{ "texte_version": { "JORFTEXT000000862964": { "SM": { "CONTENU": "MODIFICATION DES ART. 4 ET 5 DU DECRET 57129 DU 07-02-1957 ET ABROGATION DU DECRET 60365 DU 09-04-1960 : RELATIF A LA COMPOSITION DU CONSEIL NATIONAL DE LA COMPTABILITE.
" }, "ABRO": { "CONTENU": "TEXTE TOTALEMENT ABROGE" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000306185", "#text": "Décret n°57-129 du 7 février 1957", "@sens": "source", "@cidtexte": "JORFTEXT000000306185", "@numtexte": "57-129", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1957-02-07" }, { "@id": "JORFTEXT000000317045", "#text": "Décret n°60-365 du 9 avril 1960", "@sens": "source", "@cidtexte": "JORFTEXT000000317045", "@numtexte": "60-365", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1960-04-09" }, { "@id": "JORFTEXT000000194656", "#text": "DECRET96-749", "@sens": "cible", "@cidtexte": "JORFTEXT000000194656", "@nortexte": "ECOT9620018D", "@numtexte": "96-749", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1996-08-26" } ] }, "TITRE": "Décret n°64-266 du 20 mars 1964", "MCS_TXT": { "MC": [ "COMPTABILITE PUBLIQUE", "CONSEIL NATIONAL", "COMPTABILITE" ] }, "TITREFULL": "Décret n°64-266 du 20 mars 1964 CONSEIL NATIONAL DE LA COMPTABILITE" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000862964", "NUM": "64-266", "DATE_PUBLI": "1964-03-25", "DATE_TEXTE": "1964-03-20", "ORIGINE_PUBLI": "JORF du 25 mars 1964", "PAGE_DEB_PUBLI": 2710 } }, "META_COMMUN": { "ID": "JORFTEXT000000862964", "URL": "texte/version/JORF/TEXT/00/00/00/86/29/JORFTEXT000000862964.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX964266" } }, "RECT": { "CONTENU": "RECT. JO DU 02-04-1964 P3008" } }, "JORFTEXT000000194656": { "SM": { "CONTENU": "LE PRESENT DECRET REFORME EN PROFONDEUR LE CONSEIL NATIONAL DE LA COMPTABILITE.
L'ART. 1 RAPPELLE QUE LE CONSEIL EST UN ORGANISME CONSULTATIF PLACE AUPRES DU MINISTRE CHARGE DE L'ECONOMIE.
LE TITRE I (ART. 2) EST RELATIF AUX MISSIONS DU CONSEIL.
EMET,DANS LE DOMAINE COMPTABLE,DES AVIS ET DES RECOMMANDATIONS CONCERNANT L'ENSEMBLE DES SECTEURS ECONOMIQUES: AVIS PREALABLE SUR TOUTES LES DISPOSITIONS D'ORDRE COMPTABLE; AVIS SUR LES NORMES; PROPOSITION SUR LES MESURES RELATIVES A L'EXPLOITATION DES COMPTES; COORDINATION ET SYNTHESE DES RECHERCHES.
LE TITRE II (ART. 3 ET 4) CONCERNE LA COMPOSITION DU CONSEIL.
REDUIT LA COMPOSITION DU CONSEIL DE 117 A 58.LE CONSEIL EST COMPOSE D'1 PRESIDENT,DE 6 VICE-PRESIDENTS,DE 40 PERSONNES COMPETENTES EN MATIERE DE COMPTABILITE ET REPRESENTANT LE MONDE ECONOMIQUE,DE 11 REPRESENTANTS DES POUVOIRS PUBLICS.
PRECISE QUE LE PRESIDENT EST NOMME PAR ARRETE DU MINISTRE DE L'ECONOMIE,POUR UNE DUREE DE 6 ANS RENOUVELABLE.LES VICE-PRESIDENTS,LES PERSONNES COMPETENTES (SAUF CELLES NOMMEES ES QUALITE) SONT NOMMES POUR 3 ANS RENOUVELABLE.
LE TITRE III (ART. 5 A 8) CONCERNE LE FONCTIONNEMENT DU CONSEIL.
PRECISE QUE LE CONSEIL SE REUNIT EN ASSEMBLEE PLENIERE ET QU'IL PEUT SIEGER EN FORMATION DE SECTIONS OU DE COMITE D'URGENCE.LE COMITE D'URGENCE EST COMPOSE DE 11 MEMBRES ET A POUR VOCATION DE STATUER SUR TOUTE QUESTION D'INTERPRETATION OU D'APPLICATION D'UNE NORME COMPTABLE NECESSITANT UN TRAITEMENT URGENT.DISPOSE QU'UN SECRETAIRE GENERAL EST NOMME PAR ARRETE.
TITRE IV (ART. 9): DISPOSITIONS FINALES ET TRANSITOIRES.
ABROGE LE DECRET 57129 DU 07-02- 1957.DE MANIERE TRANSITOIRE,LE MANDAT DES MEMBRES DU CONSEIL EN PLACE EST PROROGE JUSQU'A LA NOMINATION DES NOUVEAUX MEMBRES.
APPLICATION DE L'ART. 37 DE LA CONSTITUTION." }, "ABRO": { "CONTENU": "Texte totalement abrogé à compter du jour de la 1ère réunion du collège" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000306185", "#text": "Décret n°57-129 du 7 février 1957", "@sens": "source", "@cidtexte": "JORFTEXT000000306185", "@numtexte": "57-129", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1957-02-07" }, { "@id": "JORFTEXT000000571356", "#text": "Constitution du 4 octobre 1958", "@sens": "source", "@cidtexte": "JORFTEXT000000571356", "@typelien": "APPLICATION", "@naturetexte": "CONSTITUTION", "@datesignatexte": "1958-10-04" }, { "@id": "JORFTEXT000000317045", "#text": "Décret n°60-365 du 9 avril 1960", "@sens": "source", "@cidtexte": "JORFTEXT000000317045", "@numtexte": "60-365", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1960-04-09" }, { "@id": "JORFTEXT000000862964", "#text": "Décret n°64-266 du 20 mars 1964", "@sens": "source", "@cidtexte": "JORFTEXT000000862964", "@numtexte": "64-266", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1964-03-20" }, { "@id": "JORFTEXT000000541769", "#text": "Décret n°93-167 du 1 février 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000541769", "@nortexte": "ECOT9220013D", "@numtexte": "93-167", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1993-02-01" }, { "@id": "JORFTEXT000000378249", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000378249", "@nortexte": "ECOT9620019A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-08-28" }, { "@id": "JORFTEXT000000378954", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000378954", "@nortexte": "ECOT9620049A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-12-06" }, { "@id": "LEGITEXT000005634135", "#text": "Décret n°2003-265 du 18 mars 2003", "@sens": "cible", "@cidtexte": "JORFTEXT000000601761", "@nortexte": "ECOP0300130D", "@numtexte": "2003-265", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2003-03-18" }, { "@id": "LEGIARTI000006217996", "@num": "1", "#text": "Décret n°2003-265 du 18 mars 2003 - art. 1 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000601761", "@nortexte": "ECOP0300130D", "@numtexte": "2003-265", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2003-03-18" }, { "@id": "JORFTEXT000000601761", "#text": "Décret2003-265", "@sens": "cible", "@cidtexte": "JORFTEXT000000601761", "@nortexte": "ECOP0300130D", "@numtexte": "2003-265", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2003-03-18" }, { "@id": "JORFTEXT000000244449", "#text": "Décret2003-1065", "@sens": "cible", "@cidtexte": "JORFTEXT000000244449", "@nortexte": "ECOP0300751D", "@numtexte": "2003-1065", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-11-07" }, { "@id": "JORFTEXT000000822098", "#text": "Décret2007-336", "@sens": "cible", "@cidtexte": "JORFTEXT000000822098", "@nortexte": "ECOT0720105D", "@numtexte": "2007-336", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-13" }, { "@id": "LEGIARTI000006548433", "@num": "9", "#text": "Décret n°2007-629 du 27 avril 2007 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000462404", "@nortexte": "ECOT0751378D", "@numtexte": "2007-629", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-04-27" }, { "@id": "JORFTEXT000000462404", "#text": "Décret2007-629", "@sens": "cible", "@cidtexte": "JORFTEXT000000462404", "@nortexte": "ECOT0751378D", "@numtexte": "2007-629", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2007-04-27" } ] }, "TITRE": "Décret n°96-749 du 26 août 1996", "MCS_TXT": { "MC": [ "ECONOMIE", "COMPTABILITE", "COMPTABILITE PUBLIQUE", "CONSEIL NATIONAL DE COMPTABILITE", "MISSION", "AVIS", "AVIS PREALABLE", "COMPOSITION", "PRESIDENT", "VICE-PRESIDENT", "PERSONNALITE COMPETENTE", "REPRESENTANT DE L'ETAT", "NOMINATION", "DUREE DE MANDAT", "MANDAT RENOUVELABLE", "FONCTIONNEMENT", "ASSEMBLEE PLENIERE", "SECTION", "PRESIDENT DE SECTION", "COMITE D'URGENCE", "SECRETAIRE GENERAL", "PROROGATION DE MANDAT" ] }, "MINISTERE": "MINISTERE DE L'ECONOMIE ET DES FINANCES", "TITREFULL": "Décret no 96-749 du 26 août 1996 relatif au Conseil national de la comptabilité" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000194656", "NOR": "ECOT9620018D", "NUM": "96-749", "DATE_PUBLI": "1996-08-27", "DATE_TEXTE": "1996-08-26", "ORIGINE_PUBLI": "JORF n°199 du 27 août 1996", "PAGE_DEB_PUBLI": 12840, "PAGE_FIN_PUBLI": 19960827 } }, "META_COMMUN": { "ID": "JORFTEXT000000194656", "URL": "texte/version/JORF/TEXT/00/00/00/19/46/JORFTEXT000000194656.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX996749" } }, "VISAS": { "CONTENU": "Le Premier ministre,
Sur le rapport du ministre de l'économie et des finances,
Vu la Constitution, notamment son article 37 ;
Vu le décret no 90-437 du 28 mai 1990 fixant les conditions et les modalités de règlement des frais occasionnés par les déplacements de personnalités sur le territoire métropolitain de la France lorsqu'ils sont à la charge des budgets de l'Etat, des établissements publics nationaux à caractère administratif et de certains organismes subventionnés,
Décrète :
\n
" }, "SIGNATAIRES": { "CONTENU": "Fait à Paris, le 26 août 1996.
\n

Alain Juppé

Par le Premier ministre :

Le ministre de l'économie et des finances,
Jean Arthuis

Le garde des sceaux, ministre de la justice,

Jacques Toubon

" } }, "JORFTEXT000000306185": { "SM": { "CONTENU": "CREATION, ATTRIBUTIONS, COMPOSITION DU CONSEIL NATIONAL DE LA COMPTABILITE.
ABROGE LES DECRETS NO 46619 DU 04-04-1946, NO 47188 DU 16-01-1947, NO 491662 DU 31-12-1949 ET NO 50409 DU 31-03-1950." }, "ABRO": { "CONTENU": "TEXTE TOTALEMENT ABROGE" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000670322", "#text": "Décret n°46-619 du 4 avril 1946", "@sens": "source", "@cidtexte": "JORFTEXT000000670322", "@numtexte": "46-619", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1946-04-04" }, { "@id": "JORFTEXT000000302633", "#text": "Décret n°49-1662 du 31 décembre 1949", "@sens": "source", "@cidtexte": "JORFTEXT000000302633", "@numtexte": "49-1662", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1949-12-31" }, { "@id": "JORFTEXT000000495802", "#text": "Décret n°50-409 du 31 mars 1950", "@sens": "source", "@cidtexte": "JORFTEXT000000495802", "@numtexte": "50-409", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1950-03-31" }, { "@id": "JORFTEXT000000317045", "#text": "Décret n°60-365 du 9 avril 1960", "@sens": "cible", "@cidtexte": "JORFTEXT000000317045", "@numtexte": "60-365", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1960-04-09" }, { "@id": "JORFTEXT000000862964", "#text": "Décret n°64-266 du 20 mars 1964", "@sens": "cible", "@cidtexte": "JORFTEXT000000862964", "@numtexte": "64-266", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1964-03-20" }, { "@id": "JORFTEXT000000873611", "#text": "Arrêté du 12 mars 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000873611", "@nortexte": "ECOZ9200008A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-03-12" }, { "@id": "JORFTEXT000000541874", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000541874", "@nortexte": "ECOZ9200028A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-07-10" }, { "@id": "JORFTEXT000000541769", "#text": "DECRET93-167", "@sens": "cible", "@cidtexte": "JORFTEXT000000541769", "@nortexte": "ECOT9220013D", "@numtexte": "93-167", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1993-02-01" }, { "@id": "LEGIARTI000006926540", "@num": "1", "#text": "Décret n°93-167 du 1 février 1883 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000541769", "@nortexte": "ECOT9220013D", "@numtexte": "93-167", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-02-01" }, { "@id": "LEGIARTI000006926544", "@num": "5", "#text": "Décret n°93-167 du 1 février 1883 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000541769", "@nortexte": "ECOT9220013D", "@numtexte": "93-167", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-02-01" }, { "@id": "JORFTEXT000000728894", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000728894", "@nortexte": "ECOP9300517A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-09-21" }, { "@id": "JORFTEXT000000552337", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000552337", "@nortexte": "ECOP9500190A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-05-02" }, { "@id": "JORFTEXT000000194656", "#text": "DECRET96-749", "@sens": "cible", "@cidtexte": "JORFTEXT000000194656", "@nortexte": "ECOT9620018D", "@numtexte": "96-749", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1996-08-26" }, { "@id": "LEGIARTI000006542458", "@num": "9", "#text": "Décret n°96-749 du 26 août 1996 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000194656", "@nortexte": "ECOT9620018D", "@numtexte": "96-749", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-08-26" } ] }, "TITRE": "Décret n°57-129 du 7 février 1957", "MCS_TXT": { "MC": [ "COMPTABILITE PUBLIQUE", "CONSEIL NATIONAL", "COMPTABILITE" ] }, "TITREFULL": "Décret n°57-129 du 7 février 1957 CONSEIL NATIONAL DE LA COMPTABILITE" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000306185", "NUM": "57-129", "DATE_PUBLI": "1957-02-08", "DATE_TEXTE": "1957-02-07", "ORIGINE_PUBLI": "JORF du 8 février 1957", "PAGE_DEB_PUBLI": 1575 } }, "META_COMMUN": { "ID": "JORFTEXT000000306185", "URL": "texte/version/JORF/TEXT/00/00/00/30/61/JORFTEXT000000306185.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX957129" } } }, "JORFTEXT000000317045": { "SM": { "CONTENU": "MODIFICATION DE L'ART. 4 (COMPOSITION DU CONSEIL NATIONAL DE LA COMPTABILITE) DU DECRET 57129 DU 07-02-1957." }, "ABRO": { "CONTENU": "TEXTE TOTALEMENT ABROGE" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000306185", "#text": "Décret n°57-129 du 7 février 1957", "@sens": "source", "@cidtexte": "JORFTEXT000000306185", "@numtexte": "57-129", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1957-02-07" }, { "@id": "JORFTEXT000000862964", "#text": "Décret n°64-266 du 20 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