Arrêté du 11 décembre 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000019962751", "@nortexte": "ECET0819233A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-11" }, { "@id": "JORFTEXT000019962779", "#text": "Arrêté du 11 décembre 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000019962779", "@nortexte": "ECET0819236A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-11" }, { "@id": "JORFARTI000020009384", "#text": "Arrêté du 29 décembre 2008 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000020009374", "@nortexte": "ECET0829933A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-29" }, { "@id": "JORFARTI000020009425", "#text": "Arrêté du 29 décembre 2008 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000020009409", "@nortexte": "ECET0829101A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-29" }, { "@id": "JORFARTI000020009468", "#text": "Arrêté du 29 décembre 2008 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000020009409", "@nortexte": "ECET0829101A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-29" }, { "@id": "JORFARTI000020009489", "#text": "Arrêté du 29 décembre 2008 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000020009409", "@nortexte": "ECET0829101A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-29" }, { "@id": "JORFTEXT000020009374", "#text": "Arrêté du 29 décembre 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000020009374", "@nortexte": "ECET0829933A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-29" }, { "@id": "JORFTEXT000020009409", "#text": "Arrêté du 29 décembre 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000020009409", "@nortexte": "ECET0829101A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-29" }, { "@id": "LEGITEXT000020138782", "#text": "Ordonnance n°2009-79\n du 22 janvier 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020137892", "@nortexte": "ECET0819063R", "@numtexte": "2009-79", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-01-22" }, { "@id": "JORFTEXT000020137892", "#text": "Ordonnance n°2009-79 du 22 janvier 2009, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000020137892", "@nortexte": "ECET0819063R", "@numtexte": "2009-79", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-01-22" }, { "@id": "JORFTEXT000020137878", "#text": "Rapport du , v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000020137878", "@nortexte": "ECET0819063P", "@typelien": "CITATION", "@naturetexte": "RAPPORT", "@datesignatexte": "2999-01-01" }, { "@id": "JORFTEXT000020592580", "#text": "Décret n°2009-524 du 7 mai 2009, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000020592580", "@nortexte": "MLVU0828736D", "@numtexte": "2009-524", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-05-07" }, { "@id": "LEGITEXT000020597083", "#text": "Décret n°2009-524 du 7 mai 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020592580", "@nortexte": "MLVU0828736D", "@numtexte": "2009-524", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-05-07" }, { "@id": "JORFARTI000020893726", "#text": "Délibération n° 2009-357 du 18 juin 2009 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000020893725", "@nortexte": "CNIA0900015X", "@numtexte": "2009-357", "@typelien": "CITATION", "@naturetexte": "DELIBERATION", "@datesignatexte": "2009-06-18" }, { "@id": "JORFARTI000021569957", "#text": "Arrêté du 29 décembre 2009 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000021569916", "@nortexte": "ECET0929345A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-12-29" }, { "@id": "JORFARTI000021570123", "#text": "Arrêté du 29 décembre 2009 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000021570113", "@nortexte": "ECET0929346A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-12-29" }, { "@id": "JORFARTI000021570140", "#text": "Arrêté du 29 décembre 2009 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000021570113", "@nortexte": "ECET0929346A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-12-29" }, { "@id": "JORFTEXT000021570113", "#text": "Arrêté du 29 décembre 2009, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000021570113", "@nortexte": "ECET0929346A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-12-29" }, { "@id": "JORFTEXT000021569916", "#text": "Arrêté du 29 décembre 2009, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000021569916", "@nortexte": "ECET0929345A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-12-29" }, { "@id": "JORFARTI000021632794", "#text": "Arrêté du 31 décembre 2009 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000021632789", "@nortexte": "ECET0931179A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-12-31" }, { "@id": "JORFTEXT000021632789", "#text": "Arrêté du 31 décembre 2009, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000021632789", "@nortexte": "ECET0931179A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-12-31" }, { "@id": "JORFTEXT000023896950", "#text": "Délibération n° 2011-083 du 17 mars 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000023896950", "@nortexte": "CNIA1100005X", "@numtexte": "2011-083", "@typelien": "CITATION", "@naturetexte": "DELIBERATION", "@datesignatexte": "2011-03-17" }, { "@id": "LEGITEXT000025877206", "#text": "Arrêté du 18 avril 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025824884", "@nortexte": "BCRE1222389A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-04-18" }, { "@id": "JORFTEXT000025824884", "#text": "Arrêté du 18 avril 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000025824884", "@nortexte": "BCRE1222389A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-04-18" }, { "@id": "JORFARTI000027586955", "#text": "Rapport du - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000027586954", "@nortexte": "JUSC1310499P", "@typelien": "CITATION", "@naturetexte": "RAPPORT", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006446233", "@num": "2134", "#text": "Code civil - art. 2134 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006446396", "@num": "2148", "#text": "Code civil - art. 2148 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006446442", "@num": "2152", "#text": "Code civil - art. 2152 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006447008", "@num": "2201", "#text": "Code civil - art. 2201 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006447042", "@num": "2203-1", "#text": "Code civil - art. 2203-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006799119", "@num": "L345-2", "#text": "Code des assurances - art. L345-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi n° 98-261 du 6 avril 1998", "MCS_TXT": { "MC": [ "ECONOMIE", "COMPTABILITE", "PUBLICITE FONCIERE", "CODE DES ASSURANCES", "CODE CIVIL", "COMITE DE LA REGLEMENTATION COMPTABLE", "CRC", "ENTREPRISE", "SOCIETE COMMERCIALE", "CREATION", "STATUT", "COMPOSITION", "COMPETENCE", "PLAN COMPTABLE GENERAL", "COMPTE CONSOLIDE", "ETABLISSEMENT FINANCIER", "ETABLISSEMENT DE CREDIT", "BANQUE", "COMITE DE LA REGLEMENTATION BANCAIRE ET FINANCIERE", "CRBF", "PRIVILEGE", "HYPOTHEQUE", "REGISTRE DES INSCRIPTIONS" ] }, "TITREFULL": "LOI n° 98-261 du 6 avril 1998 portant réforme de la réglementation comptable et adaptation du régime de la publicité foncière (1)" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000205240", "NOR": "ECOX9600087L", "NUM": "98-261", "DATE_PUBLI": "1998-04-07", "DATE_TEXTE": "1998-04-06", "ORIGINE_PUBLI": "JORF n°0082 du 7 avril 1998", "PAGE_DEB_PUBLI": 5384, "PAGE_FIN_PUBLI": 5387 } }, "META_COMMUN": { "ID": "JORFTEXT000000205240", "URL": "texte/version/JORF/TEXT/00/00/00/20/52/JORFTEXT000000205240.xml", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX998261" } }, "VISAS": { "CONTENU": "

L'Assemblée nationale et le Sénat ont adopté,

Le Président de la République promulgue la loi dont la teneur suit :

TITRE Ier

REFORME DE LA REGLEMENTATION COMPTABLE

" }, "SIGNATAIRES": { "CONTENU": "

Fait à Paris, le 6 avril 1998.

Jacques Chirac

Par le Président de la République :

Le Premier ministre,

Lionel Jospin

Le garde des sceaux, ministre de la justice,

Elisabeth Guigou

Le ministre de l'économie,

des finances et de l'industrie,

Dominique Strauss-Kahn

Le secrétaire d'Etat au budget,

Christian Sautter

" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000205240", "cible": true, "cidtexte": "JORFTEXT000000234426", "id": "JORFTEXT000000234426", "typelien": "APPLICATION" } ], "textelr": { "JORFTEXT000000205240": { "META": { "META_SPEC": { "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000205240", "NOR": "ECOX9600087L", "NUM": "98-261", "DATE_PUBLI": "1998-04-07", "DATE_TEXTE": "1998-04-06", "ORIGINE_PUBLI": "JORF n°0082 du 7 avril 1998", "PAGE_DEB_PUBLI": 5384, "PAGE_FIN_PUBLI": 5387 } }, "META_COMMUN": { "ID": "JORFTEXT000000205240", "URL": "texte/struct/JORF/TEXT/00/00/00/20/52/JORFTEXT000000205240.xml", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX998261" } }, "STRUCT": { "LIEN_ART": [ { "@id": "JORFARTI000001036513", "@fin": "2999-01-01", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001327607", "@fin": "2999-01-01", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001131214", "@fin": "2999-01-01", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001230854", "@fin": "2999-01-01", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001422734", "@fin": "2999-01-01", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001616794", "@fin": "2999-01-01", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000002400142", "@fin": "2999-01-01", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001422735", "@fin": "2999-01-01", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000002193155", "@fin": "2999-01-01", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000002309600", "@fin": "2999-01-01", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000002193156", "@fin": "2999-01-01", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001034660", "@fin": "2999-01-01", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001806129", "@fin": "2999-01-01", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001806130", "@fin": "2999-01-01", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000002193157", "@fin": "2999-01-01", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000002003817", "@fin": "2999-01-01", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001708925", "@fin": "2999-01-01", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001422736", "@fin": "2999-01-01", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001230855", "@fin": "2999-01-01", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001616690", "@fin": "2999-01-01", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000002003818", "@fin": "2999-01-01", "@debut": "2999-01-01", "@origine": "JORF" } ] }, "VERSIONS": { "VERSION": [ { "LIEN_TXT": { "@id": "JORFTEXT000000205240", "@fin": "2999-01-01", "@num": "98-261", "@debut": "2999-01-01" } }, { "@etat": "VIGUEUR", "LIEN_TXT": { "@id": "LEGITEXT000005625578", "@fin": "2999-01-01", "@num": "98-261", "@debut": "1998-04-07" } } ] } }, "JORFTEXT000000234426": { "META": { "META_SPEC": { "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000234426", "NOR": "ECOT0220050A", "DATE_PUBLI": "2002-12-31", "DATE_TEXTE": "2002-12-27", "NUM_SEQUENCE": 72, "ORIGINE_PUBLI": "JORF du 31 décembre 2002", "PAGE_DEB_PUBLI": 22238, "PAGE_FIN_PUBLI": 22238 } }, "META_COMMUN": { "ID": "JORFTEXT000000234426", "URL": "texte/struct/JORF/TEXT/00/00/00/23/44/JORFTEXT000000234426.xml", "ID_ELI": "http://www.legifrance.gouv.fr/eli/arrete/2002/12/27/ECOT0220050A/jo/texte", "NATURE": "ARRETE", "ORIGINE": "JORF", "ANCIEN_ID": "1AT0021231P72" } }, "STRUCT": { "LIEN_ART": [ { "@id": "JORFARTI000001466325", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001271810", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "JORF" } ] }, "VERSIONS": { "VERSION": [ { "LIEN_TXT": { "@id": "JORFTEXT000000234426", "@fin": "2999-01-01", "@debut": "2999-01-01" } } ] } } }, "follow": [ "STRUCT.LIEN_SECTION_TA.@id", "STRUCTURE_TA.LIEN_SECTION_TA.@id", "TEXTEKALI", "TEXTELR" ], "id": "JORFTEXT000000234426", "liens_entrants": true }