{"id":13410,"date":"2020-01-22T00:11:27","date_gmt":"2020-01-21T22:11:27","guid":{"rendered":"https:\/\/www.gereso.com\/actualites\/?p=13410"},"modified":"2020-01-22T00:15:50","modified_gmt":"2020-01-21T22:15:50","slug":"les-frais-de-formation-bientot-immobilisables","status":"publish","type":"post","link":"https:\/\/www.gereso.com\/actualites\/2020\/01\/22\/les-frais-de-formation-bientot-immobilisables\/","title":{"rendered":"Les frais de formation bient\u00f4t immobilisables"},"content":{"rendered":"\n<p>L\u2019ANC vient de publier un\nr\u00e8glement en cours d\u2019homologation pr\u00e9voyant d\u2019immobiliser sur option les <strong>frais\nde formation<\/strong> relatifs \u00e0 la mise en service d\u2019une immobilisation.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Formation&nbsp;: en immobilisations\nou en charges<\/strong><\/h2>\n\n\n\n<p>En mati\u00e8re de comptabilit\u00e9, <strong>l\u2019ANC<\/strong>,\nl\u2019autorit\u00e9 des normes comptables est le l\u00e9gislateur. Le Parlement doit ensuite\nhomologuer le texte. L\u2019ANC vient d\u2019adopter un r\u00e8glement modifiant le r\u00e8glement\nANC N\u00b02014-03 relatif aux frais de formation. <\/p>\n\n\n\n<p>Actuellement, ces frais de formation ne peuvent \u00eatre immobilis\u00e9s. Ils sont obligatoirement compris en charges. Le nouveau <strong><a href=\"http:\/\/www.anc.gouv.fr\/files\/live\/sites\/anc\/files\/contributed\/ANC\/1.%20Normes%20fran%c3%a7aises\/Reglements\/2019\/Reglt_2019_09\/Reglt_2019_09_modifiant-2014-03_Frais-formation.pdf\">r\u00e8glement n\u00b02019-09 du 18 d\u00e9cembre 2019<\/a><\/strong><a href=\"http:\/\/www.anc.gouv.fr\/files\/live\/sites\/anc\/files\/contributed\/ANC\/1.%20Normes%20fran%c3%a7aises\/Reglements\/2019\/Reglt_2019_09\/Reglt_2019_09_modifiant-2014-03_Frais-formation.pdf\"> <\/a>permet d\u00e9sormais d\u2019<strong>immobiliser<\/strong> les frais externes aff\u00e9rents \u00e0 des formations n\u00e9cessaires \u00e0 la mise en service de l\u2019immobilisation. L\u2019entreprise pourra continuer d\u2019opter pour l\u2019inscription de ces frais en charges. Le r\u00e8glement ne pr\u00e9cise pas de m\u00e9thode de r\u00e9f\u00e9rence.<\/p>\n\n\n\n<p>L\u2019option choisie devra s\u2019appliquer\nsur l\u2019ensemble des frais de formation relatifs \u00e0 la <strong>mise en service de l\u2019immobilisation<\/strong>\nmais elle reste ind\u00e9pendante de l\u2019autre option permettant d\u2019immobiliser ou d\u2019inscrire\nen charges les droits de mutation, les honoraires ou commissions et frais d\u2019actes\nli\u00e9s \u00e0 l\u2019acquisition de l\u2019immobilisation. Contrairement aux frais de formation,\nl\u2019immobilisation de ces frais constitue la m\u00e9thode de r\u00e9f\u00e9rence.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Annexe et changement de\ncomptes<\/strong><\/h2>\n\n\n\n<p>Compte tenu de la r\u00e9forme de la\nformation initi\u00e9e par la loi 2018-771 du 5 septembre 2018 pour la libert\u00e9 de\nchoisir son avenir professionnel, le libell\u00e9 du num\u00e9ro de <strong>compte 6333<\/strong>\nest modifi\u00e9. Il est d\u00e9sormais intitul\u00e9 \u00ab&nbsp;<strong>Contribution unique des\nemployeurs \u00e0 la formation professionnelle<\/strong>&nbsp;\u00bb. <\/p>\n\n\n\n<p>Le r\u00e8glement pr\u00e9cise \u00e9galement les informations pouvant figurer <strong>en annexe<\/strong> relatives \u00e0 la formation professionnelle (montant consacr\u00e9 \u00e0 la formation professionnelle, r\u00e9partition entre les principaux postes du bilan et du compte de r\u00e9sultat, montant rapport\u00e9 \u00e0 la masse salariale, nombre d\u2019heures de formation, etc.).<\/p>\n\n\n\n<p>Le texte va devoir d\u00e9sormais \u00eatre\nhomologu\u00e9 par le Parlement avant d\u2019entrer en vigueur.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>L\u2019ANC vient de publier un r\u00e8glement en cours d\u2019homologation pr\u00e9voyant d\u2019immobiliser sur option les frais de formation relatifs \u00e0 la mise en service d\u2019une immobilisation. Formation&nbsp;: en immobilisations ou en charges En mati\u00e8re de comptabilit\u00e9, l\u2019ANC, l\u2019autorit\u00e9 des normes comptables est le l\u00e9gislateur. Le Parlement doit ensuite homologuer le texte. L\u2019ANC vient d\u2019adopter un r\u00e8glement [&hellip;]<\/p>\n","protected":false},"author":45,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"quote","meta":{"_acf_changed":false,"_mi_skip_tracking":false,"footnotes":""},"categories":[12,3],"tags":[466,38,1495],"class_list":["post-13410","post","type-post","status-publish","format-quote","hentry","category-actualites","category-comptabilite-fiscalite-et-gestion-financiere","tag-comptabilite","tag-formation","tag-pcg","post_format-post-format-quote"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Les frais de formation bient\u00f4t immobilisables - Le Blog GERESO<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.gereso.com\/actualites\/2020\/01\/22\/les-frais-de-formation-bientot-immobilisables\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Les frais de formation bient\u00f4t immobilisables - Le Blog GERESO\" \/>\n<meta property=\"og:description\" content=\"L\u2019ANC vient de publier un r\u00e8glement en cours d\u2019homologation pr\u00e9voyant d\u2019immobiliser sur option les frais de formation relatifs \u00e0 la mise en service d\u2019une immobilisation. Formation&nbsp;: en immobilisations ou en charges En mati\u00e8re de comptabilit\u00e9, l\u2019ANC, l\u2019autorit\u00e9 des normes comptables est le l\u00e9gislateur. Le Parlement doit ensuite homologuer le texte. 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