AUTORITE DES NORMES COMPTABLES

Name

AUTORITE DES NORMES COMPTABLES

Legal name

Autorité des Normes Comptables

Website

https://anc.gouv.fr

Company type

Private

Operating status

Operating

Headcount range

11–50 employees

Short description

The Autorité des Normes Comptables (ANC) is the French national accounting standards setter, operating as an independent administrative authority under the Ministry of Finance that issues mandatory regulations covering French, international, and sustainability reporting standards for all entities required by law to maintain accounts in France.

Ownership category

akta.pro rank

Product category

Accounting Standards and Financial Regulation

NAICS

Executive, Legislative, and Other General Government Support (921), Administration of Economic Programs (9261)

akta.pro primary industry

Government Accounting & Financial Reporting (BPAIAEAD)

akta.pro secondary industries

Environmental, Climate & Sustainability Standards & Reporting Cooperation (BPADANAI), International Standards, Norms & Technical Regulatory Bodies (BPADAAAJ), Financial Risk, Controls & Audit (Public Sector) (BPAIAEAH)

Keywords

• Accounting standards
• Financial regulation
• Statutory accounting rules
• Sustainability reporting
• IFRS convergence

Headquarters

HQ city

Paris

HQ country

France

HQ region

Europe

Offices1 record

Markets served

GTM type

B2B

Offering type

Services

Cost components

Personnel, Operations, Others

Revenue model

1. Government Funding: ANC operates as a French public regulatory body funded through government appropriations. The organization mobilizes expertise through working groups rather than generating commercial revenue.

Go-to-market motion1 record

Distribution channels2 records

Marketing channels3 records

Core offering

ANC develops and publishes mandatory French accounting standards and regulations covering the Plan Comptable Général (PCG), consolidated accounts, sector-specific rules (banking, insurance, agriculture, non-profits, asset management) and sustainability reporting. It represents France in European and international standard-setting bodies (EFRAG, IASB, IFRS Foundation/ASAF, IFASS) and stimulates French accounting research through calls for projects and états généraux. Its outputs are regulatory texts (règlements, avis, positions) adopted by the Collège de l'ANC and published in the Journal Officiel after ministerial homologation.

Product overview

AUTORITE DES NORMES COMPTABLES (ANC) is the French national accounting standards setter, operating as a small regulatory body (approximately 20 staff) that develops and publishes accounting standards and regulations. The organization does not offer a unified software product but rather publishes its regulatory outputs through four main domains: (1) the Plan comptable général (PCG) - the foundational General Accounting Plan framework; (2) sector-specific regulations for banking, insurance, agriculture, non-profits, and asset management; (3) international accounting standards contributions through EFRAG and IASB forums; and (4) sustainability reporting standards (ESRS) for European regulatory compliance. The ANC's products are primarily published as PDF regulations, with standards covering annual accounts, consolidated accounts, and sustainability disclosures.

Differentiator

Problem solved

Functional benefit

Products and services

• Plan Comptable Général (PCG) Foundational French accounting framework governing the preparation of annual accounts by all entities required by law to maintain accounts in France.
• Règlements de l'ANC Binding regulations adopted by the ANC Collège governing annual accounts and consolidated accounts of all French entities required by law to prepare them.
• Comptes consolidés (Consolidated Accounts Standards) Standards for preparing consolidated financial statements for French groups required by law to establish such accounts.
• Normes d'information de durabilité (Sustainability Reporting Standards) European sustainability reporting standards (ESRS) and related guidance for French companies implementing sustainability disclosures.
• Positions de l'ANC (Normes comptables internationales) ANC's formal positions and contributions on international accounting standards (IFRS) within European and international forums.
• Commission des normes comptables privées Specialized commission that examines draft regulations on general and sector-specific accounting prescriptions before Collège deliberation.
• Recherche comptable (Accounting Research Programme) Programme of funded research projects, calls for proposals and états généraux that stimulate accounting research in France.
• Consultations publiques Formal public consultations on proposed accounting regulations and standards allowing French stakeholders to provide input before adoption.

Named customers1 record

Segments2 records

Ideal customer profiles2 records

Technology focussed No

API detail

Has API

No

API docs

API detail

Core technology

AI maturity

App detail

Partnerships

Five partnerships are on record, tiered core and secondary.

• IFRS Foundation - ASAF (Accounting Standards Advisory Forum)coreStrategic or Co-development Partner · 28 October 2024ANC was renewed by the Trustees of the IFRS Foundation on the ASAF for three years starting January 1, 2025. ASAF is a technical advisory body of the IASB, chaired by the IASB chair or vice-chair, where certain national standard setters are represented. ANC is represented by the President of the Collège.
• EFRAG (European Financial Reporting Advisory Group)coreStrategic or Co-development PartnerANC is a member of right of EFRAG as the national accounting standard setter. Three members of the Collège de l'ANC represent ANC in EFRAG's three colleges: President Robert Ophèle in the Supervisory College, Laurence Rivat in the Sustainability Standards College, and Emmanuelle Guyomard in the International Accounting Standards College.
• IASB (International Accounting Standards Board)coreStrategic or Co-development PartnerANC is a privileged interlocutor of the IASB and participates in EFRAG bodies dedicated to financial reporting. ANC contributes to the development of international accounting standards.
• IFASS (International Forum of Accounting Standard Setters)secondaryStrategic or Co-development PartnerANC participates in IFASS meetings and contributes to international accounting standards discussions.
• World Standard Setters meeting (WSS)secondaryStrategic or Co-development PartnerANC participates in World Standard Setters meetings as part of its international representation activities.

Scale indicators2 records

Recent moves6 records

Expansion highlights5 records

Direct peers

• International Accounting Standards Board (IASB): International standard-setter for IFRS, in which ANC is a privileged interlocutor via EFRAG, ASAF, IFASS, and WSS. Functionally the international counterpart to ANC's national rulemaking role, particularly on cross-border accounting convergence.
• Financial Accounting Standards Board (FASB): US private-sector accounting standard-setter establishing GAAP for US public and private companies. Closely comparable function to ANC for US-jurisdiction accounting standards, including coordination with international counterparts.
• EFRAG (European Financial Reporting Advisory Group): European-level accounting and sustainability standard-setting advisory body to the European Commission. ANC is a member of right and seats three Collège members across EFRAG's three colleges, making EFRAG the closest functional counterpart at the supranational level.
• Governmental Accounting Standards Board (GASB): US standard-setter for state and local government accounting. Conceptually comparable to ANC's role in establishing accounting frameworks for French public-interest and regulated entities, despite operating in a different jurisdiction.
• Financial Reporting Council (FRC) - UK: UK's national accounting, auditing, and corporate governance regulator and standard-setter. Comparable to ANC as a national jurisdiction-level authority that issues accounting standards applicable to UK entities.

Others

• IFRS Foundation: Parent governance body of the IASB and ISSB, responsible for setting the strategic direction of international standard-setting. ANC's ASAF seat is renewed by IFRS Foundation Trustees, making it a key governance-level counterpart rather than a direct competitor.

Broad incumbents

• European Securities and Markets Authority (ESMA): EU-wide securities regulator that endorses IFRS for European use and influences sustainability reporting enforcement. Operates at a supranational level with broader remit than ANC, but engages on the same accounting and disclosure frameworks.

Regional players

• Autorité des marchés financiers (AMF): French financial markets regulator with overlapping jurisdiction over listed-entity financial reporting. As a fellow Autorité Administrative Indépendante operating in Paris under the Ministry of Finance, the AMF is a direct institutional peer with whom ANC coordinates on disclosure requirements.

Market position

Strengths4 records

Weaknesses4 records

Competitive moat3 records

Key risks5 records

Key highlights6 records

Customer concentration

• LinkedInlinkedin.com/company/autorite-des-normes-comptables

Revenue estimate

Valuation estimate

Number of profiles

Profiles6 records

Funding overview

Funding rounds

Investors

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M&A

Investments

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