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La réglementation comptable évolue en fonction des besoins internes de l’entreprise et de son environnement économique national, européen et international. Le premier plan comptable a été mis en place par une commission interministérielle en 1942. Ce n’est qu’à partir de 1965 que l’on rend son utilisation obligatoire. Depuis, le plan comptable a subi de nombreuses évolutions au fil des années afin de répondre au mieux aux besoins des entreprises. Suite à toutes ces modifications, notamment celles de 1999, cela a donné lieu au Plan Comptable Général 2005. En 2014, l’ANC (Autorité des Normes Comptables) a restructuré le Plan Comptable Général à partir d’un nouveau plan thématique et d’une nouvelle numérotation des articles dans le but de le rendre plus accessible aux utilisateurs.
اشترك الان في النشرة الاٍخبارية و ترقب استقبال افضل عروضنا علي بريدك الاٍلكتروني
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