#CPPZ2612083AAmendment to France’s Central Government Accounting Rules
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France updates the accounting rules used for the central government’s financial statements. The changes are set out in the State accounting standards collection available on the Economy Ministry website. The updated rules apply to the State’s financial statements from 1 January 2026, covering the financial year ending 31 December 2026. The practical impact is mainly for public finance teams, auditors, and advisers working on State accounts.
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Key Changes
- Updates the accounting rules for France’s central government accounts
- Applies the changes set out in Opinion No. 2026-02 of 13 April 2026
- Makes the updated rules applicable from 1 January 2026 for the 2026 financial statements
Obligations
What this law requires
Apply the modified State general accounting rules set out in the State accounting standards collection annexed to the order and available on the Economy Ministry website.
Prepare the State’s financial statements in accordance with the provisions of Opinion No. 2026-02 of 13 April 2026.